These are the 15 categories of professional sectors that face fines of between 1,000 and 5,000 euros, if they are found during tax audits not to have issued more than 10 receipts or not to have issued documents the value of which exceeds 500 euros. The list of professionals to which a fine will be imposed  in case of non-issuance of receipts includes, among others, doctors, dentists, clinics and treatment centres, lawyers, hotels, accountants, language schools, funeral homes, tourist bus operators, mortgage offices, notary offices and pharmacies.

In case of non-issuance or inaccurate issuance of more than 10 receipts for retail sales or other payment documents or in case of concealment of taxable amounts in excess of 500 euros, fines of 1,000 to 2,500 euros will be imposed. In case of a new audit on the same traders and self-employed persons, the fines will be increased to 2,500-5,000 euros. These fines will be imposed instead of the 48-hour suspension of the business premises operation, which is foreseen to be imposed in all other cases of businesses and self-employed persons who do not issue receipts or any other payment document.

The list of professionals

The categories of liable persons to whom fines (special monetary penalties) of 1,000 to 5,000 euros will be imposed and the operation of their professional establishments will not be suspended are as follows:

1. Doctors and dentists of all specialities and companies providing medical and dental services.

2. Physiotherapists and paramedical practitioners and companies providing such services.

3. Clinics or treatment centres.

4. Nursing homes.

5. Other accommodation for persons in need of hospital or other care or social care.

6. Educational establishments, schools, language schools, nurseries, nurseries and all other activities of a didactic or vocational nature.

7. Hotels, guest houses, furnished rooms – apartments – residences.

8. Organised tourist camps (camping).

9. Lawyers and law firms.

10. Accountants, tax advisers and firms providing such services.

11. Car, motorcycle, motorbike, moped, boat and aircraft rental businesses.

12. Funeral homes.

13. Tour bus operators.

14. Unpaid registrars, notaries and notary companies.

15. Pharmacies of any legal form located in municipalities or communities or municipal units with a population of up to 5,000 inhabitants.

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