For years, the cash register inspection was quiet. Since its introduction in 2018, this control instrument has lain dormant - but that changed dramatically in 2025. What seemed like a toothless tiger for a long time developed into a serious threat for unprepared retailers. Why is that? And what do you need to know now?
The sobering figures: Why traders were lulled into a sense of security for years
The Federal Audit Office published a report in 2023 that made people sit up and take notice: The quantitative goal of the Cash register inspection was missed by over 95 %. Read correctly - not by 5 or 10 percent, but by over 95 percent.
The figures in detail: The legislator had planned that annually 2.4 % of all companies should be subject to a cash register inspection. That would be around 190,000 tests per year been. The reality? The tax authorities created maximum 15,000 per year - a fraction of what was planned.
For retailers, this meant that each business only had to pay an average of all 42 years can expect a cash register inspection. No wonder the instrument was unable to develop its preventative effect.
The turning point: what has changed in 2024/2025
In its February 2023 report, the Bundesrechnungshof criticized this development. Its clear recommendation was to increase the number of cash register inspections nationwide and to increase the number of officials entrusted with cash register inspections.
And that is exactly what happened from 2024. Tobias Teutemacher reported in the NWB magazine in July 2025: „As a result, tax auditors have been increasingly deployed since 2024 to carry out unannounced on-site audits of taxpayers“ businesses and business premises to check that their cash management is in order."
Individual federal states also reacted. The Thuringian Ministry of Finance officially announced in February 2024, „to carry out more cash audits in the future“. Other countries followed suit.
Additional pressure: the cash register reporting obligation as a fire accelerator
From January 2025, another factor was added: the electronic Cash register reporting obligation. All dealers had to sell their Cash register systems via ELSTER at Tax office register - old cash registers by July 31, 2025 at the latest.
This reporting obligation gave the tax authorities a complete overview of all cash register systems in use for the first time. The result: With the introduction of the notification obligation in accordance with Section 146a (4) AO, the number of cash register inspections was also increased once again in the individual federal states, as can be seen from the current specialist literature.
The tax authorities now know exactly:
- Where which cash registers are in use
- Which TSE is used
- When systems were put into operation
- Which companies have neglected their reporting obligations
Who is the focus of the auditors?
According to the Federal Audit Office and the BMF „Cash sectors“ in the sights of the auditors. These include:
- GastronomyRestaurants, cafés, bars, snack bars
- Retail tradeBakeries, butchers, kiosks, petrol stations
- Service providerHairdressers, beauty salons, fitness studios
- DisposerLandfills and recycling centers with cash business
- Cab company and operators of gaming machines
Even if your company has been „spared“ so far - the probability continues to increase massively.
This is how a cash register inspection works: The surprise effect
The cash register inspection is unannounced. This means that the inspector suddenly appears in your store. And he does not have to reveal himself immediately.
Phase 1: Incognito observation The inspector may initially act as a supposed customer. He can carry out test purchases, observe whether receipts are issued and check the QR codes on the receipts.
Phase 2: Legitimization and verification Only when he wants to start the actual inspection does he have to show his ID card. From this moment on, you have a legal obligation to cooperate. You must:
- Grant access to the business premises
- Submit cash book and records
- Carry out a cash balance check (Is the actual cash balance correct?)
- DSFinV-K Provide export (the digital interface for Cash register data)
- Submit process documentation and TSE data
Phase 3: Consequences If the auditor notices any irregularities, he can proceed immediately to a full tax audit - without further notice, without setting a deadline.
The 7 most common mistakes that break retailers' necks
These critical points emerge from practical reports and the findings of the Federal Audit Office:
1. No DSFinV-K exportability
Your POS system must be able to export the data in the standardized DSFinV-K format. Many older systems cannot do this completely. Test it now, not when the auditor is standing in front of you.
2. TSE data not archived long-term
The TSE signatures must be available for the entire retention period (10 years). Local hardware TSEs have limited memory - what happens when it is full?
3. Missing procedural documentation
You need to document how your checkout process works. From recording the receipt to posting in the financial accounting system. Without this documentation, you could face fines in accordance with § 379 AO.
4. Cash differences without proof
If the cash balance does not match the records, the tax office often assumes that revenue has not been recorded. Carry out a daily cash register audit and document any differences (e.g. change errors).
5. Gaps between cash register and accounting
The auditor wants to see the complete audit trail: From the receipt to the daily closing to the posted amount in financial accounting. If an interface is missing, it becomes critical.
6. Cash register systems not reported
Did you miss the cash register reporting obligation by July 31, 2025? This can be punished with fines of up to 25,000 euros - and makes you an audit candidate.
7. No test runs carried out
Can you create a DSFinV-K export at the touch of a button? Does the Z1, Z2 and Z3 access work? If you don't know this, it will be unpleasant when you check.
Concrete recommendations for action: How to make yourself audit-proof
Immediate measures:
- Check your cash register declaration Log into ELSTER and check whether all systems have been reported correctly. If you missed the deadline in July 2025, make up for it immediately.
- Test your DSFinV-K export Request a test export from your POS system provider. Check that all modules are complete.
- Carry out a test run Simulate a cash register inspection: Can you provide all the required data within minutes?
In the medium term:
- Complete your procedural documentation Describe in writing:
- Which POS systems are used where?
- How does the process from sales to accounting work?
- Who is responsible?
- How are errors corrected?
- Implement daily checkout crashes Check daily whether the target and actual figures match. Document deviations in writing.
- Archive TSE data for the long term Use cloud archiving or regularly transfer TSE data to an external archiving system.
Strategic (for SAP users):
- Create a seamless audit trail With an SAP-integrated solution like Receipt4S®, you ensure that:
- All cash register data is automatically archived
- DSFinV-K exports are available at all times
- Progressive and retrograde tests are possible
- The completeness is automatically checked
Receipt4S®: How SAP users can best prepare themselves
Receipt4S® archives over 20 million receipts every day at well-known retailers such as Ernsting's family, tegut and DOHLE - audit-proof and KassenSichV-compliant. The solution offers:
- Automatic completeness check: Missing or incorrect bond data is detected immediately
- DSFinV-K export at the touch of a buttonZ1, Z2 and Z3 accesses are possible at any time
- Seamless digital audit trailFrom the cash register to the FI document in SAP
- Exam simulationTest whether your data is complete before the real lookup
The most important thing: Receipt4S® is officially certified by SAP - both for on-premise and for S/4HANA Cloud.
Conclusion: Preparation is everything - looking the other way is expensive
The years of dormancy are over. With the massive increase in cash register inspections since 2024 and the cash register reporting obligation that came into force in 2025, tax offices are better positioned than ever before. The Federal Audit Office has clearly formulated its criticism - and politicians have implemented it.
For you as a retailer, this means Act now before the inspector arrives. Because there is no second chance for a cash register inspection. The data must be available immediately. If you are not prepared, you run the risk:
- Overestimates by the tax office
- Fines for missing notification or inadequate documentation
- Transition to the full tax audit
- Reputational damage
The good news: with the right preparation, a cash register inspection is not a scary prospect, but a routine matter that you can master with confidence.
Do you want to make sure that your POS data is audit-proof?
Arrange a free exam simulation with Receipt4S® now. We work with you to test whether your data is complete, correct and accessible at all times - before the tax office does.
Further information:
- DSFinV-K Export: What the tax office really wants to see
- Tax compliance management with Receipt4S®
- Cash register reporting obligation: all deadlines at a glance
Note: This article is based on the Federal Audit Office's report „Procedures, possibilities and effectiveness of cash register inspections in accordance with Section 146b AO“ (2023) and current specialist publications (as of January 2026).
English 
German