Tax evasion persists in many sectors of the economy, despite the tightening of tax and customs controls, the implementation of new digital tools – such as the digital clientele – and the assistance of artificial intelligence.

According to AADE audits, delinquency has increased, reaching 29.7% from 27.1% in 2024, confirming the trend of strengthening tax evasion.

The champion in tax evasion is the wholesale and retail sector in the vehicle and motorcycle repair sector, with a 61% rate. This was followed by land and pipeline transport at 58.1%, rental and leasing activities at 56.2%, health services at 54% and other personal services at 50.3%.

Lower, but with large percentages, were plant and animal production (40.8%), wholesale trade (33.9%), food services (32.4%), accommodation (31.6%), retail trade (29.3%), food industry (28.8%) and other general sectors (19.1%).

In 2025, 47,602 partial on-site prevention audits were carried out by the tax audit services, exceeding the target of 25,400 audits. However, they were fewer than in 2024, when 56,654 audits were carried out. Despite the reduction in audits, delinquency was up.

The number of inspections with a detected violation was 11,146, while the total number of detected violations was 178,718.

As regards the breakdown, a total of 37,493 checks were carried out, of which 11,695 were carried out at home and 25,798 away from home, with the rate of infringement being 25.31% and 31.77% respectively.

At regional level, the Tax Region of Thessaloniki carried out the largest number of controls, while the Tax Regions of Patras and Piraeus recorded the highest rates of delinquency, especially in out-of-territory controls (36.27% and 34.93% respectively).

The Region of Western Greece has the highest rate of detected delinquency (39.9%) in 3,246 checks, followed by the Peloponnese region in which 3,680 checks were carried out and 39.6% of them were detected and the region of Thessaly with the rate of detected delinquency amounting to 38.2% in a total of 2,976 checks. The lowest rate of delinquency (24.9%) was found in the region of Western Macedonia, where 1,339 checks were carried out.

In terms of numbers, of the total number of partial on-the-spot checks carried out, 22,020 checks were made in catering establishments and 11,149 checks in retail businesses (except for motor vehicles and motorcycles), with the average detected infringement rate amounting to 32.4% and 29.3%, respectively.

As part of the penalties provided for by the Code of Tax Procedure, in addition to the €3.1 billion of taxes and fines imposed by the AADE in total last year, the audit authorities proceeded to suspend the operation of 680 business establishments and impose a special financial penalty on 293 businesses.

The highest percentage of suspension sanctions was imposed on businesses in the catering sector (40.44%), plant and animal production (33.68%), retail trade (9%), while only 16% in other sectors.

Note that in 2025, the central targets of the partial on-site inspections and surveys implemented were:

  • Circuits of fraudulent issuance and receipt of fictitious tax documents.
  • Tourist businesses, accommodation establishments and short-term rental property managers.
  • Technical professions and construction industry.
  • Electronic commerce, undeclared internet sales.
  • Food service businesses, and electronic ordering.
  • Liquid fuel stations.
  • Booking platforms.
  • Credit card payments.
  • Using counterfeit software to issue tax documents.
  • Wholesale of food, pharmaceuticals, technology, metals, etc.
  • Targeted controls on economic sectors with a high contribution to the VAT gap.
  • Social media to identify undeclared income.
  • Controls on property appreciation.