Some aspects of Compliance of Fiscal Rules in The Restaurant Business

Authors:

Pages: 257-262

Abstract:

The report focuses on the specifics and possible problems associated with obtaining and reporting tips in the restaurant business from a financial point of view. The publication discusses the essence of the term “tip”, as well as the main points in receiving it in the restaurant service, both in Bulgaria and in some countries abroad. The current situation on the topic in Bulgaria is analyzed, as the focus is on the problems arising from establishing the difference between cash and reported cash because of a tip left. In view of this, the publication presents possible options for legalization of the non-fixed remuneration for services provided in the restaurant business, in accordance with the fiscal rules in the country.

Keywords:

tips; restaurant business; fiscal rules; financial reporting; cash turnover.

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