Business owners of fifteen professional categories, in case of violation of tax laws, Instead of closure, they face large fines.
Among the professionals exempt from “locking up a business or office” are doctors, lawyers, funeral home workers and nursing home workers. Sectors that are exempt from business sealing:
- Clinics
- Nursing home
- Boarding houses for people in need of inpatient or social care
- Doctors and dentists
- Physiotherapists and other paramedical professions
- Notaries
- Educational institutions, schools, tutoring centers, training workshops, kindergartens
- Funeral homes
- Hotels, hostels, room rentals – apartments
- Car, motorcycle, boat and airplane rental businesses
- Tourist buses
- Camping
- Pharmacies
- Lawyers
- Accountants and tax experts.
Fines range from 1,000 to 2,500 euros in case of non-issuance or inaccurate issuance of more than 10 receipts or concealment of tax documents worth more than 500 euros, regardless of their number. In addition, fines of 1,000–25,000 euros are imposed if more than 10 receipts are not submitted to the AADE information system, or regardless of the number of receipts, if the value of the receipt exceeds 500 euros. In case of repetition, the fines become more severe and range from 2,500 to 5,000 euros.
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