Specific rules for sensitive industries were made because in certain industries illegal work and VAT frauds are more likely than in other. The tax offices and the Public Social Security Authorities set higher demands in these cases like:
- Reporting employees before work begins
- Exact documentation of working hours
- VAT needs to be withheld and paid directly to the tax office
If you fail to meet these requirements this could be considered as an offense. Examples of sensitive industries are:
- Construction
- Cleaning business
- Restaurant and hotel trade
Therefore, in these industries it is even more important to arrange individualized consulting before starting.
Please contact me if I may give you further explanations.