Independent Authority for Public Revenue

Independent Authority for Public Revenue
Name	Independent Authority for Public Revenue
Formed	2016
Jurisdiction	Hellenic Republic
Headquarters	Athens, Greece
Chief1 position	Governor

Independent Authority for Public Revenue. The Independent Authority for Public Revenue is the central tax administration body of the Hellenic Republic, operating as an autonomous public entity. It was established to modernize Greece's revenue collection system, enhance compliance, and combat tax evasion following the Greek government-debt crisis. The authority consolidates several former agencies under a single, independent administrative structure to improve efficiency and transparency in public finance.

History and establishment

The authority was formally established by law in 2016, a pivotal reform during the Third Economic Adjustment Programme for Greece mandated by international creditors including the European Commission and the International Monetary Fund. Its creation was a direct response to longstanding weaknesses in the Hellenic Republic's fiscal governance identified during the Great Recession. The reform merged the functions of the former General Secretariat of Public Revenue, the Information Society S.A., and customs services into one independent entity. This institutional overhaul was supported by technical assistance from the Organisation for Economic Co-operation and Development and aimed to depoliticize revenue administration, mirroring successful models in other European Union member states like Italy's Agenzia delle Entrate.

Organizational structure

The authority is headed by a Governor, who is appointed by the Cabinet of Greece following a proposal from the Minister of Finance and serves a fixed term to ensure operational independence. Its internal structure is divided into several central directorates, including units for Large Business taxation, Audit and Anti-fraud operations, and Customs services. Regional offices are established across the country, including major economic centers like Thessaloniki and Piraeus, to administer taxes locally. The organization also incorporates a specialized Internal Affairs unit to ensure integrity and a Directorate of Information Systems managing critical platforms like the TAXIS digital system.

Functions and responsibilities

Its primary function is the assessment, audit, and collection of all direct and indirect taxes, including income tax, VAT, and property tax. The authority is responsible for operating the national Customs service, controlling the flow of goods at ports like Port of Piraeus and borders with North Macedonia and Turkey. A core duty is conducting tax audits and investigations to combat tax evasion and money laundering, often in cooperation with the Hellenic Police and the Financial Intelligence Unit (Greece). It also administers the myDATA digital platform for real-time electronic bookkeeping and invoicing, a flagship project for modernizing compliance.

Legal framework and powers

The authority operates under its founding statute, Law 4389/2016, which grants it administrative and financial autonomy from the traditional government of Greece structure. It possesses extensive investigative powers, including the right to access bank records and request information from other agencies like the Ministry of Digital Governance. Its legal mandate includes imposing administrative fines and penalties for tax violations, and its decisions can be appealed before the Administrative courts (Greece). The framework is designed to align with European Union directives on administrative cooperation in taxation, known as DAC6.

Key initiatives and reforms

A major initiative was the nationwide rollout of the myDATA platform, integrating transaction reporting for businesses with the TAXISnet portal for citizens. The authority has implemented a structured program for auditing high-wealth individuals and multinational corporations, often using data from the European Central Bank and international agreements like the Common Reporting Standard. It launched extensive campaigns to reduce the shadow economy in sectors such as tourism and real estate. Recent technological reforms include employing data mining tools and risk analysis systems to better target audit cases, initiatives supported by funding from the Recovery and Resilience Facility.

Relationship with other government bodies

While independent, it cooperates closely with the Ministry of Finance on policy design and reports annually to the Hellenic Parliament. For criminal investigations, it works jointly with the Hellenic Police, the Financial Intelligence Unit (Greece), and the Supreme Court prosecutors. At the international level, it actively participates in the Eurofisc network and exchanges information with other tax administrations under agreements facilitated by the Organisation for Economic Co-operation and Development. Its operations are also scrutinized by independent oversight bodies, including the Hellenic Court of Audit and the European Court of Auditors.

Category:Government agencies of Greece Category:Taxation in Greece