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 companies 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 and hairdressing salons. Regardless of whether an electronic, PC-based or open store cash register is used, any of these businesses can be subject to an inspection.

Objectives and methodology

The primary aim of the cash register inspection is to prevent and detect cash register manipulation. Unannounced visits are intended to prevent companies from manipulating their Cash register records to gloss over. The cash register inspection also serves as a preparatory measure for a planned tax audit and as part of the tax office's risk management.

Signs of an imminent cash register inspection

Although the cash register inspection comes as a surprise, it is sometimes possible to recognize prior indications in the tax assessment notices. This applies in particular to businesses that are already subject to a tax audit.

Dealing with the cash register inspection

A cash register inspection can also be carried out in the absence of the business owner. It is therefore advisable that employees are instructed accordingly in order to carry out the necessary Provide cash register data to be able to do so. In cases where the entrepreneur is frequently absent, it may make sense to engage a tax consultant to accompany the cash register inspection.

Possible delaying tactics

In some cases, a Cash register inspection The inspection may be delayed, for example if it would be inappropriate to carry it out during business hours. This may be the case, for example, when carrying out a checkout in a busy store.

Legal steps against a cash register inspection

Entrepreneurs have the right to object to the execution of a Cash register inspection to raise an objection. Although this will not prevent the inspection itself, it can be useful in disputed cases.

Beware of fraudsters

It is important to note that a Auditor of the tax office may neither assess taxes nor claim cash during a cash register inspection. If an auditor does this anyway, they are probably dealing with a fraudster.

Overall, it is essential for entrepreneurs to be aware of the processes and requirements of a cash register inspection in order to be able to react appropriately.