What does the Greek tax authority audit in a business?

Cases are prioritised.

IAPR/AADE maintains dedicated audit-planning and risk-prioritisation functions. For 2026 it has set audit volumes and further specified priority-selection processes.

The first layer is reconciliation.

Audits may compare trial balances, ledgers, financial statements, income-tax returns, E3, VAT, withholding taxes, payroll and fixed-asset schedules.

Completeness, invoicing and timing.

Published audit procedures include checks of recorded revenue, issued documents, VAT, discounts/returns and links with movement documents where applicable.

A valid invoice is only part of the evidence.

Tax treatment, input VAT, business purpose, payment evidence, management remuneration, benefits, depreciation and related-party transactions may all require support.

More data means more opportunities for cross-checking.

myDATA, e-invoicing and other digital systems increase the amount of information that can be compared with books and returns. IAPR's 2026 plan explicitly includes wider use of cross-checking and analytics.

Receipts should be explainable.

Businesses using multiple banks, POS, Stripe, Viva, PayPal or other payment providers should be able to reconcile receipts to actual transactions, refunds and accounting treatment.

Trading businesses need consistent stock data.

Published audit programmes include inventory, purchases and gross-margin checks. Negative stock or unexplained margin swings can generate further questions.

Documentation should match the economic substance.

Intercompany charges, foreign transactions and transfer-pricing obligations may require contracts and evidence consistent with accounting and the actual operating model.

Businesses have a right to respond.

Where audit findings arise, the taxpayer receives a statement of findings and temporary assessment and has a statutory opportunity to provide written comments.

Tax Audit Readiness before an actual audit.

Tax Audit Readiness & AADE Simulation uses an independent readiness framework based on published tax and audit rules, including reconciliations, transaction testing, bank/POS review and remediation planning.