Cash Register: Obligatory annual voucher at year end

Provided that the cash register obligation applies, we would like to remind you in the following about the obligation to issue and verify an annual voucher at year end 2017.

In accordance with sec 8 para. 3 of the Cash Register Security Regulation (“RKSV”), the issuance of an annual voucher is required for each cash register at the end of the calendar year. Pursuant to this provision, the monthly voucher containing the counter status at year end must be printed as an annual voucher at the end of each calendar year. Furthermore, the annual voucher is to be checked by using the “BMF- voucher- check app” and is to be stored or saved electronically.

How to issue an annual voucher.

In the majority of cases, the annual voucher corresponds to the monthly voucher for December, which, like any other monthly voucher, is a “zero voucher” (see below). For the mandatory review of the manipulation protection of your cash register you need the annual voucher, which, depending on the type of cash register, can either be checked manually or automatically. The following steps are required:

Step 1.

The annual voucher must be issued by 31 December. Like any other monthly voucher, the annual voucher is a zero voucher, which can be issued by entering the value 0 (quantity of “0”, amount of cash payment “0”, “annual voucher” as description of delivered goods or services). This document should then be printed and stored or saved electronically for seven years.

If your cash register creates the annual voucher electronically and transmits it via FinanzOnline for verification to the cash register-web service, it is not necessary to print and store it. It is therefore important to ensure, that the cash register has a digital interface with FinanzOnline so that the manual verification and storage can be omitted. This question can be answered by your cash register supplier.

The issuance of the annual voucher requires a working signature creation unit that has been properly activated by FinanzOnline. In case of malfunction of the signature creation unit, the annual voucher should be issued and reviewed immediately after the malfunction was resolved.

Step 2.

To guarantee protection against manipulation, each annual voucher must be verified, which can be done either manually with the “BMF- voucher-check app” or automatically via the cash register-web service.

Provided that the cash register has a FinanzOnline digital interface, the verification is carried out independently by the cash register.

It should be noted that the verification of the annual voucher (whether manual or automated) must be carried out no later than 15 February of the following year. If the verification should be carried thereafter, a penalty of up to EUR 5,000 might be due.

Additional information.

In case cash generating transactions are carried out after midnight on 31 December, you can either issue the annual voucher after the last cash transaction of 31 December or immediately before the beginning of the following business day, provided that you attribute these transactions in your accounting to 31 December.

If you are running a seasonal business and your last cash transaction was, e.g., in September, the monthly voucher from September (zero voucher September) can be used as the annual voucher. This voucher can already be verified manually before year end in case there is no automatic verification via FinanzOnline.

Apart from the preparation of the annual voucher it should be noted that according to § 7 para 3 RKSV, the complete data collection protocol of your cash register has to be secured quarterly – thereby also at the end of the year – on an external data medium. Each backup must also be stored/saved electronically for at least seven years.

Verification of existing cash registers.

Experience in practice has shown that the registration of the cash register and the signature creation unit via FinanzOnline may not have been carried out correctly and thus no legally compliant signature of the vouchers has taken place. Under certain circumstances, this may be due to the missing verification of the starting voucher. We therefore recommend that you review whether the cash register is working properly in accordance with the RKSV-regulations and is activated in FinanzOnline. Otherwise, penalties could be due.

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Robert Rzeszut

Robert Rzeszut

Partner | Deloitte Tax | Telefon: +43 1 537 00 6620 | E-Mail senden

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