The Tax Administration, through its regular supervisory activities, continues to monitor the issuance and fiscalization of cash receipts. These controls include verification of mandatory receipt elements (such as ZKI and JIR codes) as well as inspection of software solutions used to implement fiscalization.
During several tax procedures, authorities identified cases where businesses used software intentionally designed to bypass fiscalization of cash receipts at the point of sale. Under the Criminal Code, such actions may constitute criminal offences, including computer fraud, tax evasion, and assisting in tax evasion.
In such cases, both the software provider and the taxpayer may shift from misdemeanour liability to criminal liability, resulting in significantly harsher legal consequences.
The Tax Administration emphasizes that these unlawful practices represent a serious breach of fiscal regulations and may lead to severe penalties. Businesses are therefore strongly advised to use only legally compliant software solutions, as “without a receipt, it doesn’t count.”
