It is forbidden for the economic operators to condition, in any form, the delivery of such goods, or the provision of services for the offering of tips. The tip must be justified through written data in the documents delivered by the electric fiscal cashing devices, being registered on a separate tax receipt.
The economic operators establish through an interior order regulation if the earnings originating from tips remain at their disposition, or if they shall constitute a source of other incomes distributed to the employees. If the tip is distributed to the employees, it cannot be assimilated to a delivery of goods or to a service performance.
In the situation of the enterprises where there are money amounts which are not taxed, the Ordinance establishes sanctions taking into account the value that cannot be justified.
The entire value surpassing the one registered at the beginning of the working program does not represent a justifiable amount in accordance with the Personal Cash Register.