Article 18, paragraph 1, of Decree-Law No. 36/2022 provided, as of last 30 June, for the application of sanctions against traders, self-employed workers, and companies that refuse to accept electronic payments, introduced by Decree-Law No. 179/2012, as amended, for the payment of goods, services, and professional services.
Until today, there was no sanction for non-compliance with this obligation.
Instead, the new provision introduced a penalty equal to the sum between:
- the fixed amount of EUR 30.00;
- 4% of the value of the rejected transaction.
The obligation to accept electronic payments concerns:
- all traders;
- all providers of business and craft services (public establishments, body shops, barbers, beauty salons, service companies, etc.);
- all entities providing professional services.
This penalty is imposed irrespective of the amount of the refused transaction, even if it is insignificant.
This is not a tax sanction, but a sanction governed by Law No. 689/81; the so-called ''tax penalty'' is not applicable to it.oblation"provided for by Article 16 of Law No. 689/81, i.e. the payment of a sum equal to one third of the maximum penalty applicable for the infringement committed or, if more favourable and if the minimum penalty is established, equal to double the relevant amount, in addition to the costs of the proceedings, within the term of sixty days from the immediate notification or, if this has not been made, from the notification of the details of the infringement.
The ascertainment of the breach is the responsibility of the Judicial Police officers/agents and of the other bodies provided for in Article 13(1) of Law no. 689/81; the management of the sanctioning procedure is assigned to the territorially competent Prefect.