With a new electronic “weapon” the AADE raids on the islands and tourist areas this summer with the aim of identifying and arresting some of the tax evasion, in order to increase public revenues. This is “ELEGCHOSLive”, which essentially transfers to the place of the audit all the necessary archival material with the financial profile of the auditee, while at the same time giving the possibility of searching and cross-checking the necessary financial data.

The Ministry of Finance and the AADE estimate that the tourism industry, in addition to offering strong support to the economy and employment, can bring significant tax revenue, by revealing undeclared income. In fact, they note that part of last year’s increase in VAT revenue is also due to the extensive controls carried out by the special levels.

In fact, the timing is crucial, since the new government, which will emerge from the June 25 elections, wants to have increased tax revenues in its quiver, in order to achieve the fiscal goals earlier and with greater security on the one hand and to have fiscal space for the exercise of social policy on the other. In fact, the estimates are particularly optimistic in a year where a historic record collection from tourism is expected to take place.

According to the existing planning, they will take place this summer over 30,000 checks in touristic islands with the use of the new electronic “weapon” launched by the AADE in the battle against tax evasion.

“AUDITLive”, which is activated, will enable the auditors to have a complete picture of the financial profile of the auditee at the time of the audit and indeed on the screen of the tablet that they will bring with them.

The great advantage of this new feature is, among other things, the automatic cross-checking at the time of the check, while at the same time the relevant note with the results of the check will be issued on the spot.

Let’s see in detail what possibilities it has “CHECKLive” and how the auditors can have real time access to all the necessary financial data through the tablet:

* Auditors will be able to automatically verify the authenticity or otherwise of receipts issued by cash registers. In addition to tablets, they will also be equipped with portable handheld scanners (QRScanners)

* They will be able to check whether businesses have transferred invoice and receipt data to the myDATA platform.

* They will have the possibility to carry out direct and very fast cross-checks of data with tax returns, VAT returns, etc.

* They will have access to the financial profile and all the history of the professional or business. In short, they will be able to know immediately if they have committed violations in the past, what kind and if they are repeat offenders.

* They will issue and immediately communicate to the audited note on the results of the audit based on which sanctions and fines will be imposed in case they find concealment of turnover and non-return of VAT.

In the event that violations of not issuing receipts from the cash registers or not sending the data to the myDATA platform are detected, the business will be “locked” from 48 hours to 10 days, depending on the size of the violation.

As provided in the relevant Penal Code of the Tax Office, the operation of the professional establishment is suspended:

* ‘Immediately for 48 hours, if it is established by the same control that either the non-issue or the inaccurate issuance of more than 10 prescribed sales documents or regardless of the number, the net value of the goods or services for which no sales documents were issued or the hidden value on those issued, respectively, exceeds 500 euros, either the non-transmission to the Information System of Tax Electronic Mechanisms (FEM) of AADE, more than the 10 details of retail sales that have been issued through the Tax Electronic Mechanism (FEM), or, regardless of in many of them, the undelivered value of the goods or services exceeds 500 euros.

* Untimely for 96 hours, if within the same or the following tax year again at the same or another professional establishment of the debtor, by the same control, either the non-issuance or the inaccurate issuance of at least 3 sales documents, or the non-transmission to the Information System (FIM) of AADE at least 3 items of retail sales that have been issued through FIM, regardless of their value.

* Without delay for 10 days, whenever within 2 tax years it is found in any professional establishment of the debtor by the same control, either the non-issue or the inaccurate issue of at least 3 sales documents, or the non-transmission to the Information System (FIM) of AADE at least 3 items of retail sales issued through FIM, regardless of their value.