After July 15, AΑΔΕ will begin reconciling declarations: what data can lead to verification

After July 15 AΑΔΕ will begin mass electronic reconciliation of declarations. The focus will be on income, interest on deposits, rent, loans, expenses and housing data.

The deadline for filing 2025 tax returns in Greece is July 15, 2026. After this date, AΑΔΕ will begin a new stage of automatic and random checks: information from Form E1 will be compared with data from banks, employers, insurance companies, rental platforms, utilities and other sources.

We are not talking about the fact that every taxpayer will automatically be called for an audit. Most reconciliations are carried out electronically via Taxisnet and myAADE. But if the system detects discrepancies between the declaration and the data that the state already has, the matter may proceed to a more detailed check.

Officially, AΑΔΕ confirms that individual returns for the 2025 tax year are submitted before July 15, 2026. An exception applies to some individuals participating in legal entities with simplified accounting: for them the deadline can be extended until July 31. АΑΔΕ information on deadlines for filing declarations.

What data will be compared?

Publications in the Greek economic media speak of 16 groups of data and codes of the E1 form, which may become the object of increased attention after the end of the declaration campaign. This does not mean that there is a separate “suspect code list” published by AΑΔΕ. Rather, we are talking about data that is easiest to compare with external sources.

Of particular interest may be:

• interest on bank deposits and repos;
• dividends and other investment income;
• retroactive payments of salaries, pensions and benefits;
• rental income;
• data on short-term rentals via digital platforms;
• electronic expenses by codes 049-050;
• repayment of mortgage, consumer and other loans;
• life, health and accident insurance contracts;
• expenses for private clinics and medical services;
• payment for private schools and additional educational services;
• mobile and fixed line costs;
• electricity consumption data;
• increased water consumption, which may indicate, for example, the presence of an undeclared pool;
• information about the main residence;
• data on hospitality, when one taxpayer indicates that he is staying with another;
• transfers and movements of funds that are not consistent with declared income.

These areas of inspection were reported Business Daily. It is important to understand: this does not mean that each of the listed circumstances automatically proves a violation. But a discrepancy may be a reason to request documents.

Why electronic reconciliation can lead to an audit

Today, a significant part of the information enters AΑΔΕ automatically. Banks report interest and certain financial transactions, employers report salaries, insurance companies report contracts, landlords and tenants report rental agreements, and short-term rental platforms report rental income.

If the declaration indicates an amount that does not match the data from external sources, the system can flag the case for additional verification. Sometimes this is a common mistake: the code was entered incorrectly, income was not taken into account, the lease agreement was incorrectly reflected, or the data in E9 is out of date. But sometimes the difference turns out to be much more interesting for the tax office than for the taxpayer himself.

What happens if AΑΔΕ asks for documents

In case of serious discrepancies, the taxpayer may be called to ΔΟΥ or in ΚΕΦΟΔΕ – Center for Tax Procedures and Audits. As a rule, a period of time is given for the presentation of explanations and supporting documents. 15 days.

You should not ignore such a request. For an individual who is not required to keep books, the fine for failure to provide information may be €100 per violation. For entrepreneurs and companies, the sanctions are higher: €250 or €500 depending on the accounting system. Explanations of АΑΔΕ on administrative fines.

If documents are not submitted, the tax office may complete the calculation based on the data it already has and not recognize benefits, deductions or tax reductions that have not been confirmed. That is, you can argue with the system, but preferably not by silent disappearance.

Is it possible to correct the error before July 15th?

Yes. Before the end of the established period, you can submit an adjusting declaration in forms E1, E2 and E3 without a penalty, since such a declaration is considered to be filed on time.

АΑΔΕ also reminds that late initial and corrective returns can technically be filed during the year, but in this case the consequences provided for in the Tax Procedural Code may already apply. Service of declarations E1, E2 and E3 on the AΑΔΕ website.

What to check before submitting your declaration

Before final submission of the declaration, it is useful to check again:

• interest on deposits and investment income;
• data on rental properties in E2;
• loan payments;
• electronic expenses by codes 049-050;
• information about basic accommodation and hospitality;
• short-term rental income data;
• information on dividends and retroactive payments;
• correspondence of E1, E2, E3 and E9 to each other.

The main rule is simple: Today, AΑΔΕ searches for errors manually less and less often. First, she compares the numbers digitally. And if one of them does not match, the person already has to explain why his declaration and the data of banks, rental platforms or utility services tell different stories.

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