Our solution: An eLearning for Cash Register Audits
With our PwC eLearning "Fit für die Kassennachschau", your employees will be prepared for a Cash Register Audit in a comprehensible and entertaining way. Specific step-by-step instructions and "Dos & Don'ts" give your employees a good impression of what to expect during a Cash Register Audit.
Topics included in the eLearning
- What is a Cash Register Audit (Kassennachschau)?
- May the Cash Register Audit be done without prior notice?
- May the Cash Register Audit be done outside opening hours?
- What happens in case the shop owner is not present?
- How can I identify the tax office official?
- Does the tax office official have to identify himself when making a test purchase?
- Which documents have to be presented to the tax office official?
- Which competences does the tax office official have during the Cash Register Audit??
- What is a Cash Check (Kassensturz)?
- Is a Cash Register Audit similar to a Company Audit (Betriebsprüfung)?
Comprehensible examples facilitate the learning process.
Step-by-step instructions and action guidelines so that your employees know what to do in case of a Cash Register Audit.
The eLearning concludes with a quiz to check and deepen knowledge.
The eLearning can be conducted at any time, regardless of location and timing.
Our eLearning comes with a printed checklist including all information you need for your company's bulletin board.
The participation of your employees can be evaluated using our included reporting function.
Part of PwC's Training & Education Center
PwC's Learning Management System (LMS) Training & Education Center helps you to conduct online and live training with an unlimited number of participants. Our eLearning "Fit für die Kassennachschau" show is also available as a special offer on the LMS as well.
- Basic training on the topic of Cash Register Audits with all essential information
- Illustration on the example of a fictional gastronomic business
- Customized version of the eLearning for your individual business
- Step-by-step instructions for the POS system in use at your business
- Integration of the eLearning into the Learning Management System of your company
- Delivery of the eLearning's content in Scorm format
For companies with their own Learning Management System.
Request a free demo
For further information and a free demo version, please provide us with your business e-mail address here.
What is the point of Cash Register Audits?
It is estimated that up to EUR 10 billion in taxes are evaded annually through cash register manipulation in Germany. The tax authorities are therefore particularly interested in checking whether the cash registers in companies are being used properly and whether the business transactions are being recorded correctly. This can be verified by a Cash Register Audit. In this context, so-called "cash-intensive companies" (bargeldintensive Betriebe) are of particular interest. Cash intensive is a term to describe a business that predominantly or almost exclusively generates cash sales and for which it is particularly easy not to declare all income. This category includes hairdressers, restaurants, kiosks and pharmacies.
What is an electronic register recording system? (elektronisches Aufzeichnungssystem)
Electronic recording systems are electronic or computerized cash register systems, including tablet-based cash register systems, ERP systems or software solutions used for the electronic documentation of business transactions. It is sufficient if the recording system can be used to record and process at least partially cash payment transactions.
What is a technical security device (technische Sicherheitseinrichtung)?
A technical security device serves to protect business transactions recorded in the cash register against manipulation. The security device can be implemented as a hardware solution (USB stick, SD card) or as a cloud solution. It consists of a security and storage module, as well as a uniform digital interface. When a transaction is entered into the cash register system, data is generated which is then transferred to the technical security device via a uniform digital interface, provided with unique identification features in the security module and stored in a memory module. This way, business transactions are stored completely and tamper-proof via the security device, thus limiting the possibilities of manipulation for cash register operators. Via the digital interface, the stored data can also be returned to the recording system and exported as part of a Cash Register Audit or external audit (Außenprüfung).
What does the obligation to issue receipts (Belegausgabepflicht) imply?
The new obligation to issue receipts implies that a receipt must be created and made available to the customer for each business transaction. The receipt can be created in paper form or electronically. If you have an open cash register (Offene Ladenkasse), you are not legally obliged to issue receipts. An exemption from the obligation to issue receipts is possible on request if receipts cannot be reasonably issued due to a large number of unknown customers.