Abstract: In order to render a chip gratuity counter more flexible, the invention consists in recording in the chip card memory a file architecture to facilitate the management of its counters. Said architecture is characterized in that a counter unit file, wherein are located the counters relative to an application, is associated with rules which are applicable thereto. Thus, the simple designation of a counter unit implies the implementation or rules applicable to the counters on the counter unit. The implementation is internal to the chip card and does not require any exchange with the reader. The chip memory further comprises the rules file, the conditions file and the computing file the interaction of which provides greater flexibility of use.