In the three years 2016-2018, more than 247,406 tax inspections were carried out across Greece, while tax infringements were detected in 46,993 enterprises.
Only from 1 January to 31 December 2018, 2,234 employees of 108 tax offices across the country carried out 86,092 partial on-the-spot checks in 52,047 enterprises. Of the total number of audits at 22,171, 19,157 enterprises were found to have committed 70,912 offenses.
The rate of tax offense was 25.75% with one in four companies controlled not to have evidence or to have falsified and fictitious documents. In total, fines of EUR 13 million have been established to 32,630 businesses, but only EUR 7.5 million have been collected from 22.131 cases.
According to AAD data, 90% of the audits were conducted in small and medium-sized enterprises, while the rate of delinquency in this category reached 26.7%, compared to 14.8% of the large companies holding duplicate books.