In recent years, there have been many changes in the law that are relevant for companies in the retail sector. In addition to the TSE regulation, the cash register inspection is a particular concern for founders, self-employed persons and store owners. These were introduced in 2018 and include numerous regulations and obligations that affect you and your business. Are you wondering who is supposed to keep track of all these changes in the law and regulations? Well, we for example!
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The cash inspection was introduced on 01 January 2018. This is regulated in the German Fiscal Code (AO) § 146b Cash inspection. Since then, auditors of the tax office are entitled to inspect your cash book and the cash register system - and completely unannounced. Similar to the Technical Security Device (TSE) this regulation is also intended to prevent or detect manipulation of the cash register.
A cash register inspection can be carried out spontaneously and without notice. The auditors from the tax office will then appear in your store during business hours, identify themselves and demand to see the cash books and the cash register system. If you are open on Saturdays or Sundays - for example, because you run a snack bar - a cash register inspection is also possible and legal on these days. The auditor will then examine your handwritten and digital records and the cash register itself. He may also request a copy or a digital transmission of the data in order to analyze them later.
In fact, you are entitled to refuse the cash inspection. The problem is that the auditor will then initiate a comprehensive audit. This is then much more time-consuming and can no longer be refused or delayed. By the way, a cash audit is possible even if you yourself are not present as the managing director. The auditor will then obtain the desired information through one of your employees. Our tip: If you are seldom personally present in the business, you should instruct a trusted employee in the cash books and the cash register system. Your tax advisor may also be able to spontaneously accompany the cash inspection. However, there are other ways in which you can prepare yourself for the cash audit.
First things first: Of course, your POS system should meet all legal requirements and be TSE-compliant. Users of digital POS systems such as LocaFox have a clear advantage here. This is because they are legally compliant by design and also fulfill the TSE obligation. You should also make sure that your bookkeeping is clean, tidy and up to date. Here, too, a digital POS system is helpful, as all relevant data can be stored securely in the cloud and compiled clearly in a matter of seconds. This is also appreciated by the auditor of the tax office. You want to be on the safe side? Then ask yourself the following questions in advance:
The last point on technical safety equipment (TSE) is particularly relevant. This is because the TSE obligation has already been a topic of recurring concern for tax offices and retailers since 2020. During the Corona pandemic and also for technical reasons, only a few tests have been carried out so far. However, this is now changing rapidly. It's good if you use a POS system like the one from LocaFox that meets all legal requirements. By the way: If you have any questions about the audit, we will be happy to assist you with our experience!
Your cash register data is incomplete, incorrect or has been demonstrably manipulated? In this case, the tax official will carry out an external audit. In the past, this was also known as a tax audit and takes a close look at all entrepreneurial, financial and tax aspects of your business. In most cases, the last three years are audited. If your cash register system or bookkeeping show glaring deficiencies, the tax office will make an estimate of the tax base. This means that you will have to reckon with high tax arrears, which may threaten the existence of your business. Furthermore, an additional fine of 25,000 euros can be imposed.
Digital cash register systems offer you an optimal overview of your accounting and store all data securely in the cloud. However, as with any other system, proper handling is crucial. A digital POS system is therefore a clever tool for entrepreneurs in retail, but no guarantee for correct accounting. At LocaFox, we are therefore available to you with personal advice, comprehensive service and lots of tips for the use of your digital POS system. Another piece of advice: Choose a tax advisor who is familiar with digital cash register systems and knows what to look out for during a cash register inspection. In some cases, the auditors themselves are not familiar with modern POS systems, and the support of your tax adv isor can help to ensure that important questions are clarified quickly and competently.
Cash register inspection: Take advantage of our advice and expertise
At LocaFox we know the challenges of retail. That's why we not only offer you intelligent solutions for a digital POS system, but also provide you with advice and support. Feel free to call us or send us a message: We look forward to getting to know you and your company!
