
Such documents do not certify the fact of payment, are not recorded in the tax system, and their use may serve as a means of tax evasion by unscrupulous entrepreneurs.
It is important to remember that when processing a payment, the waiter or cashier must:
- announce the total amount of the order,
- clarify the method of payment,
- issue a fiscal KKM receipt to the customer in paper format.
Establishments participating in the pilot project for the implementation of fiscal software are required to use such systems with online data transmission functionality. Those enterprises that do not participate in the project must use registered cash registers.
Thus, depending on the type of establishment, either software with online reporting or a traditional cash register may be used.
The fiscal receipt is the only document confirming the fact of payment in the tax system and protecting consumer rights.

The tax service urges citizens to insist on receiving fiscal receipts when paying in cafes and restaurants.