- In July 2020, the General Directorate of Taxation began implementing the “Plan of Measures for the 2020 Tourism Season,” an information and control campaign in tourist areas, underscored by the context of the pandemic.
- This specific 2020 campaign has ended, but DPT continues to focus each summer on tourism businesses (bars, restaurants, hotels) for the same basic obligations.
- The five regulated obligations then remain fully in effect today: registration with the QKB, documentation of goods, issuance of a receipt or tax invoice, registration of employees, and display of prices.
- For the complete accounting of a bar or restaurant, and for the audit and appeal procedure, we have a separate guide.
In July 2020, the General Directorate of Taxes launched the implementation of the “Action Plan for the 2020 Tourism Season,” an information, awareness, and control campaign for taxpayers operating in tourist areas, such as bars, restaurants, and hotels. The unusual situation that year, due to Covid-19, made the focus on the smooth running of the season even more pronounced.
From our daily work, we see that many tourism businesses link this type of audit only to the “pandemic season,” while the audit framework and the obligations verified at that time are precisely what the tax administration checks every summer season, regardless of the campaign's name.
Read also: Restaurant and bar accounting, our complete guide to the daily obligations of this sector.
What was the plan for the measures for the 2020 tourist season?
The context of the pandemic and the focus on tourist areas
The Taxpayers' Service structure in each Regional Tax Directorate conducted informational visits to business premises to inform tourism businesses about their legal obligations and to gather information on registration, the fiscal device, and the employees engaged. Then inspections and verifications were carried out throughout the season.
What was being verified during on-site inspections?
The inspections focused on five obligations: registration with the QKB and the tax administration, documentation of goods in stock or in transit, issuance of a receipt or tax invoice for each transaction, registration of all employees working full-time or part-time, and display of sales prices.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
The five basic obligations remain in effect every season.
Regardless of whether the tax administration calls its annual campaign a “plan of measures” or not, tourism businesses are regularly inspected specifically for these five obligations. Keeping them in order throughout the season, not just before an inspection, remains the surest way to avoid fines.
How we handle this with our clients
Before the start of the tourist season, we remind our clients in the sector to review the five basic obligations with us so that they are ready for any visit or inspection by the tax authorities.
Frequently asked questions
Does the DPT continue to inspect tourism businesses every summer?
Yes, inspections and informational visits to tourist areas are a regular seasonal practice, not a feature of 2020.
What do I risk if I don't fulfill these obligations?
Administrative fines, which vary depending on the violation. You can find the inspection procedure and how to appeal at Our fines and penalties page.
Where can I find a complete guide to the restaurant and bar?
To Restaurant and bar accounting, our complete guide to this sector.
