The battle against overdue debts is entering a new era, as the ADEA is activating an extensive audit and collection plan with Artificial Intelligence, big data and modern electronic tools as “weapons”.

The tax authority’s goal for 2026 is to collect billions of euros from old and new debts to the state, but also to tighten surveillance of taxpayers who, while financially able, do not meet their obligations.

According to the Authority’s new operational plan, the focus is not only on collections but also on preventing the creation of new arrears, through data analysis systems and automated control procedures.

The key objectives of the AADE for 2026

ADEA is setting particularly high targets for the new year, with the main goal of collecting at least 3.2 billion. euros from old taxpayer arrears. At the same time, it is seeking to collect a further €1.5 billion from old debts related to the FPA, an area where large revenue losses have been identified over time.

Special attention is also given to large debtors, as targeted actions are foreseen through the EMEIS that are expected to yield at least €850 million. At the same time, an additional €28 million is being sought to collect an additional 28 million from overdue debts to the Customs Administration.

The data available to the tax administration reveals that 71% of debtors of the Tax Administration and 80% of debtors of the Customs Administration are already facing enforcement measures.

At the same time, it is planned to process at least 90% of debt restructuring applications through the Extra-Judicial Mechanism, while the aim is to re-evaluate at least 70% of the cases of large debtors of the last five years within the year.

The Authority’s plan also includes achieving a 35% collection rate on new arrears generated.

Artificial Intelligence, electronic media and taxpayer profiling

The new strategy of the ADA relies heavily on digital technologies and Artificial Intelligence tools. The tax authority is already leveraging updates via sms, email and push notifications so that citizens can be immediately informed about debts, instalments and adjustments.

At the same time, the PARE (Payment Capacity – Attitude – Recency – Event) methodology is being implemented, through which a detailed financial profile of each taxpayer is created. The system examines the financial capacity to pay by analysing data from bank accounts, income and asset data.

At the same time, the taxpayer’s past behaviour towards his/her debts, the age of the debts and possible significant financial events that may have affected his/her financial situation are taken into account.

Through the Advanced Business Intelligence and Data Analysis System, the ADC is developing sophisticated predictive models using machine learning and AI to identify high-risk cases more quickly.

At the same time, the possibility of electronic seizures in the hands of third parties is extended, while data cross-checks with foreign authorities continue through international administrative cooperation and mutual assistance requests for debt collection.

Tax evasion, smuggling and undeclared work under the microscope

The use of Artificial Intelligence is not limited to overdue debts. The ADC is already leveraging digital cross-checks, risk analysis and big data technologies for targeted tax audits and investigations.

The focus of the audits is on businesses and professional sectors that have a high rate of tax delinquency or significant discrepancies between declared income and actual spending.

The Financial Transaction Control Forces are expected to further strengthen their action in uncovering organised tax evasion schemes, smuggling and tobacco trafficking, using all available digital tools and information systems.

At the same time, the aim is to deal more effectively with fraud in VAT, to uncover cases of undeclared work, to investigate illegal financial transactions and to recover state aid and subsidies granted illegally.

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