Fit for the Cash Register Audit - eLearning

Fit for the Cash Register Audit - eLearning

Online Employee Training in Preparation for a Cash Register Audit (Kassennachschau)

The challenge

In January 2020, the Kassensicherungsverordnung (KassenSichV 2020) came into force, which is accompanied by new requirements for companies when it comes to Cash Register Audits. Among other things, it contains the obligation to implement a technical security device certified by the BSI (Technische Sicherheitseinrichtung) as well as the obligation to issue receipts (Belegausgabepflicht). Due to these new legal regulations, the control possibilities for the tax offices with regard to electronic recording systems and cash register systems have improved significantly. Test purchases and Cash Register Audits can be used to check very easily whether the legal requirements are met. Therefore, it is expected that the number of test purchases and Cash Register Audits to verify electronic recording systems will increase significantly. 
 
Particularly important: The Cash Register Audit can also take place without the presence of the store owner. In this case, an employee with access to the cash register represents the store owner towards the tax office. In case of discrepancies during the audit, a direct transition to a full company audit (Betriebsprüfung) can be made. Therefore, the training of the employees on the topic of Cash Register Audits should be a central element in employee learning.

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)?
In our basic training course, the contents are vividly presented using a fictional restaurant business. On request, we can adapt the content and layout to your individual business model. The training ends with a knowledge check for learning control. For documentation purposes, a reporting tool can be used to create reports on the participation and individual results of the employees.

Our features

supervisor_accountEasy to understand

Comprehensible examples facilitate the learning process.

thumb_upBest practices

Step-by-step instructions and action guidelines so that your employees know what to do in case of a Cash Register Audit.

spellcheckKnowledge check

The eLearning concludes with a quiz to check and deepen knowledge.

updateCompletely flexible

The eLearning can be conducted at any time, regardless of location and timing.

view_listChecklist

Our eLearning comes with a printed checklist including all information you need for your company's bulletin board.

tocReporting tool

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.

MORE INFORMATION ABOUT OUR LMS

Pricing

Basic
€ 25per employee with access for a month
  • Basic training on the topic of Cash Register Audits with all essential information
  • Illustration on the example of a fictional gastronomic business
 
For small gastronomic businesses with few cash registers.
On-Premise
On request
  • 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.

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Thank you for your request! To proceed to the demo please copy and paste this link into your browser: https://store.pwc.de/de/pdf/2020/dezember/en-fit-fuer-die-kassennachschau-elearning-demo-1

FAQ

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.

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