Simpler tip management rules

Károly Zerényi
member of the board of representatives
MVI

NAV told that as of 1 January 2021 the management of tips qualifies as a special operating characteristic in the cases when the money in the cash storage units plus the sales invoiced by the cash register add up to a different sum than they should during the place’s opening hours. The new rules also make it possible that if tips as special operating characteristics generate a difference in the sums mentioned above, the bar or restaurant is only obliged to restore the balance of sales and the money accepted by the place at the end of the day, at the time of the cash register closure.

Thanks to the new rules, the operators of cash registers have the opportunity to delay the issuing of tip payment receipts throughout the day until the time of cash register closure. When performing cash register related inspections, NAV can examine whether the sum of money in the till matches with the balance of the receipts issued. //