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. Inspectors will generally not use their own devices such as laptops or USB sticks. Instead, data is usually transferred via CD-ROM or by transferring the data to a USB stick provided by the company. It is important to clarify in advance with the provider of the POS systems how the data can be transferred efficiently and correctly in the event of an audit.

Change of perspective: The auditor's view

Businesses should put themselves in the position of an auditor. The auditor will probably observe the business, make test purchases and scrutinize the cash register management. The aim is to check the completeness and Correctness of the records to be checked. It is important that all transactions are recorded and documented correctly.

Identification of the auditor

Auditors often choose inconspicuous positions in the restaurant in order to observe checkout activities. Suspicious behavior or an unusual choice of seat can give an inspector away. Since 2020, there has also been an obligation to provide every customer with an unsolicited Receipt which also applies to alleged auditors.

Role of employees

Employee training is another critical point. They should be prepared to deal with an auditor professionally and provide them with the necessary documents and information. Especially in the absence of the managing director, it must be ensured that the staff can react correctly.

Preparation for a possible tax audit

A poorly conducted cash register inspection can quickly lead to a comprehensive tax audit. It is therefore essential that all relevant documents and procedural instructions are always up to date and ready to hand.

Inspection scheme and documentation

Companies should have a clear plan for preparing for a cash register audit. This includes the organization and availability of cash register logs, Process documentation and other relevant documents, both in paper form and electronically.

 

Thorough preparation and regular staff training are crucial in order to act professionally during cash register audits and minimize potential risks. By establishing clear processes and regularly checking cash register systems, businesses can effectively prepare for such audits and avoid potential problems.