How to report tips

Tipp

Zuletzt aktualisiert am 2026-03-31.

From a technical perspective, tips are not subject to VAT and do not count as part of the taxable business revenue, provided they are voluntary and clearly separated from the payment for the good/service.

Technically, while cash tips do not need to be fiscalized, electronic tips require specific handling to ensure they are not mistakenly treated as taxable amount.

If a tip is included in the total card payment without being distinguished from the cost of the good/service, the entire amount will be treated as fiscal revenue (“corrispettivo”) and therefore subject to VAT.

To exclude the tip from VAT calculations, this distinction should be reflected in the fiscal document by submitting a separate line item (entry) of type SALE for the tip with:

• a clear description, e.g. "Voluntary tip"

• the appropriate VAT exemption (N2 - Not subject): "VAT EXEMPTION" > "NOT SUBJECT"

Use case (at the restaurant) and payload below: 

• Service total: 48 EUR 
• Electronic tip: 2 EUR

{
    "content": {
        "type": "TRANSACTION",
        "record": {
            "id": "{{recordIntentionIdA}}"
        },
        "operation": {
            "type": "RECEIPT",
            "document": {
                "number": "INV-12345",
                "total_vat": {
                    "amount": "8.65573770",
                    "exclusive": "41.34426230",
                    "inclusive": "50.00"
                }
            },
            "entries": [
                {
                    "type": "SALE",
                    "details": {
                        "concept": "SERVICE"
                    },
                    "data": {
                        "type": "ITEM",
                        "text": "Restaurant service",
                        "unit": {
                            "quantity": "1",
                            "price": "48.00"
                        },
                        "value": {
                            "base": "39.34426230"
                        },
                        "vat": {
                            "type": "VAT_RATE",
                            "code": "STANDARD",
                            "percentage": "22.00",
                            "exclusive": "39.34426230",
                            "inclusive": "48.00",
                            "amount": "8.65573770"
                        }
                    }
                },
            {
                    "type": "SALE",
                    "details": {
                        "concept": "SERVICE"
                    },
                    "data": {
                        "type": "ITEM",
                        "text": "Voluntary tip",
                        "unit": {
                            "quantity": "1",
                            "price": "2.00"
                        },
                        "value": {
                            "base": "2.00"
                        },
                        "vat": {
                            "type": "VAT_EXEMPTION",
                            "code": "NOT_SUBJECT"
                        }
                    }
                }
            ],
            "customer": {
                "type": "EXTERNAL"
            },
            "payments": [
                {
                    "type": "CARD",
                    "details": {
                        "amount":"50.00"
                    },
                    "number": "****",
                    "kind": "CREDIT"
                }
            ]
        }
    }
}

Please note: fiskaly is not allowed to provide tax advice. Please contact your tax advisor, tax auditor or lawyer for tax-related questions.