Checkout in Germany
Since 01.01.2018, as well as in the context of audits / tax audits and cash inspections of cash-intensive businesses, data accesses to the recording systems used on site have become more and more frequent.
Since Hypersoft as a PC cash register system is significantly involved in the recording of your (cash) sales, we would like to show you in this guide the possibilities for the output / passing on of information to the auditor, as well as your obligations to cooperate.
The data and documents required for a tax audit or cash audit hardly differ, or only according to the respective federal state and auditor. While in a tax audit a certain period of time is usually audited annually and announced, cash checks take place without announcement and within their normal business hours in your business premises, the audit period is usually very short and timely.
We recommend that you read the content below and use it if necessary. Documents that cannot be provided by Hypersoft should always be kept up to date in your documents.
Please understand that we are not able to answer all questions at this point, but can limit ourselves to the previously known contents.
Procedural documentation (technical) and programming manual
The transaction documentation (technical) or the programming manual represents our public documentation, which contains all information about Hypersoft, the functions as well as the programming. https://dokumentation.hypersoft.de
Should the examiner require a copy of the programming manual "offline" on a USB stick, you can download this from the following link: https://dokumentation.hypersoft.de/#Hypersoft/DokuHandbuch.htm
Please note that our documentation is constantly updated with new content, so we recommend that you only download it when a reviewer needs it.
Create your procedural documentation...
In order to create your procedural documentation, we refer to the elaboration of the /DFKA, which you can consult as a template, taking our documentation into account:
Forwarding to external content of the DFKA: https://dfka.net/muster-vd-kasse/
In addition, we recommend that you coordinate the procedural documentation with your tax advisor.
DSFinV_K, GDPdU and GoBD export
The DSFinV_K-... export is used for the cash register inspection. See DSFinV_K, GDPdU, AmadeusVerify export.
Z vouchers (cash statement receipt with consecutive "Z number")
In addition to your printouts, which are subject to retention, you can consult our "Frontoffice Report Archive" at any time for the complete documentation of the Z-numbers.
http://dokumentation.hypersoft.de/#Hypersoft-POS/FOBerichtsarchiv.htm
Operating instructions and procedural documentation (organisational)
Operating instructions and procedural documentation (organizational) are documents / work instructions on how your employees work with the POS, which functions they use, and which authorizations your employees have with regard to POS usage. This information can only be generated by you and should be available for on-site testing at any time.
Protocols on the establishment of vendors (operators)
The creation and modification of operators and their authorizations is logged internally.
This information cannot currently be output independently, but only via Hypersoft support.
workout memory
"Training memory data" are an integral part of our GoBD export.
https://dokumentation.hypersoft.de/#Interfaces/ExportKassenjournal.htm
Logging of item, price and merchandise group changes
Changes to items, categories etc. are automatically logged and can be output via the "item change report". http://dokumentation.hypersoft.de/#html_Controller/SR_Item_Change-Report.htm
Tamper-proof export of the cash journal (complete, uncompressed, unchangeable basic records on a storage medium)
The GoBD-Export, outputs your cash journal tamper-proof in a format readable by the tax office.
Note: Please make sure that your system has the latest Hypersoft ServicePack at the time of export.
https://dokumentation.hypersoft.de/#Interfaces/KassenjournalExportieren.htm
In this context, we also recommend that you provide the current HS-SSP document to the auditor, who has additional confidential information on the POS system. You can download it from the "Documents & Contracts" directory at www.myHypersoft.de
Cash book Hypersoft
Regarding of the cash book, we can unfortunately not give you a reliable statement.
See "Important Notes on Using the Cash Book": http://dokumentation.hypersoft.de/#html_hsportal/Kassenbuch_Einleitung.htm
As soon as we receive new information, we will inform you about it here.
Cash and turnover on the opening day
In most cases, an unannounced cash check also compares the previous (cash) turnover of the opening day with the actually available stock exchange money; here it is your responsibility to be able to fully document all receipts, vouchers, tips and change, if necessary also with regard to the vault inventory.
A so-called cash register collapse can be a challenge for Full-Service hospitality. Please also read the corresponding chapter.
Further documentation: Cash and cash equivalents
Back to the parent page: Fiscal law in Germany