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 as applicable to 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)

As a taxi business operator subject to mandatory billing measures, you are required to use a second-generation certified SRS as of January 1, 2026.

If you are still using a first-generation certified SRS, meaning an SRS that was certified before January 1, 2023, contact your SRS developer now about updating your SRS. By correcting your situation, you will continue to meet your mandatory billing obligations.