Notaries, doctors, clinics, physiotherapists, car rental companies, and ten other categories of professional sectors are on the radar of the of the tax control mechanism regarding the receipts they cut off their clients.

These are professionals who, due to the nature of their activity, are spared the 48-hour lockout if they are found during tax audits not to have issued more than 10 receipts or not to have issued documents whose value exceeds 500 euros. However, they find themselves face to face with heavy "bells and whistles" ranging from €1,000 up to €5,000.

The fines

The list of professionals who "collect" fines instead of suspension of operation in case they do not issue receipts, include, among others, doctors, dentists, clinics and clinics, lawyers, hotels, accountants, language schools, funeral parlours, tourist bus operators, mortgage offices, notary offices, pharmacies.

particularly:

- In certain categories of businesses and freelancers, if the same on-site tax audit reveals the non-issuance or incorrect issuance of more than 10 sales documents, or if the value of goods or services for which no sales document was issued or was issued incorrectly exceeds 500 euros, a special financial penalty of 1,000 to 2,500 euros is imposed instead of the suspension of the office or business establishment.

- If, within the same or the following tax year after the detection of the above offences, it is again established that at least three sales documents, regardless of their value, are not issued or are incorrectly issued at the same or another business establishment of the liable person, a special financial penalty of 2,501 to 5,000 euros is imposed.

- Any subsequent finding within two years of their discovery in any of the liable person's business premises shall be subject to a specific financial penalty of EUR 5,000.

These fines are imposed instead of the 48-hour suspension of the operation of business premises, which is foreseen to be imposed in all other cases of businesses and self-employed persons found to be committing offences of failure to issue receipts and other documents.

The professions

The categories of professionals who are not subject to "padlocks" but to fines (special financial penalties) of 1,000 to 5,000 euros are as follows:

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

2. Physiotherapists and paramedical professionals 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. Training schools, schools, schools, tutorials, liberal studies workshops, nursery schools and all other activities of a teaching or vocational training nature.

7. Hotels, hostels, furnished rooms - apartments - houses.

8. Organised tourist camps (camping).

9. Lawyers and law firms.

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

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

12. Funeral homes.

13. Coach operators.

14. Unpaid land registrars, notaries and notary companies.

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