The rules for closing shops are getting stricter: it can already affect the New Year rush

When will the lock come?

Business closure is one of the most spectacular and feared elements of the tax sanctions system. Business may be closed if the taxpayer has not declared any of his employees, distributes goods of uncertified origin, fails to comply with his obligation to provide invoices and receipts, or has violated his obligations related to the mandatory use and operation of the cash register.

The suspension of sales for weeks or even a few months in itself has a sensitive effect on any business. However, the main risk of closing a business is its spectacular manifestation: the tax authority’s lock – the sealed entrance – is a measure that, in addition to loss of income, can lead to a serious loss of confidence and thus a permanent decrease in demand. In addition, the closing of a business also entails a risky tax classification, due to which the company has to reckon with an additional disadvantage among its business partners as well.