On 2 October 2026, the Directorate of Tax Offences (ΔΕΦΑ) announced a new penalty framework targeting the acquisition, possession, and use of fictitious tax identification numbers (ΑΦΜ). The measure addresses a growing trend of identity fraud in VAT refund claims and fictitious invoicing. Penalties range from €5,000 to €50,000 per false number, with criminal referral for organized schemes.
Key Takeaways
- Strict Liability: Both the creator and the user of a fake ΑΦΜ are jointly liable, regardless of whether actual tax loss occurred.
- Cross‑Check Mechanism: AADE will run monthly cross‑checks between the ΑΦΜ registry, social security databases, and bank KYC data to detect anomalies.
- Whistleblower Incentives: Individuals reporting fake ΑΦΜ schemes may receive up to 10% of imposed fines, capped at €20,000.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement