According to the new Tax Code amendments, if a taxpayer does not have an adjusted tax invoice, invoice, adjusted invoice, then the income tax is calculated at the rate of 20 per cent instead of the previous 11 per cent.

The prescribed exemption refers to cases where there are other documents which are not considered as a settlement document, in the manner prescribed by law, and where there are mentioned the TIN number of the physical person /if there is such/, taxpayer registration number of the supplier, worker and / or service provider name, surname, place of residence, passport (or other identification document) and / or number.