A Marsascala bar owner has been fined €3,000 for having failed to produce a VAT receipt for the sale of a €2 beverage.

Adrian Demanuele was found guilty by a court on Tuesday after VAT inspectors visited Cesca Club in Triq il-Gardiel, Marsascala, and noticed that a customer was not given a receipt for a drink he had purchased.

It was roughly 11pm on Christmas Eve of 2022.  

They then spoke to Demanuele, the bar owner, who told them that the bar was only open one day a week and that every time he opened it, he punched in a €515 sale right at the start of business, to cover VAT for that day’s sales. After closing, he then reconciled the day’s sales with the receipt.

He said he did this because his employees did not know how to properly operate a cash register, the inspector testified.

When testifying, Demanuele said he was running an open bar that night with the help of an organiser. Inspectors told the court that was not the case as they saw a patron pay for a €2 drink in cash.

The court said it did not believe the man’s testimony that he was running an open bar that night, and noted that he did not present any evidence to substantiate that claim.

There was nothing to indicate that the establishment was running an open bar and the owner had confirmed that patrons were not given an event ticket.

It therefore found the man guilty of tax evasion and fined him €3,000.

The court was presided by Magistrate Yana Micallef Stafrace.