Fit for the Cash Register Audit – e-learning

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.

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.

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).

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.