Tax Reform Compact IV - Cash Register Obligation

As Counter-financing measure and in the sense of Fraud prevention will begin as of January 1, 2016 die Registration fee required for cash receipts It has been introduced. This also applies to Income-Expenditure Calculator, when the business income a Annual turnover (per operation) by 15,000 € and the annual Bar revenue (of this company) more than €7,500 To make up the balance. Payments made by means of ATM and credit card. Basically, the Start of registration box duty The bar revenues in 2015 are also relevant, since four months from the month in which the 7,500 € in cash proceeds exceeded will be triggered if the registration box requirement is imposed. At the earliest However, the January 1, 2016 trigger the registration box requirement. However, the BMF has announced that None financial criminal law consequences enter into force if the registration box requirement is not met by the end of March 2016. This Time limit It can even be extended until June 30, 2016, provided that reasons for the failure to fulfill the registration box duty can be convincingly demonstrated. Purchase one such electronic cash register or the Retrofit A registration box is provided on request with one tax-free bonus of 200 € supported by – the Acquisition costs can also be purchased in the year of purchase tax-deductible will be done (already as part of the 2015 tax return).

The registration box requirement entails a Individual recording of sales and also includes a Duty to inform afterwards. Exceptions from the Till obligation apply primarily to professional groups that fall under the so-called Cold-Hands Rule fall. This is what it is about Self-employed, who are their Sales on public roads, streets or squares achieve (e.g., maronibrater, Christmas tree seller, ice cream seller, etc.). The Simplification consists in the fact that they Net income through daily cash flow slump (to be documented calculation from the counted end-of-year and start-of-year inventory) investigate may. This special provision applies only as long as a Annual turnover exceeded €30,000 will be. Likewise, the duty to register and issue tickets freed are non-profit organizations and small club events as well as vending machine sales under certain conditions. For „mobile self-employed workers“, Those who provide services outside their place of business, such as doctors, masseurs, hairdressers, veterinarians, etc., are provided with a registration box to take them with them, in the absence of such a box being provided by the company. Bar revenue after return to the operating site without unnecessary time delay collect must (and in individual cases).

The registration office must protected against technical manipulation his, whereby here correspondingly the Registration desk security regulations (still in the design stage) a gradual expansion of the safety measures is envisaged. From 1.1.2016 must already specific documentation data in one Electronic data log They are recorded and stored. Furthermore, they are also available on the Customer receipt The following information is required:

• Name of the performing company,
• continuous number of the business transaction,
• Day of the lighting exhibition,
• the customary performance and quantity description and
• the final amount.

Mechanical cash registers as in the Cashier’s policy of 2012 described (Type 1 cash registers without electronics, data carriers or memory) therefore apply From 1.1.2016 onwards, they will no longer be allowed as registration counters. AttentionNot all electronic cash registers necessarily meet the technical requirements defined in the Registration Cash Register Security Ordinance. No later than 1.1.2017 Every registration office must have Account identification number and with one Safety device be equipped with the data stored in the data collection protocol Individual sales with a cryptographic signature is secured. This signature creation unit is Registering via FinanzOnline and should also be used in complete Recording of bar sales contribute by ensuring that all sales are recorded in relation to the pre-set amount. Since this procedure would be very time-consuming and expensive for large companies with many cash registers, there are so-called Closed total systems Simplifications.

Will the Use of a registration desk despite exceeding the sales limits refused, Thus, this can typically be a Financial offence the loss of documents (fines up to €5,000). Furthermore, this also means the legal presumption of the correctness of the books and records is lost. In the case of intentional manipulation of the Registration desk Even up to 25,000 € fine. Also one Financial offence states the intentional violation of the duty to provide information dar. If they were hung Customer If the business premises of the entrepreneur do not provide the proof as required, the entrepreneur remains liable Violation against the requirement of proof without sanctions.

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