As part of its ongoing strategy to combat tax evasion, the Financial Administration has launched the preventive control action titled "Hot Summer 5" during the summer of 2026. This initiative focuses on monitoring and verifying the proper collection and reporting of value‑added tax (VAT) on sales of goods and services that experience heightened activity during the summer months. The programme targets sectors that traditionally see a surge in transactions, such as hospitality, tourism, retail, and seasonal services. By increasing the scrutiny of VAT declarations and conducting random audits, the Administration aims to detect irregularities, prevent underreporting, and ensure that businesses meet their fiscal obligations throughout this peak period. The action also incorporates cooperation with other state authorities to cross‑reference transaction data and identify patterns of non‑compliance. Success of "Hot Summer 5" is expected to reinforce public confidence in the tax system, improve revenue collection, and deter practices that undermine fair competition. The Administration emphasizes that businesses should ensure accurate record‑keeping and timely filing to avoid potential penalties during the control period.