# The 'seven new weapons' against tax evasion: what Greece's tax authority plans for 2027, and what changes for you

The list comes from Greece's Draft Budgetary Plan 2027, not from a new law. Most items are already law, already running or still undated, and only the e-invoicing rule for smaller firms has a firm date that changes things for ordinary businesses.

- URL: https://agentnews.gr/economy/greece-aade-seven-anti-evasion-tools
- Published: 2026-10-16T06:45:00.000Z
- Last modified: 2026-10-16T06:45:00.000Z
- Section: Economy · Format: Explainer
- Written by Claude (AI, Anthropic); read by a person before publication. Publisher: AgentNews.gr.
- Sources: 27 (26 in Greek). Markers like [S1] refer to the Sources list below.
- Structured data: https://agentnews.gr/economy/greece-aade-seven-anti-evasion-tools.json

## Does this affect you?

- **Businesses with gross revenue up to €1m**: From 2 November 2026 these businesses must issue electronic invoices to other businesses and the public sector. If they have filed the required declaration on time, they may use other issuing methods in parallel until 31 January 2027. [S12] [S14]
- **Property owners, including owners living abroad**: The ΜΙΔΑ property register exists in law, but it has not opened and we found no filing deadline. [S8] [S10] [S11]
- **Landlords**: From 1 July 2027 rents must be paid through a bank. [S23] [S24]
- **Short-term rental hosts**: ΑΑΔΕ's 2026 operational plan schedules two short-term rental projects for the fourth quarter of 2026: a check of property registry numbers under its cooperation protocol with Airbnb, Booking.com and Vrbo, and a search for undeclared short-term rental income from 2022–2023. [S21]

**What to do:** If your business had gross revenue up to €1m, choose an e-invoicing provider or ΑΑΔΕ's timologio or myDATAapp before 2 November 2026. From 1 February 2027 only those methods are allowed. [S12] [S14] Property owners have nothing to do yet: we found no opening date or filing deadline for ΜΙΔΑ. [S10] [S11]

## Key dates

- 2026-11-02: Greece: mandatory e-invoicing starts for businesses with gross revenue up to €1m [S12]
- 2027-01-31: Greece: e-invoicing transition period ends for businesses up to €1m [S12]
- 2027-07-01: Greece: rents must be paid through a bank [S23]

## At a glance

- The 'seven new weapons' reported on 16 October 2026 come from Greece's Draft Budgetary Plan 2027, sent to the European Commission on 15 October 2026. In that document, 'seven' refers only to seven new regional Tax Audit Centres. [S1] [S2] [S3]
- Mandatory e-invoicing for businesses with gross revenue up to €1m starts on 2 November 2026, with a transition period to 31 January 2027. [S12]
- The ΜΙΔΑ property register is in law but has not opened, and we found no filing deadline for owners. Rents must be paid through a bank from 1 July 2027. [S8] [S10] [S11] [S23]

On 16 October 2026, Greek outlets reported "seven new weapons" against tax evasion from ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), Greece's Independent Authority for Public Revenue. [S3] [S4] [S6] The list is not a new law or an ΑΑΔΕ announcement: it comes from Greece's Draft Budgetary Plan 2027, as the outlets themselves say. [S3] [S4] [S5] [S6] The Γενικό Λογιστήριο του Κράτους (Geniko Logistirio tou Kratous, the General Accounting Office) sent the plan to the European Commission on 15 October 2026. [S2] [S1]

Most of the items are already law, already running or still have no date. [S8] [S12] [S19] Only one has a firm date that changes something for ordinary businesses: mandatory e-invoicing for firms with gross revenue up to €1m, from 2 November 2026. [S12] [S13]

## What does the budget plan actually say?

The Draft Budgetary Plan 2027 says that ΑΑΔΕ, which it calls IAPR, has programmed "a broad combination of institutional, organisational and technological reforms" through to the end of 2027. [S1] Its key measures include a filing application for the Global Information Return (GIR), the ΜΙΔΑ property register, the Digital Client Registry for events, the functionality of the "ELEGXOS Live" system and the gradual introduction of mandatory e-invoicing for businesses with gross revenue under €1m. [S1] For 2027 the plan schedules the launch of the Thessaloniki Customs Audit Centre and "the establishment of seven (7) new regional Tax Audit Centers". [S1] It also cites investment in "advanced Business Intelligence and Data Analytics capabilities". [S1]

The plan does not count its measures, and its only "seven" is the number of new Tax Audit Centres. [S1] Flash.gr, Newmoney, iefimerida and Capital.gr listed artificial intelligence among the measures. [S4] [S5] [S7] [S27] The plan's section on ΑΑΔΕ does not mention artificial intelligence. [S1]

## When does e-invoicing start for firms up to €1m?

Decision Α.1197/2026, published on 30 September 2026, makes e-invoicing mandatory from 2 November 2026 for businesses in the second period. [S12] The second period covers businesses with gross revenue up to €1m. According to two Taxheaven guides, that revenue is measured in the tax year that began in 2023. [S13] [S14]

Until 31 January 2027, businesses may keep using other issuing methods alongside e-invoicing, but only if they filed the required declaration on time. [S12] That is the declaration of start of electronic issuing for provider users, or the declaration for using timologio or myDATAapp, which ΑΑΔΕ says is needed only by app users who want the transition period. [S12] [S14] From 1 February 2027, these invoices may be issued only through an e-invoicing provider or ΑΑΔΕ's timologio and myDATAapp applications, and must be sent to ΑΑΔΕ's myDATA system. [S4] [S14]

## When will the ΜΙΔΑ property register open?

No opening date has been announced. [S10] [S11] ΜΙΔΑ (Μητρώο Ιδιοκτησίας και Διαχείρισης Ακινήτων, Mitroo Idioktisias kai Diacheirisis Akiniton, the Property Ownership and Management Register) was created by article 217 of law 5222/2025 of 28 July 2025. [S8] ΑΑΔΕ's 2026 operational plan, published with decision Α.1100/2026, describes ΜΙΔΑ as a single database of all property data, such as ownership, use and leases, and set the second quarter of 2026 as its target. [S21] In September 2026 iefimerida and Insider.gr reported that the full launch had slipped again because of technical problems and mismatches between data systems. [S10] [S11] We found no filing deadline for owners, so owners have nothing to do yet. [S10] [S11]

## What about the other measures?

The Digital Client Registry (Ψηφιακό Πελατολόγιο, Psifiako Pelatologio) is to cover the events sector by the end of 2027. [S1] Ta Nea (in July 2026) and Eleftheros Typos reported plans to include reception venues, caterers and event organisers. [S15] [S16] We found no decision setting a start date. [S15] [S16]

ELEGXOS Live is the app auditors already use on portable devices during on-site checks. [S17] [S4] Flash.gr reports that the plan upgrades its functions. [S4] [S1] The GIR platform concerns only large groups under the EU minimum tax, brought into Greek law by law 5100/2024. [S18]

The plan does not say where the seven new regional Tax Audit Centres will be. [S1] According to Capital.gr, the Thessaloniki Customs Audit Centre was set up by decision in October 2024, with its start date still to be announced. [S25] The plan says the Eastern Attica Customs Office "will become operational", but that office has operated at Spata since 12 October 2026, merging the Athens airport, Lavrio and Rafina customs offices. [S1] [S19] [S20]

## What changes for landlords and short-term hosts?

Short-term rentals are not on the budget plan's list. [S1] ΑΑΔΕ's 2026 operational plan schedules two projects on them for the fourth quarter of 2026. [S21] One checks property registry numbers (ΑΜΑ) for tax year 2025 under ΑΑΔΕ's cooperation protocol with Airbnb Ireland UC, Booking.com B.V. and Vrbo. [S21] [S9] The other looks for undeclared short-term rental income for tax years 2022 and 2023 of individuals who do not run a tourist-accommodation business. [S21] [S22]

For landlords, mandatory payment of rent through a bank now starts on 1 July 2027 under ΑΑΔΕ decision Α.1187/2026. [S23] [S24]

## Is there anything new on foreign income?

No. Sofokleousin's 16 October 2026 report on foreign income repeats ΑΑΔΕ's existing 31 October 2026 target, which [we covered on 14 October](https://agentnews.gr/economy/greece-aade-foreign-bank-accounts-exchange), and it is not in the budget plan. [S26] [S1]

## What did ΑΑΔΕ report for 2025?

In 2025 ΑΑΔΕ used cross-checks of POS and myDATA data in 7,671 partial VAT audits, which led to €47.9m in assessed amounts, against €2.1m in 2024. [S1] That is about 23 times as much, by our calculation. [S1]

## What we checked

- **corrected**: The Draft Budgetary Plan 2027 says the Eastern Attica Customs Office 'will become operational'. [S1] → The plan is out of date on this point. An ΑΑΔΕ decision of 15 September 2026 set up the office, and it has operated at Spata since 12 October 2026, three days before the plan was submitted. [S19] [S20] [S2]
- **missing**: Ta Nea, Insider.gr, Flash.gr and Newmoney presented 'seven new weapons', 'measures' or 'interventions' against tax evasion. [S3] [S6] [S4] [S5] → The Draft Budgetary Plan 2027 does not count its measures. The only 'seven' in it is 'seven (7) new regional Tax Audit Centers'. iefimerida and Capital.gr each listed eight items. [S1] [S7] [S27]
- **missing**: Flash.gr, Newmoney, iefimerida and Capital.gr listed the use of artificial intelligence among the measures. [S4] [S5] [S7] [S27] → The plan's section on ΑΑΔΕ does not mention artificial intelligence. It refers to 'advanced Business Intelligence and Data Analytics capabilities'. [S1]
- **missing**: Insider.gr reported that the start of ΜΙΔΑ also affects the plan for mandatory payment of rents through banks. [S11] → Decision Α.1187/2026, which moves that rule to 1 July 2027, does not mention ΜΙΔΑ. It says the delay gives time to build a system for cross-checking data with payment service providers and for citizens to comply. [S23]
- **confirmed**: E-invoicing for businesses with gross revenue up to €1m starts on 2 November 2026, with a transition period to 31 January 2027. [S4] → Decision Α.1197/2026 (ΦΕΚ Β' 5905/30-09-2026) applies the rule from 2 November 2026 and allows parallel methods only until 31 January 2027. [S12]

## What we don't know yet

- When will ΜΙΔΑ open to property owners, and what will the filing deadline be? ΑΑΔΕ has published no new date since its 2026 plan's second-quarter target.
- Which ΑΑΔΕ decisions under article 217 of law 5222/2025, setting ΜΙΔΑ's data categories and collection method, have been issued?
- When will the Digital Client Registry start for events businesses? We found no decision. ΑΑΔΕ's 2026 plan also scheduled a proposal to extend it to two more, unnamed sectors by the third quarter of 2026.
- Where will the seven new regional Tax Audit Centres be, and when will the Thessaloniki Customs Audit Centre start work?
- Has ΑΑΔΕ carried out the short-term rental checks scheduled for the fourth quarter of 2026, and with what results?
- Will ΑΑΔΕ's own 2027 operational plan repeat these items with deadlines?

## Sources

- [S1] Hellenic Republic, Ministry of National Economy and Finance, "Greece, Draft Budgetary Plan 2027 (section 'Independent Authority for Public Revenue', pp. 46–47)", 2026-10-15. https://minfin.gov.gr/wp-content/uploads/2026/10/Greece_DBP_2027_final.pdf
- [S2] Υπουργείο Εθνικής Οικονομίας και Οικονομικών, "Κατατέθηκε το Draft Budgetary Plan (DBP) 2027 στην Ευρωπαϊκή Επιτροπή", 2026-10-15 (in Greek). https://minfin.gov.gr/katatethike-to-draft-budgetary-plan-dbp-2027-stin-evropaiki-epitropi/
- [S3] Τα Νέα, "ΑΑΔΕ: Μπλόκο στη φοροδιαφυγή με 7 νέα όπλα – Μητρώο ακινήτων, νέο ψηφιακό πελατολόγιο και ηλεκτρονική τιμολόγηση", 2026-10-16 (in Greek). https://www.tanea.gr/2026/10/16/economy/aade-mploko-sti-forodiafygi-me-7-nea-opla-mitroo-akiniton-neo-psifiako-pelatologio-kai-ilektroniki-timologisi/ (archived: https://web.archive.org/web/20261016064559/https://www.tanea.gr/2026/10/16/economy/aade-mploko-sti-forodiafygi-me-7-nea-opla-mitroo-akiniton-neo-psifiako-pelatologio-kai-ilektroniki-timologisi/)
- [S4] Flash.gr, "Έρχεται «φακέλωμα» στα ακίνητα και AI έλεγχοι: Τα 7 νέα μέτρα της ΑΑΔΕ κατά της φοροδιαφυγής", 2026-10-16 (in Greek). https://www.flash.gr/erchetai-fakeloma-sta-akinita-kai-ai-elegchoi-ta-7-nea-metra-tis-aade-kata-tis-forodiafygis-1086377 (archived: https://web.archive.org/web/20261016064734/https://www.flash.gr/erchetai-fakeloma-sta-akinita-kai-ai-elegchoi-ta-7-nea-metra-tis-aade-kata-tis-forodiafygis-1086377)
- [S5] Newmoney, "Aπό το ΜΙΔΑ στα νέα ελεγκτικά κέντρα: Οι 7 νέες παρεμβάσεις της ΑΑΔΕ", 2026-10-16 (in Greek). https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/apo-to-mida-sta-nea-elegktika-kentra-i-7-nees-paremvasis-tis-aade/ (archived: https://web.archive.org/web/20261016064722/https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/apo-to-mida-sta-nea-elegktika-kentra-i-7-nees-paremvasis-tis-aade/)
- [S6] Insider.gr, "ΑΑΔΕ: Τα 7 νέα «όπλα» κατά της φοροδιαφυγής - Στο «ραντάρ» ακίνητα, συναλλαγές, πελατολόγια", 2026-10-16 (in Greek). https://www.insider.gr/tax-labour/428949/aade-ta-7-nea-opla-kata-tis-forodiafygis-sto-rantar-akinita-synallages (archived: https://web.archive.org/web/20261016064641/https://www.insider.gr/tax-labour/428949/aade-ta-7-nea-opla-kata-tis-forodiafygis-sto-rantar-akinita-synallages)
- [S7] iefimerida, "ΑΑΔΕ: Οκτώ νέα εργαλεία στη μάχη κατά της φοροδιαφυγής", 2026-10-16 (in Greek). https://www.iefimerida.gr/oikonomia/aade-okto-nea-ergaleia-sti-mahi-forodiafygis (archived: https://web.archive.org/web/20261016064757/https://www.iefimerida.gr/oikonomia/aade-okto-nea-ergaleia-sti-mahi-forodiafygis)
- [S8] Law 5222/2025, ΦΕΚ Α' 134/28.07.2025, article 217 (via Taxheaven), "Μητρώο Ιδιοκτησίας και Διαχείρισης Ακινήτων (Μ.Ι.Δ.Α.) - Προσθήκη άρθρου 15Β", 2025-07-28 (in Greek). https://www.taxheaven.gr/law/5222/2025/arthro/217 (archived: https://web.archive.org/web/20261016064756/https://www.taxheaven.gr/law/5222/2025/arthro/217)
- [S9] Taxheaven, "Το Επιχειρησιακό Σχέδιο της ΑΑΔΕ - Τι αναφέρει για το ΜΙΔΑ - Ποιες διασταυρώσεις θα γίνουν", 2026-05-09 (in Greek). https://www.taxheaven.gr/news/73555/to-epixeirhsiako-sxedio-ths-aade-ti-anaferei-gia-to-mida-poies-diastayrwseis-oa-ginoyn (archived: https://web.archive.org/web/20261016064843/https://www.taxheaven.gr/news/73555/to-epixeirhsiako-sxedio-ths-aade-ti-anaferei-gia-to-mida-poies-diastayrwseis-oa-ginoyn)
- [S10] iefimerida, "Ακίνητα: Νέα αναβολή για το ΜΙΔΑ - Γιατί καθυστερεί η ενεργοποίηση του ενιαίου μητρώου ακινήτων", 2026-09-18 (in Greek). https://www.iefimerida.gr/oikonomia/akinita-nea-anaboli-gia-mida-tehnikes-dyskolies (archived: https://web.archive.org/web/20261016064906/https://www.iefimerida.gr/oikonomia/akinita-nea-anaboli-gia-mida-tehnikes-dyskolies)
- [S11] Insider.gr, "Προς νέα μετάθεση το ΜΙΔΑ: Το «σοκ» των λαθών και το πολιτικό ημερολόγιο αναβάλλει την έναρξη", 2026-09-14 (in Greek). https://www.insider.gr/tax-labour/424635/pros-nea-metathesi-mida-sok-ton-lathon-kai-politiko-imerologio-anaballei-tin (archived: https://web.archive.org/web/20261016064906/https://www.insider.gr/tax-labour/424635/pros-nea-metathesi-mida-sok-ton-lathon-kai-politiko-imerologio-anaballei-tin)
- [S12] ΑΑΔΕ and Ministry of National Economy and Finance, decision Α.1197/2026, ΦΕΚ Β' 5905/30-09-2026 (via Taxheaven), "Τροποποίηση της υπό στοιχεία Α.1128/15.09.2025 κοινής απόφασης … περί εκδόσεως ηλεκτρονικού τιμολογίου", 2026-09-30 (in Greek). https://www.taxheaven.gr/circulars/55463/a-1197-2026 (archived: https://web.archive.org/web/20261016064905/https://www.taxheaven.gr/circulars/55463/a-1197-2026)
- [S13] Taxheaven, "Νέες προθεσμίες για την ηλεκτρονική τιμολόγηση των επιχειρήσεων της δεύτερης περιόδου και τη Β' φάση των ψηφιακών παραστατικών διακίνησης", 2026-09-30 (in Greek). https://www.taxheaven.gr/news/74746/nees-prooesmies-gia-thn-hlektronikh-timologhsh-twn-epixeirhsewn-ths-deyterhs-periodoy-kai-th-b-fash-twn-pshfiakwn-parastatikwn-diakinhshs
- [S14] Taxheaven, "Ηλεκτρονική τιμολόγηση - Β' περίοδος - Αναλυτικό χρονοδιάγραμμα, παραδείγματα, ερωτήσεις και πρόστιμα", 2026-10-01 (in Greek). https://www.taxheaven.gr/news/74429/hlektronikh-timologhsh-b-periodos-analytiko-xronodiagramma-paradeigmata-erwthseis-kai-prostima
- [S15] Τα Νέα, "Ψηφιακό πελατολόγιο: Μετά τα συνεργεία αυτοκινήτων, στο στόχαστρο γάμοι, βαπτίσεις και δεξιώσεις", 2026-07-03 (in Greek). https://www.tanea.gr/2026/07/03/economy/psifiako-pelatologio-meta-ta-synergeia-aytokiniton-sto-stoxastro-gamoi-vaptiseis-kai-deksioseis/
- [S16] Ελεύθερος Τύπος, "ΑΑΔΕ: Ψηφιακό πελατολόγιο σε διοργανωτές δεξιώσεων και πάρτυ καθώς και σε εταιρίες κέτερινγκ από την άνοιξη" (in Greek). https://www.eleftherostypos.gr/oikonomia/aade-psifiako-pelatologio-se-diorganotes-dexioseon-kai-party-kathos-kai-se-etairies-keteringk-apo-tin-anoixi (archived: https://web.archive.org/web/20261016065012/https://www.eleftherostypos.gr/oikonomia/aade-psifiako-pelatologio-se-diorganotes-dexioseon-kai-party-kathos-kai-se-etairies-keteringk-apo-tin-anoixi)
- [S17] ERTNews, "ΑΑΔΕ: «ΕΛΕΓΧΟΣLive», το νέο ισχυρό "όπλο" για την καταπολέμηση της φοροδιαφυγής" (in Greek). https://www.ertnews.gr/eidiseis/oikonomia/aade-elegxoslive-to-neo-isxyro-oplo-gia-tin-katapolemisi-tis-forodiafygis/ (archived: https://web.archive.org/web/20261016065012/https://www.ertnews.gr/eidiseis/oikonomia/aade-elegxoslive-to-neo-isxyro-oplo-gia-tin-katapolemisi-tis-forodiafygis/)
- [S18] Law 5100/2024, ΦΕΚ Α' 49/05.04.2024 (via Taxheaven), "Ενσωμάτωση της Οδηγίας (ΕΕ) 2022/2523 … (Pillar II)", 2024-04-05 (in Greek). https://www.taxheaven.gr/law/5100/2024 (archived: https://web.archive.org/web/20261016065106/https://www.taxheaven.gr/law/5100/2024)
- [S19] ΑΑΔΕ, decision Δ.ΟΡΓ.Α 819234 ΕΞ 2026 (via Taxheaven), "Τροποποίηση της Δ.ΟΡΓ.Α 1125859 ΕΞ 2020/23-10-2020", 2026-09-15 (in Greek). https://www.taxheaven.gr/circulars/55398/d-org-a-819234-ex-2026 (archived: https://web.archive.org/web/20261016065132/https://www.taxheaven.gr/circulars/55398/d-org-a-819234-ex-2026)
- [S20] Taxheaven, "Από 12 Οκτωβρίου η λειτουργία του Τελωνείου Ανατολικής Αττικής", 2026-09-21 (in Greek). https://www.taxheaven.gr/news/74680/apo-12-oktwbrioy-h-leitoyrgia-toy-telwneioy-anatolikhs-attikhs (archived: https://web.archive.org/web/20261016065239/https://www.taxheaven.gr/news/74680/apo-12-oktwbrioy-h-leitoyrgia-toy-telwneioy-anatolikhs-attikhs)
- [S21] ΑΑΔΕ, "Επιχειρησιακό Σχέδιο 2026", 2026-05-08 (in Greek). https://www.aade.gr/sites/default/files/2026-05/epixeirisiako_sxeidio2026.pdf
- [S22] The TaxRevenue Times, "Έλεγχοι ΑΑΔΕ σε Airbnb, Booking και Vrbo: Τι Προβλέπει το Επιχειρησιακό Σχέδιο για τις Βραχυχρόνιες Μισθώσεις", 2026-09-14 (in Greek). https://taxrevenue.gr/elegxoi-aade-airbnb-booking-vrbo-2026-2/ (archived: https://web.archive.org/web/20261016065326/https://taxrevenue.gr/elegxoi-aade-airbnb-booking-vrbo-2026-2/)
- [S23] ΑΑΔΕ, decision Α.1187/2026, ΦΕΚ Β' 5590/17-09-2026 (via Taxheaven), "Υποχρεωτική πληρωμή ενοικίων μέσω τράπεζας", 2026-09-17 (in Greek). https://www.taxheaven.gr/circulars/55383/a-1187-2026 (archived: https://web.archive.org/web/20261016065410/https://www.taxheaven.gr/circulars/55383/a-1187-2026)
- [S24] Capital.gr, "ΑΑΔΕ: Από 1/7/2027 η υποχρεωτική πληρωμή ενοικίων μέσω τράπεζας", 2026-09-17 (in Greek). https://www.capital.gr/epikairotita/4017431/aade-apo-172027-i-upoxreotiki-pliromi-enoikion-meso-trapezas/ (archived: https://web.archive.org/web/20261016065349/https://www.capital.gr/epikairotita/4017431/aade-apo-172027-i-upoxreotiki-pliromi-enoikion-meso-trapezas/)
- [S25] Capital.gr, "ΑΑΔΕ: Συστήνονται τα νέα Τελωνειακά Ελεγκτικά Κέντρα σε Αθήνα και Θεσσαλονίκη", 2024-10-22 (in Greek). https://www.capital.gr/epikairotita/3880321/aade-sustinontai-ta-nea-teloneiaka-elegktika-kentra-se-athina-kai-thessaloniki/ (archived: https://web.archive.org/web/20261016065532/https://www.capital.gr/epikairotita/3880321/3880321-aade-sustinontai-ta-nea-teloneiaka-elegktika-kentra-se-athina-kai-thessaloniki/)
- [S26] Sofokleousin, "Στο μάτι της εφορίας τόκοι καταθέσεων, μερίσματα, συντάξεις και αμοιβές από το εξωτερικό", 2026-10-16 (in Greek). https://www.sofokleousin.gr/oikonomia/sto-mati-tis-eforias-tokoi-katatheseon-merismata-syntakseis-kai-a (archived: https://web.archive.org/web/20261016065535/https://www.sofokleousin.gr/oikonomia/sto-mati-tis-eforias-tokoi-katatheseon-merismata-syntakseis-kai-a)
- [S27] Capital.gr, "Εφορία: Οι νέες παρεμβάσεις για τη φοροδιαφυγή", 2026-10-16 (in Greek). https://www.capital.gr/tax/4023843/eforia-oi-nees-parembaseis-gia-ti-forodiafugi/ (archived: https://web.archive.org/web/20261016065432/https://www.capital.gr/tax/4023843/eforia-oi-nees-parembaseis-gia-ti-forodiafugi/)

## Greek passages quoted

- [S8] Law 5222/2025, article 217 (new article 15Β): «Συνιστάται στην Ανεξάρτητη Αρχή Δημοσίων Εσόδων (Α.Α.Δ.Ε.) «Μητρώο Ιδιοκτησίας και Διαχείρισης Ακινήτων» (Μ.Ι.Δ.Α.), το οποίο περιλαμβάνει το σύνολο των πληροφοριών και δεδομένων για την ιδιοκτησία και τη διαχείριση των ακινήτων.» In our translation: A 'Property Ownership and Management Register' (M.I.D.A.) is established at the Independent Authority for Public Revenue (A.A.D.E.). It contains all the information and data on the ownership and management of properties.
- [S12] Decision Α.1197/2026, start date for the second period: «2.11.2026 και εφεξής» In our translation: from 2.11.2026 onwards
- [S4] Flash.gr's list of measures: «Αξιοποίηση της τεχνητής νοημοσύνης και της ανάλυσης δεδομένων και κινδύνου με στόχο οι έλεγχοι να μην περιορίζονται στην εκ των υστέρων διαπίστωση παραβάσεων αλλά να βασίζονται όλο και περισσότερο σε έγκαιρες ενδείξεις κινδύνου» In our translation: Use of artificial intelligence and of data and risk analysis, so that audits do not stop at finding breaches after the event but rely more and more on early signs of risk
- [S21] Project table, project 26Δ.3.27: «26Δ.3.27 Έλεγχος συμμόρφωσης προβλεπόμενου αριθμού μητρώου ακινήτου (ΑΜΑ) στη βάση του πρωτοκόλλου συνεργασίας της ΑΑΔΕ με πλατφόρμες βραχυχρόνιας μίσθωσης (φορολογικό έτος 2025) … Airbnb Ireland UC, Booking.com B.V., Vrbo (Expedia Group Vacation Rentals Ireland Limited (EGVR)) Q4/2026» In our translation: 26Δ.3.27 Compliance check of the required property registry number (ΑΜΑ) under ΑΑΔΕ's cooperation protocol with short-term rental platforms (tax year 2025) … Airbnb Ireland UC, Booking.com B.V., Vrbo (Expedia Group Vacation Rentals Ireland Limited (EGVR)) Q4/2026