Daily Archives: 4. December 2023

Important facts about carrying out cash register inspections

Since their introduction in 2018, cash register audits have become an important part of financial control in Germany. This article provides a comprehensive overview of what businesses need to know about cash register audits, including the possible consequences and preparation tips. Scope of the cash register inspection The cash register inspection mainly affects businesses in Germany that frequently work with cash, such as bakeries, restaurants...

New insights into the dynamics between cash register inspections and tax audits

A cash register inspection is a special form of tax audit that takes place without prior notice and can lead from a simple inspection to a comprehensive tax audit. Basics of the transition procedure A judgment recently published by the Hamburg Fiscal Court sheds light on the conditions under which a cash register inspection can turn into a full tax audit. It is important here that the tax auditor does not...

Effective preparation for cash register inspections in cash businesses

For businesses that mainly work with cash, such as restaurants, it is crucial to be well prepared for unexpected cash register inspections by the tax authorities. Insufficient preparation can quickly lead to more extensive audits or even the initiation of a tax investigation. Technical requirements One key aspect is the technical provision of cash register data. Auditors are...