The Ministry of Finance is examining the suspension of evidence and electronic receipts due to a pandemic. For the electronic receipts there will be a regulation while for the presumptions according to a statement of the Minister of Finance "everything is evaluated, we will see the situation again next month in the quarter, in the semester and so on". The government is considering different scenarios for both cases:

Electronic receipts: According to the legislation, taxpayers in 2020 should cover 30% of their income with electronic receipts. However, in the midst of a pandemic, the Economic Staff is examining:

- Reduction of the limit of 30% of the requested electronic receipts to 20 or 10% if it is proved that the taxpayers reduced their transactions in 2020 due to pandemic and quarantine or due to the reduction of their income. In this case, the tax penalty of 22% is maintained in the difference between the requested receipts and those collected.

- The 22% tax penalty should not apply to the difference between the receipts that have been collected and those that will be missing.

- To increase the number of taxpayers who are excluded from the measure of e-receipts.

2. Living presumptions: The issue of exemption from living presumptions for taxpayers who have been hit by the pandemic crisis will be considered. The temporary deactivation of the presumptions for houses and cars, in all probability, is considered to be targeted and to concern employees who were suspended for a long time in 2020 and received the special purpose compensation, professionals who had and have an overwhelming reduction of as well as sole proprietorships closed by state order. An arrangement to suspend the presumptions, according to Finance Ministry officials, is considered necessary as there is a risk that hundreds of thousands of taxpayers who suffered huge cuts in their income in 2020 due to the pandemic will not be able to cover the presumptions and be asked to pay exorbitant taxes. fictitious incomes. Also, the scenario to completely deactivate the presumptions in 2020 for all taxpayers is being considered.