Note, September 2026. This notice pertains to the plan of measures for the 2021 tourist season, a campaign by the tax administration that has ended. It does not describe rules in effect today. It covers the daily obligations of a bar or restaurant, from VAT rates to seasonal staff. Our guide to restaurant and bar accounting, while explaining how a tax audit is conducted and how to appeal it. the page for checks and fines. The content below is retained for reference.
The General Directorate of Taxes has launched the implementation of the plan of measures for the 2021 Tourist Season. This plan aims to inform, raise awareness, and sensitize taxpayers operating in tourist areas throughout the country, in the tourism sector (bars, restaurants, hotels, etc.). for the correct application of tax legislation, as well as increasing the level of self-declaration and payment of tax obligations.
Anticipating a tourist season free from the pandemic situation, the Tax Administration calls on all taxpayers operating in the tourism sector to correctly apply the tax legislation and to fulfill their tax obligations.
Many of the entities in this sector have benefited from the tax relief measures included in the government's program, and in such a situation, they must be conscientious in strictly complying with tax legislation. The Tax Administration has a fair and impartial stance and, in order to build the proper bridges of cooperation, invites you to self-declare accurately. Informative meetings will be held at each Regional Directorate in this regard. Subsequently, on-site verifications and monitoring will be carried out throughout the season regarding:
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Compliance with the obligation to register with the QKB and the Tax Administration. Compliance with the obligation to document goods in stock or in transit. Compliance with the obligation to issue a tax receipt or tax invoice for every transaction the taxpayer carries out with his clients. Compliance with the obligation to register all employees engaged in the business on a full-time or part-time basis. Compliance with the obligation not to issue invoices using non-fiscal printers. Compliance with the obligation to register for VAT tax liability if the criteria are met. Compliance with the obligation to display the sale prices of goods or services offered.The Tax Administration, with all its structures, is committed to being present in the territory at all times to closely monitor and verify the situation in all of the country's tourist areas. The General Directorate of Taxes urges you and all citizens to be conscientious in complying with the legal and moral obligation to obtain the tax receipt or invoice for every product or service received. Please report any violations you observe to the Tax Administration at the toll-free number 08001414 in the application Stop Informality and with photos or videos to 0697073733. We guarantee full anonymity.
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