Operational Plan, Taxes start informing about bars-restaurants, beaches and rental cars

The Tax Administration has begun implementing the Operational Plan in the tourism sector with a focus on informing and raising awareness of taxpayers in several sectors, such as accommodation structures; bars and restaurants; agritourism; beach services; car and facility rental, etc.

According to Taxes, the goal of this plan is to inform and raise awareness among taxpayers about the correct and timely declaration of tax obligations.

"The Tax Administration has integrated data from self-declarations, fiscalized invoices, supplies, state institutions and international platforms such as: Booking, Airbnb, Google, etc.

"We invite every entity to respect tax legislation in fulfilling its obligations regularly, to avoid unnecessary verifications and penalties, and to contribute to the formalization of the sector and the economy," the announcement states.

Through the implementation of the 2025 tourism plan, the aim is to increase the turnover of declared turnover, declared employees with salaries and real job positions, according to the Tax Department. It is also aimed at increasing the voluntary fulfillment of tax obligations and the formalization of the tourism sector through registered businesses.

Taxpayer communication plan

The document "Sectoral Plan for Tourism 2025" published by the General Directorate of Taxes states that the Tax Administration will undertake a series of communication and advisory actions, starting from personalized notifications, individual advice, etc.

-Notification of taxpayers will be done in a structured and personalized manner, including: General information on the purpose, objectives and measures to be taken within the framework of the Tourism Plan.

-Individual advice on the correct fulfillment of tax obligations in accordance with applicable legislation.

- Raising taxpayer awareness of the implementation of invoicing rules in accommodation structures, such as: – Using the name “Room” in the description of the item in invoices for accommodation services. – Accurate specification of the duration of stay (number of days/nights) in each invoice, avoiding general descriptions. – Clear separation of the price of the accommodation service from other services (restaurant, umbrellas, sun loungers, swimming pool), except in cases of integrated packages (combined services). – Issuing an invoice for each sun lounger/umbrella by entities operating in beach resorts. – Correct application of the reduced VAT rate (6%) only for the supply of accommodation services, according to legal provisions.

The means and channels of communication with taxpayers will include:

-Publications on the official website of the Tax Administration.

-Sending notifications (POP-UP) through the e-Filing platform, to individual taxpayer accounts: – Informing taxpayers by sending 2 POP-UP messages: on the legal changes provided for in the Council of Ministers No. 160, dated 12.03.2025, for determining the period and minimum level of capacity for the use of accommodation structures. – Raising awareness among entities that carry out accommodation activities about the obligation to declare capacity and level of utilization for the year 2025, within 30 days from the date of publication of the Council of Ministers in the Official Gazette.

-Using institutional social networks (Facebook, Instagram) for broad information and interaction with the public.

-Sending notifications via email.

-Activation of Call and Assistance Centers to provide real-time information and support.

-Mail communications in the form of personalized notifications for taxpayers included in the target population of the plan./ Monitor