News on Tax Law November 2017
The Cash Register Review from 1.1.2018
Due to the repeated manipulations of cash registers detected during external audits, the legislator has also implemented a so-called cash register review in the form of the “Act on Protection against Manipulation of Digital Basic Records”.
From 1.1.2018, this can be carried out on the business premises of taxpayers during normal business hours and working hours and outside an external audit. No prior notice is required.
By way of derogation, residential premises may only be entered against the will of the owner for the prevention of urgent dangers for public safety.
The cash register review represents a special procedure for prompt verification of the proper use of the electronic recording system, the correctness of the cash records and the proper transfer of the records into the bookkeeping.
The taxable persons concerned by the inspection shall provide the relevant records, books and organisational documents on request and provide information. If the data is available in electronic form, the known obligations regarding data access or automatic evaluation apply.
It is possible to control cash registers, computer-aided cash register systems and the proper use of the electronic recording system as well as open cash registers.
Please note! It is permissible to monitor the cash registers and their handling in business premises which are open to the public without the obligation to present a tax official’s ID card. This also applies to test purchases, for example.
In the case of open cash registers, the official may request a so-called “cash check” to check the proper cash records and have the records of the previous days presented to him.
If there are grounds for objections to the cash records, bookings or the certified technical security facility, the official may – after written notice – proceed to the external audit without prior audit instruction.