cash register review

The necessary evil?

These were alarming figures with which the German Federal Audit Office caused a sensation in 2015: according to the financial controllers at the time, 10 billion euros would escape the tax authorities every year through cash manipulation. And this only in the so-called cash-intensive sectors, which also include the catering trade.

In order to finally get a grip on this apparently massive black money problem, the state launched a counter-attack in December 2016 and passed the “Law on Protection against Manipulation of Digital Basic Records”. In several phases, this should make cash fraud virtually impossible by 1 January 2023 at the latest.

Kassennachschau Bombe

When the treasury rings twice.

When the treasury rings twice

One of the most important innovations in this process, phase two, was the introduction of the so-called “Kassen-Nachschau” (cash register review): Since 1 January 2018, this has allowed the tax authorities to go unannounced to companies and check the cash register on site. Oops, surprise visits from the Treasury? This has indeed brought a new quality – and the industry is in a state of turmoil.

It is therefore high time to take a closer look at the effects of the cash register review: What exactly does the new paragraph say? What does this review mean for entrepreneurs in the gastronomy and hotel business? And: What do you have to do to be on the safe side?

Finally: 6 tips for the cash register review

  1. Create technical prerequisites!

Make your cash register now fit for the new tax requirements. This means either that you update your existing system. Or you can look at a new POS system that meets all scale-related requirements. Because: The time of old and open cash registers is finally over!

Tip: Always prepare yourself for a cash register review, even if you “only” use an open cash register in the form of a cash desk or cash box. This is because the auditor may check all POS systems and, for example, also demand a cash check.

  1. Take daily cash accounting to heart!

Do not delay the day-end closing in the cash book (any longer). After all, in order to satisfy the auditors, the cash book must also be right – every day. If the auditor has doubts about your proper cash accounting, this can be a defect.

Tip: Some POS systems have an integrated pos ledger function. Check with your provider.