Mitarbeiterin in der Gastronomie bedient ein elektronisches Kassensystem – Symbolbild für Kassenführung und mögliche Kassennachschau durch die Finanzbehörden.

Cash register inspection – How do I end up on the radar of the tax authorities?

With the Act to Protect Against Manipulation of Digital Basic Records, tax authorities have been granted the right, from 2018 onwards, to carry out unannounced inspections in cash-intensive businesses. These inspections are intended to prevent the manipulation of cash register data and to ensure the proper recording of cash transactions. However, the Act grants tax authorities far-reaching powers and is aimed particularly at the hospitality industry.

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