Taxation of multinationals, digitization of transactions, artificial intelligence in tax audits, a tax on cryptocurrencies and a new platform to control the ownership and use of the country’s real estate, are just some of the new measures against tax evasion that are launched from 2026 and which are revealed in the new Budgetary Plan (Draft Budgetary Plan) sent to Brussels by the General State Accounting Office.

The measures, as described, focus on strengthening tax compliance and reducing red tape with the aim of collecting additional public revenue from curbing tax evasion.

“All Digital”

A central element of the planned interventions is the extension of mandatory electronic invoicing to all businesses, regardless of size. At the same time, the digital submission of consignment notes is promoted in additional sectors of the market, expanding the scope of the digital interconnection of transactions with the tax administration.

Special mention is made of the implementation of the Digital Customer Register in the events industry, a measure expected to help combat tax evasion in a sector with high cash transactions.

MIDA: The new platform for real estate

The development of the new digital platform MIDA (Register of Property Ownership and Management) by the Independent Public Revenue Authority (AADE) is underway, with its completion expected within 2026.

The platform will aggregate data on property ownership and use for every taxpayer across the country, creating a single point of reference for tax administration.

This initiative is expected to improve the effectiveness of control and reduce the phenomenon of undeclared real estate.

Advanced Data Analysis Systems

At the same time, an advanced Business Intelligence (BI) and Data Analytics System is under development, designed to analyze and predict patterns of taxpayer non-compliance. This tool will allow the AADE to proactively identify cases of high risk of tax evasion.

In addition, a Compliance Risk Management (CRM) and Operational Risk (ERM) System is established to record, monitor and manage both compliance and operational risks of the tax service.

Tax on Cryptocurrencies

However, the project of the Working Group on the Taxation, Supervision and Regulatory Framework of Cryptocurrencies and Digital Assets is also underway. In 2026, the development of an efficient and fair institutional framework for the taxation of cryptocurrencies, in line with the European legislative framework for capital markets, is expected to be completed.

The move comes at a time when transactions in digital assets have grown significantly, and the absence of a clear tax framework creates problems for both investors and the tax administration.

Taxation of Multinationals: Implementation of Pillar II

As revealed, new applications are also being developed within the AADE to support the implementation of Law 5100/2024, which incorporates Directive (EU) 2022/2523 on ensuring a minimum level of taxation for multinational business groups and large domestic groups within the EU (Pillar II).

This measure aims to ensure that large companies operating internationally pay at least 15% tax on their profits, regardless of the tax jurisdiction they choose.

Preliminary tax rulings

In the coming months, a law establishing procedures for the issuance of “advance tax rulings” as they are referred to in the text is expected to be adopted. The reform aims to allow businesses to obtain earlier clarifications on the tax treatment of specific transactions or business structures, thus reducing tax uncertainty.

The measure is expected to boost investor confidence and create a stable and predictable environment, critical for economic growth and attracting new investments to the country.

These measures, as emphasized, are part of the government’s broader strategy to modernize tax administration and strengthen fiscal sustainability, in full alignment with European guidelines.