We can think about the first wave of ERS whatever we like, but one thing is absolutely clear: the final wave - especially craftsmen - will bring nothing into government coffers. The customer also benefits from craftsmen not reporting their income, since they pay less for the relevant service Checking traders such as electricians or floorers is virtually impossible. From the last waves of we cannot expect a single crown more. The first wave of ERS started in December of last year. It affected hotels and restaurants. Two months ago the changes incorporated traders. The next wave is due to in March next year.