During the last few days, the Virovitica media reported that tax inspectors issued a five-day injunction against a local bar to the amount of 10,000.00 kuna (1,350.00 €), due to a 50 kuna ( 6,7€ ) cash surplus in the register. This piece of news got bar owners thinking, but also resulted in their critiques aimed at the Tax Administration.
It is a common practice in Croatia, and almost everywhere else in the world, to leave a tip to your waiter. The inspectors who were doing an unannounced inspection can interpret the tip as a cash register surplus due to sales done without having issued a receipt. General practice is for the waiter to make a final account at the end of his shift and leave a settled cash register, taking the remaining tip money. The Tax Administration inspectors who determined a surplus issued a large fine to the bar owner and temporarily closed down his establishment.
The Fiscalization Act did not solve the tip problem - tips are not disallowed, but the law didn't take them into consideration. This could pose a problem for many establishment owners, and thus their employees as well. If a guest leaves a tip, the waiter should put it in his pocket instead of the cash register.
The Tax Administration should issue a recommendation regulating tipping in bars and restaurants, leftover change in shops and similar establishments (as of 1 April 2013), and all other fiscalization subjects (as of 1 July 2013), or specifically forbid leaving tips alltogether.
Regarding the question about closing down the bar due to a surplus of 50 kunas in the cash register, i.e. if the issue of tips is going to be regulated, the Tax Administration officials answered that it is difficult to believe that the total amount of tips is over 20 per cent of total turnover, which is a number often found during inspections which have compared issued receipts and amounts of cash present in the register.