When customers buy goods or services from business entities they are usually given a receipt that is known with the name fiscal or tax coupon, which, among the others, contains details about the value of the transaction. In some countries, the fiscal coupons can be collected during a certain period of time and, at the end of the collection period, they can be handed over to the tax authorities in exchange for a reward, whose price depends on the number of collected coupons and the sum of their values.
From the optimisation perspective, this incentive becomes interesting when, both the number of coupons and the sum of their value is large. Hence, here is a proposed solution based on GRASP (Greedy Randomized Adaptive Search Procedure) algorithm. The computational experiments indicate that the proposed solution obtains promising results for complex problem instances, which show that the proposed algorithm can be used to solve realistic problems by utilizing standard personal computers.