The cash register inspection is a control instrument used by the tax authorities to check the correctness of cash register records (cash receipts, cash expenditures). The audit is usually carried out without prior notification and is conducted by two employees of the tax authorities. At the beginning of the cash register inspection, the inspectors identify themselves as members of the tax office with their official ID cards (in check card or paper format) and hand out an information sheet on the cash register inspection.
Electronic or computerized cash register systems, app systems, scales with cash register function, taximeters, odometers, gaming machines and open store cash registers are subject to the cash register inspection.
The taxable persons affected by the cash register inspection must submit records, books and other organizational documents relevant to the cash register management on the facts and periods subject to the cash register inspection and provide information to the officials entrusted with the cash register inspection upon request. During the cash register inspection, data from the electronic recording system may be viewed by the officials. The transmission of data on a machine-readable data carrier may also be requested.
Please note: The inspectors do not demand cash payments from taxpayers!