- Obligors
- All natural and legal persons who have transactions with individuals (retail)
- Their NACE code is included in the list that follows.
Note
The conditions must apply cumulatively.
Therefore, all businesses that conduct transactions exclusively with other businesses are excluded, even if their NACE code is on the list.
- Fine
Anyone who violates the obligation to acquire a POS terminal and accept IRIS payments is subject to a fine of 1,500 euros.
- Customer Information
Payment beneficiaries, who are required to accept payment cards and payments through instant payment services, must inform consumers about the acceptance of cards and payment methods of the payment card system in a clear manner that is not subject to misinterpretation. They must display this information clearly in addition to the store entrance and the cash register and on the website through which they accept payments.
IRIS Activation Information by Bank (related links)
NACE CODE LIST
The determination of obligors in the joint ministerial decision is based on NACE codes and is not related to the main activity of the business declared to the tax authorities. The four-digit NACE code includes all its analysis into subcategories. For example, the NACE code 33.12 "Repair of machinery" includes all payment beneficiaries that extend to its subcategories.
The total NACE codes mentioned in the joint ministerial decision are:
| NACE Code | Activity Description |
| 18.12 | Other printing activities |
| 18.13 | Pre-printing and pre-registration services |
| 18.14 | Bookbinding and related activities |
| 18.2 | Reproduction of recorded media |
| 25.61 | Processing and coating of metals |
| 25.62 | Metalworking |
| 33.11 | Repair of metal products |
| 33.12 | Repair of machinery |
| 33.13 | Repair of electronic and optical equipment |
| 33.14 | Repair of electrical equipment |
| 33.15 | Repair and maintenance of ships and boats |
| 33.19 | Repair of other equipment |
| 33.2 | Installation of industrial machinery and equipment |
| 35.11 | Electricity generation |
| 35.12 | Electricity transmission |
| 35.13 | Electricity distribution |
| 35.14 | Electricity trading |
| 35.21 | Natural gas production |
| 35.22 | Distribution of gaseous fuels through pipelines |
| 35.23 | Trading of gaseous fuels through pipelines |
| 35.3 | Steam and air conditioning supply |
| 36 | Collection, treatment, and supply of water |
| 37 | Wastewater treatment |
| 38.11 | Collection of non-hazardous waste |
| 38.12 | Collection of hazardous waste |
| 38.31 | Dismantling of old items |
| 39 | Sanitation activities and other waste management services |
| 41.1 | Development of building projects |
| 41.2 | Construction of buildings for residential and non-residential purposes |
| 43.21 | Electrical installations |
| 43.22 | Heating and cooling plumbing and air conditioning installations |
| 43.29 | Other construction installations |
| 43.31 | Plastering |
| 43.32 | Carpentry |
| 43.33 | Floor and wall covering |
| 43.34 | Painting and glazing |
| 43.39 | Other finishing and completion construction activities |
| 43.91 | Roof construction activities |
| 43.99 | Other specialized construction activities not elsewhere classified |
| 45.11 | Sale of cars and light motor vehicles |
| 45.19 | Sale of other motor vehicles |
| 45.2 | Maintenance and repair of motor vehicles |
| 45.32 | Retail trade of parts and accessories for motor vehicles in specialized stores |
| 45.4 | Sale, maintenance, and repair of motorcycles and their parts and accessories |
| 47.11 | Retail trade in non-specialized stores selling mainly food, beverages, or tobacco |
| 47.19 | Other retail trade in non-specialized stores |
| 47.21 | Retail trade of fruits and vegetables in specialized stores |
| 47.22 | Retail trade of meat and meat products in specialized stores |
| 47.23 | Retail trade of fish, crustaceans, and mollusks in specialized stores |
| 47.24 | Retail trade of bread, pastry, and other bakery and confectionery products in specialized stores |
| 47.25 | Retail trade of beverages in specialized stores |
| 47.26 | Retail trade of tobacco products in specialized stores |
| 47.29 | Retail trade of other food products in specialized stores |
| 47.3 | Retail trade of motor fuels in specialized stores |
| 47.41 | Retail trade of computers, computer peripherals, and software in specialized stores |
| 47.42 | Retail trade of telecommunications equipment in specialized stores |
| 47.43 | Retail trade of audio and video equipment in specialized stores |
| 47.51 | Retail trade of textile products in specialized stores |
| 47.52 | Retail trade of hardware, paints, and glass in specialized stores |
| 47.53 | Retail trade of carpets, rugs, and floor and wall coverings in specialized stores |
| 47.54 | Retail trade of electrical household appliances in specialized stores |
| 47.59 | Retail trade of furniture, lighting, and other household goods in specialized stores |
| 47.61 | Retail trade of books in specialized stores |
