Check the cash register annual receipt by 15 February at the latest

When using cash registers, safety measures are known to be required to ensure protection against manipulation of the data stored in the cash register. The start, monthly, and annual receipts support the complete recording of sales in the cash register. Annual receipts must be prepared, reviewed, and kept for 7 years (legal retention period) at the end of each year (regardless of the chosen fiscal year). For the year 2025, therefore, a separate annual receipt must be prepared and reviewed for each cash register by no later than February 15, 2026.

The monthly statement for December is also the annual statement and can be created like any other zero statement by entering the value 0. A check can be performed manually, for example using the "BMF Statement Check App". If the registration office has the appropriate technical equipment, the annual statement can be created electronically and submitted via the registration office web service for review to FinanzOnline. In this case, printing and storing the statement is not necessary. In exceptional cases - no internet access and no smartphone - a manual submission of the annual statement (Form RK 1) is also possible. Finally, it should be noted that missing the deadline (February 15, 2026) constitutes a financial regulation violation.

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