Findings at a glance
- Completeness of the data basis
- Business-specific benchmark
- Official benchmark tables
3× exceeded
Completeness of the data basisexceeded
Where taxpayers fail to produce their books and records, the authority may determine taxable income using indirect methods.
CitationKodikas Forologikis Diadikasias (N. 4174/2013)
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Further information — 2 axes
Business-specific benchmarkexceeded
The catalogue of methods includes the mark-up method and the unit-and-volume method — procedures built on sector figures.
CitationN. 4174/2013 · έμμεσες τεχνικές ελέγχου
What we provideThe calculation rests on the recipes and quantities of the audited business, not on an industry average.
Official benchmark tablesexceeded
Greece maintains a named catalogue of indirect audit techniques: mark-up, net worth, source and application of funds, unit and volume, bank deposits and cash expenditure.
CitationN. 4174/2013 · έμμεσες τεχνικές ελέγχου
What we provideThe actual mark-up of the business is determined and set against the official figure — with a reasoned classification.