Missing checkout information: Expensive consequences
Court confirms: Missing cash register documents are a serious defect
Cash transactions are booming, especially in restaurants, snack bars and retail outlets. But anyone who takes in a lot of cash is automatically the focus of the tax authorities. A recent decision by the Hessian Tax Court shows that without complete cash register records, things can quickly become really unpleasant.
The case: Burger store without documentation
A burger restaurant used an electronic cash register system, like many other restaurants. But during a tax audit, it became apparent: Important documents relating to the cash register programming were completely missing. No evaluation data, no logs, no documentation on changes to the cash register.
The tax office reacted consistently: it made a significant upward adjustment to the turnover and profits. The operator fought back, without success. The court clearly sided with the tax office (decision of 26.6.2024, ref. 3 V 432/23).
Why this is so serious
Electronic cash registers can theoretically be easily manipulated. This makes complete documentation all the more important. Only if it is possible to trace how the cash register was originally set up – and what changes were made later – can the tax office check whether all income was actually recorded correctly.
If these so-called “organizational documents” are missing, the cash management is considered formally incorrect. And this means that the tax office may make an additional assessment to the detriment of the taxpayer.
Daily Z receipts – also for EÜR
Another clear signal from the court: Even if a business calculates its profit using a revenue surplus calculation, the daily creation of a Z-receipt is mandatory when using an electronic cash register.
What this means for entrepreneurs
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Organizational documents must be complete: This includes programming logs, evaluations and master data changes.
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Daily Z-receipt is mandatory: even with simple profit calculation.
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No documents = estimate: And this is rarely in favor of the company.
Our tip for cash-intensive businesses
Anyone working with electronic cash registers should archive all relevant documents in an audit-proof manner. Whether you’re a restaurant, snack bar or retailer – if you work properly, you’ll protect yourself from trouble with the tax office.
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