Before a possible audit by the tax office,
Posted: Tue Jan 07, 2025 3:31 am
What is a cash register inspection?
Since January 1, 2018, unannounced cash register audits by the tax office have been permitted. During business hours, all of your cash register records can be checked as part of a cash register inspection. This is particularly common in companies that deal a lot with cash, including the catering industry. In addition to the cash book, for example, checks are made to see whether the data in your cash registers can be manipulated or whether manipulation has already taken place.
you should pay honduras phone phone data attention to the following things:
Completeness : Are all your income and expenses fully recorded? Have any subsequent changes been documented? Have all business transactions been properly recorded? Is there a sequential numbering of the receipts?
Time allocation : Can Z-receipts, cash register receipts and accounting data be kept for up to ten years?
Factual allocation : Have you made a clear distinction between your income and expenses? Is all company-relevant data available electronically at any time? Does the end-of-day total match the cash register turnover?
Z-receipts
The Z-receipt is also known as a cash register closing receipt, which must be printed out daily and kept for up to 10 years. All sales for the day are recorded on the Z-receipt and are therefore not only a requirement of the tax office, but also help restaurateurs to keep the cash book.
What are the consequences of ignoring the cash register obligation?
If, for example, you subsequently make changes to your entries in your cash book, do not provide certain information, or otherwise deviate from the legal requirements, the tax office may determine that your accounting is not correct during an audit. In this case, your documents may be sent back to you and you may be asked to correct any missing or incorrect information. However, it is also possible that the tax office will make its own assessment and adjust your cash book accordingly to your disadvantage. Depending on the severity of your violations, criminal tax proceedings or withdrawal of tax benefits are also possible.
We hope that this article has helped you. When it comes to the topic of cash registers and restaurants, we also recommend our article about the different types of cash register systems . In another blog post, we answer the question of whether there is a cash register requirement in the restaurant industry . Also discover our modern touchscreen cash re
Since January 1, 2018, unannounced cash register audits by the tax office have been permitted. During business hours, all of your cash register records can be checked as part of a cash register inspection. This is particularly common in companies that deal a lot with cash, including the catering industry. In addition to the cash book, for example, checks are made to see whether the data in your cash registers can be manipulated or whether manipulation has already taken place.
you should pay honduras phone phone data attention to the following things:
Completeness : Are all your income and expenses fully recorded? Have any subsequent changes been documented? Have all business transactions been properly recorded? Is there a sequential numbering of the receipts?
Time allocation : Can Z-receipts, cash register receipts and accounting data be kept for up to ten years?
Factual allocation : Have you made a clear distinction between your income and expenses? Is all company-relevant data available electronically at any time? Does the end-of-day total match the cash register turnover?
Z-receipts
The Z-receipt is also known as a cash register closing receipt, which must be printed out daily and kept for up to 10 years. All sales for the day are recorded on the Z-receipt and are therefore not only a requirement of the tax office, but also help restaurateurs to keep the cash book.
What are the consequences of ignoring the cash register obligation?
If, for example, you subsequently make changes to your entries in your cash book, do not provide certain information, or otherwise deviate from the legal requirements, the tax office may determine that your accounting is not correct during an audit. In this case, your documents may be sent back to you and you may be asked to correct any missing or incorrect information. However, it is also possible that the tax office will make its own assessment and adjust your cash book accordingly to your disadvantage. Depending on the severity of your violations, criminal tax proceedings or withdrawal of tax benefits are also possible.
We hope that this article has helped you. When it comes to the topic of cash registers and restaurants, we also recommend our article about the different types of cash register systems . In another blog post, we answer the question of whether there is a cash register requirement in the restaurant industry . Also discover our modern touchscreen cash re