Currently, taxpayers have the option to indicate the service charge in different ways:
– as a separate line item "service";
– or by including it in the markup on dishes or services, which is also considered part of the service.
For example, in one cafe, the cost of a dish may be 500 soms, with an additional 10 percent for service, totaling 550 soms. In this case, the control receipt includes two lines: the price of the dish and a separate line with the service amount, which is transmitted to the FPO system as a separate item.
In another establishment, the same dish may cost 550 soms, including the service markup. In this case, the receipt displays the total amount in one line.
Both of these approaches are acceptable and can be chosen by taxpayers depending on their accounting policies. It is important that all transactions are accurately reflected in the fiscal receipt.
It should be noted that the Tax Service is conducting a pilot project for the implementation of fiscal software that automatically transmits data to the GNS. The main goal of this project is to increase the transparency of transactions in the public catering sector and to transition them to a digital format.
During the implementation of the pilot project, business processes in catering enterprises have undergone some changes: before starting transactions, it is necessary to specify the method of payment—cash or non-cash.
At the same time, the control receipt created using the software contains all the necessary details required by law.
It is important to emphasize that changes in the pricing policy of taxpayers are not related to the implementation of fiscal software, which merely records transactions and ensures their accurate reflection in the accounting system.
