2025 brings radical changes to tax compliance as or Independent Public Revenue Authority (AADE) It puts into application three new powerful control tools, with the aim of drastically restricting tax evasion.

With locked VAT statements, digital clientele, digital shipping note and limiting the possibilities for inflated expenses, businesses and freelancers will now operate under constant digital surveillance, with automated crossings and limited interference with their tax liabilities.

The transition to this new system leaves no room for virtual transactions, “inflated” expenses and revenue, as audit authorities will now have a direct and complete picture of real -time financial activities.

1. Locked VAT statements: The end of deviations

Until last year, businesses could declare revenue and expenses with up to 30% of the facts. This allowed VAT statements to manipulate, as companies were able to reduce their profits through excessive expenses or conceal receipts.

Since January 2025, VAT statements are submitted exclusively through Mydata, without intervention. The deviations that were in force until last year were:

• Since October 2024, deviations have been reset for revenue and limited to 5% for costs.

• As of January 1, 2025, the absolute identification of the data declared with mydata e -books becomes mandatory.

This means that what is registered in Mydata will automatically be transferred to VAT statements. Any deviation will ring a bell in AADE and activate checks.

The implementation of this measure is expected to drastically reduce tax evasion, as businesses will no longer be able to “play” with numbers in their tax returns.

2. Digital clientele: Recording all customers in real time

The issuance of receipts from businesses remains one of the biggest challenges for audit authorities. AADE, through digital clientele, now acquires the ability to control the flow of customers and transactions in real time.

This new system functions as an e -book of customer, where businesses will be required to record:

• The number of customers serving each day.

• Each client’s details, including his VAT.

• The evidence of evidence issued.

The intersection of these data with Mydata and tax returns will immediately identify violations, such as non -issuance of evidence or depreciating services.

Initially, the obligation to keep digital clientele concerns branches where high tax evasion is observed, such as:

• Car workshops.

• Vehicle rental companies.

• Parking areas.

• Car washing machines.

Since January 2025, the digital clientele has been mandatory and will be extended to other sectors by the end of the year.

3. Shipment Digital: Complete Tracking of the Movement of Goods

One of the most common tax evasion practices is not to record the movement of goods. With the Digital Shipping Release, AADE also gains control of this critical sector.

Since 2025, every business that traverses products must necessarily issue and transmit the digital shipping note via Mydata.

Application timetable:

• April 1, 2025: Mandatory application for businesses with a turnover of over 200,000 euros and specific sectors, such as:

o Pharmaceutical and medical products.

o Energy products.

o building materials.

O Olive Oil Trade.

• October 1, 2025: Obligation for all businesses, regardless of industry and turnover.

In addition to recording the missions of goods, the system will allow for cross -checking, uploading and final tradition, creating a chain electronic trace for each product that is transformed.

Those businesses that do not comply with the new process will be faced with high fines:

• EUR 5,000 for businesses with a simplified system.

• EUR 10,000 for businesses with duplicate system.

Digital Age in Tax Compliance

The implementation of these measures opens a new era of complete transparency and intensive controls.

• Tax returns lock and cannot be altered.

• Transactions are monitored in real time, reducing the chances of tax evasion.

• The movement of goods is digitally recorded, preventing black market and smuggling.

4. Significant changes to E3

The new E3 form of the tax return is introducing significant changes, limiting excessive costs declared to reduce taxable profits. Includes pre -filled revenue and expenses, but not locked, and by 2025 the deviations will be strictly controlled.

AADE modernizes controls, automates procedures and ensures that tax compliance becomes a rule, not an exception.