Rachunek kelnerski nie może zastąpić paragonu fiskalnego
Obowiązkiem kelnera obsługującego klienta, dla którego świadczona jest usługa gastronomiczna, jest zarejestrowanie na kasie fiskalnej dokonanej sprzedaży, wydrukowanie paragonu fiskalnego i wydanie go klientowi. Dokonanie sprzedaży z pominięciem kasy fiskalnej lub niewydanie paragonu dokumentującego tę sprzedaż wiąże się z odpowiedzialnością karną skarbową.
Z obserwacji rynku wynika, że niektórzy podatnicy nie stosują się do tych obowiązków i w miejsce paragonu fiskalnego wydają klientom tzw. rachunek lub paragon kelnerski. Rachunek kelnerski może mieć postać dokumentu wypisanego odręcznie, na bloczku oznaczonym np. jako „pokwitowanie wpłaty". Może to być również dokument, który jest zbliżony z wyglądu do paragonu fiskalnego. Nie jest to jednak paragon fiskalny, jeżeli nie pochodzi z wydruku z kasy fiskalnej.
[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>PL</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> <w:SplitPgBreakAndParaMark /> <w:EnableOpenTypeKerning /> <w:DontFlipMirrorIndents /> <w:OverrideTableStyleHps /> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math" /> <m:brkBin m:val="before" /> <m:brkBinSub m:val="--" /> <m:smallFrac m:val="off" /> <m:dispDef /> <m:lMargin m:val="0" /> <m:rMargin m:val="0" /> <m:defJc m:val="centerGroup" /> <m:wrapIndent m:val="1440" /> <m:intLim m:val="subSup" /> <m:naryLim m:val="undOvr" /> </m:mathPr></w:WordDocument> </xml><![endif][if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="false" DefSemiHidden="false" DefQFormat="false" DefPriority="99" LatentStyleCount="371"> <w:LsdException Locked="false" Priority="0" QFormat="true" Name="Normal" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 1" /> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 2" /> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 3" /> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 4" /> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 5" /> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 6" /> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 7" /> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 8" /> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 9" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 6" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 7" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 8" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 9" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 1" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 2" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 3" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 4" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 5" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 6" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 7" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 8" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 9" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal Indent" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="footnote text" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="annotation text" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="header" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="footer" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index heading" /> <w:LsdException Locked="false" Priority="35" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="caption" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="table of figures" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="envelope address" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="envelope return" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="footnote reference" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="annotation reference" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="line number" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="page number" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="endnote reference" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="endnote text" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="table of authorities" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="macro" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="toa heading" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 5" /> <w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Closing" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Signature" /> <w:LsdException Locked="false" Priority="1" SemiHidden="true" UnhideWhenUsed="true" Name="Default Paragraph Font" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text Indent" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Message Header" /> <w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Salutation" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Date" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text First Indent" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text First Indent 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Note Heading" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text Indent 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text Indent 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Block Text" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Hyperlink" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="FollowedHyperlink" /> <w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong" /> <w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Document Map" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Plain Text" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="E-mail Signature" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Top of Form" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Bottom of Form" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal (Web)" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Acronym" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Address" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Cite" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Code" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Definition" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Keyboard" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Preformatted" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Sample" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Typewriter" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Variable" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal Table" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="annotation subject" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="No List" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 6" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 7" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 8" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 6" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 7" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 8" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Contemporary" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Elegant" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Professional" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Balloon Text" /> <w:LsdException Locked="false" Priority="39" Name="Table Grid" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Theme" /> <w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text" /> <w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading" /> <w:LsdException Locked="false" Priority="61" Name="Light List" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3" /> <w:LsdException Locked="false" Priority="70" Name="Dark List" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 1" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1" /> <w:LsdException Locked="false" SemiHidden="true" Name="Revision" /> <w:LsdException Locked="false" Priority="34" QFormat="true" Name="List Paragraph" /> <w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote" /> <w:LsdException Locked="false" Priority="30" QFormat="true" Name="Intense Quote" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 2" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 3" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 4" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 5" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 6" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6" /> <w:LsdException Locked="false" Priority="19" QFormat="true" Name="Subtle Emphasis" /> <w:LsdException Locked="false" Priority="21" QFormat="true" Name="Intense Emphasis" /> <w:LsdException Locked="false" Priority="31" QFormat="true" Name="Subtle Reference" /> <w:LsdException Locked="false" Priority="32" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" SemiHidden="true" UnhideWhenUsed="true" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="TOC Heading" /> <w:LsdException Locked="false" Priority="41" Name="Plain Table 1" /> <w:LsdException Locked="false" Priority="42" Name="Plain Table 2" /> <w:LsdException Locked="false" Priority="43" Name="Plain Table 3" /> <w:LsdException Locked="false" Priority="44" Name="Plain Table 4" /> <w:LsdException Locked="false" Priority="45" Name="Plain Table 5" /> <w:LsdException Locked="false" Priority="40" Name="Grid Table Light" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 1" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 1" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 1" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 2" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 2" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 2" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 3" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 3" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 3" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 4" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 4" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 4" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 5" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 5" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 5" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 6" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 6" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 6" /> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light" /> <w:LsdException Locked="false" Priority="47" Name="List Table 2" /> <w:LsdException Locked="false" Priority="48" Name="List Table 3" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful" /> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 1" /> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1" /> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 1" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 1" /> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 2" /> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2" /> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 2" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 2" /> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 3" /> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3" /> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 3" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 3" /> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 4" /> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4" /> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 4" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 4" /> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 5" /> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5" /> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 5" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 5" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 5" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 5" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 5" /> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 6" /> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 6" /> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 6" /> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 6" /> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6" /> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 6" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 6" /> </w:LatentStyles> </xml><![endif][if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:Standardowy; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:8.0pt; mso-para-margin-left:0cm; line-height:107%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} </style> <![endif]
W związku z tym resort finansów opublikował ostrzeżenie, w którym zwrócił uwagę na to, że taka praktyka jest niezgodna z przepisami i może rodzić negatywne konsekwencje zarówno dla przedsiębiorcy – właściciela restauracji, jak i dla kierownika zmiany i kelnera, który nie rejestruje transakcji za pomocą kasy fiskalnej. Przypomniał też, że wydanie paragonu jest obowiązkiem kelnera i nie jest uzależnione od prośby klienta, ani od tego, czy klient podejdzie odebrać paragon – paragon ma być klientowi wręczony, a więc w szczególności przyniesiony do stolika przy którym klient siedzi.
Rachunek lub paragon kelnerski może służyć wyłącznie do rozliczeń pracodawcy z pracownikami, w żaden sposób nie może zastępować paragonu fiskalnego. Jeśli w ślad za paragonem kelnerskim nie zostanie wydany klientowi paragon fiskalny, to znaczy, że . Wydanie rachunku lub paragonu kelnerskiego zamiast paragonu fiskalnego świadczyć może o tym, że transakcja prawdopodobnie nie została zarejestrowana na kasie fiskalnej, więc została wykonana w tzw. szarej strefie.
Ministerstwo Finansów ostrzega, że dokonanie sprzedaży z pominięciem kasy fiskalnej lub niewydanie paragonu dokumentującego tę sprzedaż wiąże się z odpowiedzialnością karną skarbową. Mandatem karnym nakładana jest kara grzywny za wykroczenia skarbowe w granicach od 200 zł do 4 000 zł. Odpowiedzialność ta może dotykać każdej osoby odpowiedzialnej za ewidencjonowanie transakcji, a więc zarówno właściciela restauracji, kierownika zmiany, jak i kelnera.
Resort apeluje zatem do podatników, jak i do ich pracowników, o zaprzestanie tego rodzaju praktyk i ostrzega, że branża gastronomiczna jest zidentyfikowana przez organy podatkowe, jako branża o jednym z najwyższych stopni ryzyka działalności w szarej strefie i prawdopodobieństwo kontroli prawidłowości fiskalizacji obrotu w tej branży jest bardzo duże.
