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The Tax Administration is still going on with inspections at every entity that exercises a commercial activity related to the implementation of the law and ensuring the conditions for fair competition in the fight against evasion and informality.
The Task Force Implementation Structures under the Tax Investigation Directorate are conducting on-site inspections pursuant to the anti-informality plan.
Recurrent issues have been observed during the inspection related to the failure to issues a tax coupon, non-operational fiscal equipment, non-fiscal equipment, undeclared employees or unregistered entities.
The Tax Administration would like to remind to all taxpayers once more that:
Failure to issue a coupon for the first time is followed by a fine amounting to ALL 50,000 (fifty thousand) and, apart from such measure, a tax assessment shall be conducted for the last three months for those taxpayers that are VAT registered.
Failure to issue a coupon for the second time is accompanied with a fine amounting to ALL 50,000 (fifty thousand) and also the activity shall be blocked on the site where the violation has been observed for 30 calendar days.
Failure to issue a coupon for the third time is accompanied with a fine amounting to ALL 50,000 (fifty thousand) and shall be considered a tax evasion also leading to a criminal proceeding for the entity.
Moreover, the name of the taxpayer, NUIS and name of the business representative shall be published on the official website of the General Directorate of Taxes.
The Tax Administration would like to make an appeal to all commercial entities to abide by the law and issue the tax coupon on every sale/transaction performed!