According to the law:

• For certain categories of enterprises and self-employed professionals, if more than 10 sales documents are not issued or incorrectly executed during the same on-site tax audit, or if the cost of goods or services for which not a single sales document has been issued or has been issued inaccurately, exceeds 500 euros, instead of suspending the activities of the office or professional institution, a special monetary fine is imposed in the amount of 1000 to 2500 euros.

• If, within the same or the following tax year from the date of discovery of the above violations, it is again found that the non-issuance or false issuance of at least three sales documents, regardless of their value, in the same or another business of establishing the debtor, a special monetary penalty is imposed in the amount of 2,501 to 5,000 euros.

• A special monetary penalty of EUR 5,000 is imposed for each subsequent discovery within two years of their discovery in any professional institution of the debtor.

Categories of debtors, in respect of which, instead of suspending the activities of economic facilities, fines (special financial penalties) will be imposed:

• Doctors and dentists of all specialties and companies providing medical and dental services.
• Physiotherapists and paramedics, as well as companies providing such services.
• clinics or clinics.
• Nursing home.
• Other housing for people in need of hospital or other care or social assistance.
• Educational institutions, schools, tutoring centers, free educational workshops, kindergartens and any other activities of a didactic or professional nature.
• Hotels, guest houses, furnished rooms – apartments – residences.
• Organized tourist camps (campings).
• Lawyers and law firms.
• Accountants, tax professionals and companies that provide such services.
• Rental of cars, motorcycles, mopeds, boats and planes.
• Funeral services.
• Tourist bus companies.
• Non-payments to mortgagees, notaries and notary offices.
• Pharmacies, regardless of legal form, located in municipalities or in municipalities or in municipalities of municipalities, with a population of up to 5,000 inhabitants.