Electronic tips in bars, hotels and restaurants. As of last January 1, it is easier to pay "rewards" to staff in the tourism and hotel sector with ATM and credit cards. The Budget Law for 2025, in fact, confirmed and strengthened measures to incentivize the provision of "gratuities" to hotel, bar and restaurant employees through digital payment instruments. The novelty affects waiters, drivers and all staff in the sector. The regulatory intervention, contained in Paragraph 520 of Article 1 of Law 207 of December 30, 2024, not only renews the application of the preferential substitute tax at 5% for gratuities received through electronic payments, but also increases the tax-advantaged amount limit from 25% to 30% of annual income. In addition, the income threshold to access this measure increases from 50,000 euros to 75,000 euros annually. This is what is stated in a document by the Unimpresa Study Center, according to which, however, the effective implementation of this measure requires a concrete commitment on the part of all the actors involved. In particular, close collaboration with the banking system is essential to encourage the adoption of advanced technological solutions in the electronic payment devices (POS) used by merchants; and it is essential that banks, in synergy with businesses in the sector, provide tools that can make the separate recording of tips in electronic payments simple and immediate. Solutions that allow customers to tip in a single transaction and ensure automated reporting are essential to the success of this innovation.