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2 clusters · 2 sources · 26 days · First seen · Last updated

Greek fiscal and tax administration developments

Overview

The Greek Independent Authority for Public Revenue (AADE) has accelerated tax audits to ensure procedures are completed before the end of 2026. This action follows a Council of State decision regarding the unconstitutionality of 10 and 20 year statutes of limitations, which reinstated a standard five year rule. Authorities are prioritizing income tax and VAT files from the 2020 tax year to prevent cases from being permanently closed due to expiration.

Separately, the Greek government is seeking early relief from post-programme surveillance by requesting an acceleration of its exemption from special assessments. Athens aims to implement this change by the end of 2026, six months ahead of the current schedule. This initiative involves a proposed amendment to Regulation 472/2013, which would allow the European Commission to suspend regular assessments if no significant medium-term risks to repayment capacity are identified.

Entities

European Stability Mechanism · Council of State · Greece · Independent Authority for Public Revenue · European Commission

Timeline

  1. [BUSINESS] 2 sources
    Greece seeks early relief from post-programme surveillance

    Greece is requesting to accelerate its exemption from special post-programme surveillance assessments to late 2026, six months ahead of schedule.

  2. [BUSINESS] 2 sources
    AADE accelerates tax audits ahead of 2026 statute of limitations

    Greek tax authorities are accelerating audits for income tax and VAT cases to ensure assessments are completed before the five-year statute of limitations expires at the end of 2026.

Sources

ethnos.gr · lawnet.gr