The General Directorate of Taxes has begun implementing the plan of measures for the 2020 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.
This year's unusual situation, due to COVID-19, makes the proper conduct of this season even more important, as it is in the interest of the entire economy, as well as the businesses operating in tourist areas.
The Tax Administration calls on all taxpayers operating in the tourism sector to properly comply with tax legislation and fulfill their tax obligations.
The Service structures for taxpayers in each DRT will conduct visits to the locations where the entities carry out their activities, with the aim of informing them about tax legislation, advising on increasing the level of voluntary compliance, and obtaining real-time information regarding the provision of general data to entities operating in the hotel and tourism sector, which relate to: registration of entities, installation of fiscal equipment, the number of employees covered by the social security contributions scheme, health insurance, etc.
Subsequently, on-site verifications and inspections will be carried out throughout the season regarding:
- Compliance with the obligation to register with the QKB and with 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 to display the 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.
For the General Directorate of Taxes, the primary goal is the enforcement of the law, ensuring that the system is fair and equitable for everyone. That is why our strategy places emphasis on enhancing the quality of services for taxpayers.
The General Directorate of Taxation is convinced that the most effective way to achieve this is through building relationships of mutual trust and respect.
Source: General Directorate of Taxes.