Read this section if you operate a taxi business or are employed as a driver by a taxi business operator.

You'll see information about:

• obligations you must meet to comply with tax measures in the remunerated passenger transportation sector;
• specifics on entering the prescribed information and providing a bill for your sector of activity;
• the exemptions granted for certain taxi business operators.

Who the mandatory billing measures cover

If you operate a taxi business, the mandatory billing measures apply to you.

To find out if the mandatory billing measures apply to you, see IN-575.A-V, Determining Whether Mandatory Billing Measures Apply to You, or Contact us.

Second-Generation Certified Sales Recording Systems (SRSs)

Due to legislative and regulatory amendments respecting the use of SRSs in the remunerated passenger transportation sector, you will have to use a second-generation certified SRS as of January 1, 2026, to meet your mandatory billing obligations.

Please contact your SRS developer now about updating your SRS so you can continue meeting your mandatory billing obligations.