AADE to restructure Greek tax audit procedures

The Independent Authority for Public Revenue (AADE) is implementing a significant restructuring of its tax audit mechanisms. According to a decision published in the Government Gazette, the new regulations aim to clarify the responsibilities of various administrative bodies and eliminate overlapping jurisdictions.

The reform, most of which will take effect on September 1, 2026, integrates the Special Tax Audit Units (MEFEL) into the broader transfer of authority within the tax administration. The reorganization also updates the roles of Public Financial Services (DOU), Audit Centers, and Tax Procedure and Service Centers (KEFODE).

The new framework defines specific responsibilities for conducting audits, signing and approving audit reports, issuing tax assessment acts, imposing fines, and filing criminal reports. It also covers the implementation of precautionary and security measures, the handling of administrative appeals, and the management of tax debts and legal collection titles.