The General Directorate of Taxes has begun the plan of measures for the correct implementation of the tax legislation from the taxpayers that operate in the touristic areas throughout the country.
The well progress of this season is at the interest of the whole economy, tourists flows as well as businesses that operate in the touristic areas. The Tax Administration would like to make an appeal to all businesses and tour operators to accurately implement the tax legislation and the obligations deriving from the latter.
We would like to inform you that the Tax Administration structures will inspect and verify all taxpayers, during the whole season, in relation to the following:
- The compliance with the obligation to be registered as a business in the NBC and Tax Administration. Failure to comply with this obligation shall be sanctioned with blocking of goods and obligation to immediately register in VAT.
- The compliance with the obligation to document the goods at stock or in transport. In case when the taxpayer, not registered in VAT, is found with undocumented goods, apart from the respective penalty equal to the tax liability of undocumented goods, the tax liability shall also be changed, by transferring him to a taxpayer with VAT tax liability. In case when the taxpayer is registered in VAT, the respective penalty shall be imposed, equal to the tax liability of undocumented goods.
- The compliance with the obligation to issue a tax coupon or tax invoice for every transaction that the taxpayer performs with his clients. As per the law on tax procedures, when during a verification on-site it is observed that a taxpayer does not issue a tax coupon for the first time, apart from the imposition of the fine amounting at ALL 50,000 (fifty thousand), for those taxpayers registered for VAT, a tax evaluation is conducted by the office for the last three months, by using the alternative methods. Upon first observation, in case the taxpayer does not continue to issue a tax coupon to document the turnover performed from goods or services, apart from the application of the penalty of ALL 50,000 (fifty thousand), the activity shall also be blocked at the place where the violation has been observed for 30 calendar days. Every recurrent observation related to the failure to issue a tax coupon, after the two abovementioned observations, apart from the application of penalty shall also be considered a tax evasion as per Article 116(2) of the law on tax procedures. Moreover, the name of the taxpayer, NUIS and name of the business representatives shall be published on the official website of the General Directorate of Taxes.
- The compliance with the obligation to register all employees engaged in the business, whether full time or part time. If the verification and inspection show that the taxpayer has not declared every employee, apart from the obligation to pay the amount of the tax liabilities and contributions of social securities and health care insurances, the taxpayer shall also be penalized: if he is a large business taxpayer, a fine amounting at ALL 200,000 (two hundred thousand) shall be imposed and if he is a small business taxpayer, a fine amounting at ALL 50,000 (fifty thousand) shall be imposed.
- The compliance with the obligation to display the prices for sale of goods and services provided. Failure to display the prices of sale of goods and services shall be punished with a fine amounting at ALL 100,000 (one hundred thousand) for large business taxpayers and ALL 50,000 (fifty thousand) for small business taxpayers.
The Tax Administration, including all its structures, is committed to be at any time present in the territory, to closely inspect and verify the situation in all the touristic areas of the country.