AADE targets €3. 2 billion in overdue debts – Artificial intelligence and digital tools deployed in the fight

The Independent Authority for Public Revenue (AADE) in Greece has set a primary objective to collect at least €3.2 billion in old overdue tax debts this year. According to the 2026 Operational Plan, the authority identifies taxpayers who possess the financial means to pay but neglect their obligations as a key focus area. Alongside this major goal, the plan specifies collecting €1.5 billion from overdue VAT-related debts, €850 million from large debtors via the Special Collection and Enforcement Unit (EMEIS), and €28 million from the Customs Administration. To achieve these targets, AADE is relying heavily on modern technology and artificial intelligence rather than traditional methods alone. The authority utilizes SMS messages, emails, and push notifications to inform taxpayers about overdue debts and payment arrangements. A core component of this strategy is the PARE methodology, which creates detailed taxpayer profiles by evaluating payment capacity, attitude, recency of payments, and significant financial events. Predictive models using machine learning are being developed through the Advanced Business Intelligence and Data Analytics System to improve targeting. Operational tools extend beyond simple debt collection into targeted audits and investigations. Risk analysis and case selection for inspection now focus on sectors with large tax gaps, high levels of non-compliance, and discrepancies between declared income and actual spending. The Financial Transaction Control Forces will utilize these systems to uncover organized tax evasion networks, smuggling operations, and customs fraud cases. Additionally, electronic garnishments through third parties are being expanded while information exchanges with foreign authorities continue through International Administrative Cooperation.