AADE and the Ministry of Finance step on the gas in order to bring a significant result to the “battle” combating it tax evasion, so that it becomes possible in this way for the government to proceed with permanent tax reductions in 2026 and also in 2027, as included in the government’s road map.

At the recent AADE event for the modernization of tax administration and citizen service, in Zappeio, Prime Minister Kyriakos Mitsotakis gave a sample of the government’s intentions.

It is high on the priorities of the financial staff to give fiscal breathing space to the middle class and especially to the salaried. In fact, the prime minister, although he did not refer exclusively to the middle class, emphasized that this particular social group and especially middle-income earners have seen tax reductions, however “we can be even more committed to their relief until 2027”.

Among the scenarios on the table, although it is still too early, it is included the change in the income tax scale and especially in the second tier from 10,000 to 20,000 euros, where the tax rate is 20%, while the immediately preceding one is only 9%. Of course, all these are scenarios, and the crystallization of any decisions will come next autumn, after the result of the battle against tax evasion is seen.

It is worth noting that the 2025 budget includes a provision for an increase in revenue from the fight against tax evasion, an amount equal to that already achieved in 2024, i.e. 1.8 billion. euro. Based on the new fiscal rules, first you achieve the goal and then you can proceed to take measures that do not alter the bottom line and can be considered a permanent measurable result.

Consequently, for for Greece to proceed with permanent tax reductions, it should in time achieve results from the reduction of tax evasion and the development of the economy, beyond the foreseen amount that has been included in the budget. What does this mean practically? Of the 69.2 billion euros of tax revenue – indirect and direct – for households and businesses in 2025, only the excess amount, which will not be the result of circumstances, above this level, can be used to take permanent measures.

The tools to achieve the goals

As the Minister of National Economy and Finance, Kostis Hatzidakis, pointed out, in this effort in 2025 an important role for the increase of taxable material will be played by the implementation of measures, such as:

• Electronic invoicing.

• The digital clientele.

• The global statement of income – expenses of a business in MYDATA.

• The digital consignment note.

Changes carried forward from January 2025

At the same time, special mobile applications will be launched for businesses and professionals, who will be able to issue and transmit documents, such as invoices and retail receipts, directly to the MYDATA platform. Also, a new joint operational unit for tax and customs cases will be activated in the near future, which will handle the most demanding cases of tax evasion and smuggling in the field, according to what was announced yesterday by the financial staff of the government and the AADE. The new unit will be called Financial Transactions Control Forces (DEOS).

The new digital tools

• Universal declaration of a company’s income – expenses in MYDATA from January 1, 2025. At the same time, the new mydataapp application is launched before the end of 2024, which will allow companies to issue and transmit documents, such as invoices and retail receipts, directly on the MYDATA platform via smartphone or tablet.

• Start of operation of the digital customer list in January 2025. The digital customer list is essentially a digital customer book that will be mandatorily maintained by certain branches of freelancers and trades. It will be monitored by AADE in real time, while there will be the possibility of cross-checks and comparisons with similar businesses. The digital customer base will start with industries such as garages, body shops, car washes and car parks, and will expand to other industries within 2025.

• Mandatory implementation of the digital consignment note at the beginning of 2025. With the digital consignment note businesses are obliged to issue digital transport documents and transmit their data to the MYDATA digital platform. In this way, the tax authorities will have a complete picture of the product being traded at all stages.

• Global expansion of electronic invoicing. The electronic invoice is already in the everyday life of thousands of businesses, and its mandatory use is about to be extended to all sectors of the economy. Previously, approval from the European Commission is awaited, with the aim of this important action starting within the 2nd half of next year.