Recently, the State Tax Service of the Kyrgyz Republic presented clarification regarding the ways to display service charges in cash register receipts in public catering establishments.
Currently, taxpayers have the option to indicate the service charge in two ways:
- as a separate line item labeled "service";
- or as a markup included in the cost of dishes or services.
For example, if the cost of a dish is 500 soms, and the service charge is 10% (which is 50 soms), the receipt will show two lines: one with the price of the dish and another indicating "service." In this case, the service amount is recorded in the fiscal software system (FSS) as a separate item.
On the other hand, if in the same establishment the price of the dish is 550 soms, which already includes the service charge, the receipt will only show one line with the total amount, without highlighting a separate item.
Both methods are legal and can be applied at the discretion of the taxpayer, depending on their accounting policy. The main condition is the correct reflection of all operations in the fiscal receipt.
The State Tax Service also reminded about the implementation of a pilot project for the introduction of fiscal software that ensures the automatic transmission of data to tax authorities.
The main goal of this project is to improve the transparency of transactions in the public catering sector and to transition to a digital work format.
As part of this pilot project, business processes in the public catering sector have partially changed: now, before the payment, it is necessary to indicate whether the payment will be cash or cashless.
Additionally, the receipt generated using the software contains all mandatory details required by law.
The State Tax Service noted that changes in the pricing policy of establishments are not related to the implementation of fiscal software, which only records the conducted operations and ensures their correct reflection in accounting.
