The cash register inspection usually comes unannounced - and often at the worst possible time. But what happens if the entrepreneur is not present or ongoing business operations are severely impaired? In certain cases, the inspection can be delayed or even temporarily canceled. In this article, we shed light on the legal options and provide practical tips for dealing with inappropriate audit timing.

Close the door - and then?

In principle, the following applies: An auditor may not Cash register inspection not force their way into business premises. Direct access to Cash register systems can be refused. However, anyone who decides to take this drastic route must expect consequences - such as the initiation of an extensive tax audit or even a tax investigation.

Better: Stay calm and check whether a postponement is possible.

Cash register inspection without entrepreneur - what to do?

If the business owner is not on site during the inspection and cannot appear at short notice, this alone is not a problem. It only becomes critical if there is no authorized employee with sufficient access and usage rights for the Cash register system is available. It is not sufficient if someone is only authorized to cash in - such persons are not considered to be able to provide information within the meaning of the cash register inspection.

In such cases, the inspection can also be canceled or postponed.

Examination during business hours? Postponement is possible

If the inspector makes a visit during ongoing operations, the inspection can be postponed to a later date under certain circumstances. A postponement - for example to after closing time - is justified if:

• • A checkout is plannedbut the rush of customers is so great that an inspection would significantly disrupt the process.

• • The privacy of customers would be at riskfor example in small stores, cafés, hairdressing salons or restaurants where guests sit right next to the cash register.

Tip: Reference to the BMF letter

In a Draft of the Federal Ministry of Finance on cash register inspections expressly mentions that a checkout inspection may be "inappropriate" - for example, if there is a high customer frequency. This can be pointed out to the inspector in a friendly manner.

If the request for postponement is nevertheless not granted, it is advisable to provide a written justification with reference to the unreasonableness. This can be submitted to the examiner for comment - also in writing.

Objection to the cash register inspection - is that possible?

Even if no written audit order is issued during the cash register inspection, the so-called verbal administrative act - i.e. the request to tolerate the inspection - can be challenged. Objection lodged become.

But beware: Objection does not stop the examination

This does not stop the current process. However, the objection can be helpful if a legal dispute arises later. Under certain circumstances, courts could issue a prohibition of utilization if, for example, the rights of the entrepreneur have been violated.

If there is only one employee on site, they can also lodge an objection under certain conditions - for example, if they are deemed to be a representative of the business within the meaning of Section 35 AO.

To summarize:

The cash register inspection is an unannounced measure that can generally be carried out immediately. Nevertheless, there are practical options for postponing the date - especially if there is a high volume of customer business or if there is no authorized personnel on site. An objection is also permissible, even if it does not stop the inspection. However, it can be valuable in the event of a dispute.