The creation of a special control unit, which will “scan” e-shops that make cross-border sales, is provided for by a decision of ADEA governor Giorgos Pitsilis.

The tax inspectorate is stepping up its activity by focusing on both e-shops and small businesses operating under FVAT exempt status.

The checks will focus on data cross-checking, checking turnover limits and the legality of joining or staying in the special scheme, with the aim of limiting phenomena of its misuse.

The new sub-directorate brings together responsibilities that were previously fragmented, from the management of the tax register to the monitoring of special VAT regimes in e-commerce, such as OSS and IOSS.

At the same time, the role of the KEFODE in processing returns, cross-checking data with other member states, and enforcing taxes and fines is being strengthened.

Based on the decision, in order to strengthen controls and provide more effective service to taxpayers, the Attica C.F.O.D.E. is organized into the following three basic sub-directorates and special support units.

1.Sub-Directorate – Transactions and Special VAT Regimes: It concentrates responsibilities related to the tax register, bookkeeping and data maintenance and the special VAT regimes applicable to e-commerce and small businesses, such as the management of the tax register (granting VAT number, starting and changing activity), bookkeeping and issuing tax data, the special VAT regimes in e-commerce (OSS, IOSS) and the special VAT exemption scheme for small businesses.

This sub-directorate has an increased role in monitoring the activity of e-shops and cross-border transactions within the EU, as well as in controlling the conditions for the inclusion of businesses in VAT exemption schemes.

2. Directorate-Direct Taxation: Covers VAT, fees and other specific taxes, such as those related to vehicles. Its responsibilities include checking VAT returns, verifying data, imposing taxes and fines, and handling taxpayer requests. This also includes procedures such as vehicle immobilisation declarations, which are now handled through digital applications of the Hellenic Road Administration.

3. Sub-directorate – Direct Taxation: It is responsible for personal and corporate income tax issues, as well as special taxation categories, such as ship and shipping business taxation.

Monitors taxpayers’ compliance in filing returns, verifies the accuracy of data and performs data cross-checks based on risk analysis tools of the AADE.

In addition, it handles applications for inclusion in special alternative taxation regimes, mainly concerning the transfer of tax residence in Greece. Its responsibilities also include the issuance of tax assessment acts and fines.

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