Tax authorities are setting their sights on the increased delinquency in specific professional sectors, businesses and activities where high rates of tax evasion, significant discrepancies between declared income and actual expenses, as well as strong phenomena of undeclared economic activity are recorded.
Armed with artificial intelligence, digital cross-references and the analysis of large volumes of data, the monitoring mechanism intensifies its targeted controls in high-risk sectors, giving priority to professions and businesses that show high delinquency rates over time. According to Independent Authority for Public Revenue (AADE) data, the violation rate in tax audits in 2025 was 29.7%, an increase of 2.6 percentage points compared to 2024.
At the top of the list are car and motorcycle repair shops with a delinquency rate of 61%, followed by land transport with 58.1%. High rates are also recorded in rental and leasing activities (56.2%), human health services (54%) and other personal services (50.3%). The primary sector, wholesale trade, food service, accommodation and the food industry, remain the authorities’ focus.
For example, in the food service sector last year, 7,474 restaurant owners declared an average gross income of €140,575 and an average net profit of €8,553, or €713 per month. Of the total number of bar owners, about 4,993 declared an average gross income of €77,989 and an average net profit of €5,947. That is, net profits constitute 8% of turnover. Refrigeration technicians had net profits that amounted to €7,153, plumbers had net profits of €6,371, electricians showed net profits of €7,390.
