Cash register inspection: what restaurateurs need to know
Process, rights, obligations and preparation: how to make the tax office's unannounced cash register inspection routine rather than stressful.
The Kassennachschau (unannounced cash register inspection) sounds unpleasant at first: a tax office inspector shows up at your restaurant unannounced and wants to see your cash register. In practice, though, it's no reason to panic — if your system works cleanly, the inspection is over in a few minutes.
This guide explains what a Kassennachschau is, how it proceeds, which rights and obligations you have, and how to prepare without stress.
What is the Kassennachschau?
The Kassennachschau is an audit instrument of the tax office under §146b of the Abgabenordnung (AO, the German Fiscal Code). An inspector may enter your business during regular business hours without prior notice and check whether your cash register records are correct.
It is not a full tax audit, but a spot check: does the register add up? Is the TSE working? Do the records match? The inspector often makes an anonymous test purchase beforehand to check whether receipts are being issued.
How does a Kassennachschau proceed?
Typically in these steps:
- Arrival during business hours, without an appointment. The inspector shows identification.
- Observation of the checkout process, often after a test purchase.
- Review of the cash register records, the TSE data, and the Verfahrensdokumentation (procedural documentation).
- Data export: the inspector can demand the DSFinV-K export — the standardized file containing all POS data.
- Outcome: if everything is in order, the inspection ends. If there are irregularities, it can turn into a full tax audit without a further appointment.
Your rights and obligations
You must:
- grant the inspector access during business hours
- allow access to the POS data and the TSE
- be able to provide the DSFinV-K export
- present the Verfahrensdokumentation and the operating manual
You may:
- ask to see the inspector's identification
- expect written notification if the inspection turns into a full tax audit
- call in your tax advisor
Important: A proper Verfahrensdokumentation is part of the package. It describes how your POS system works and how data is recorded. Many businesses don't have it at hand — yet the inspector asks for it specifically.
How to prepare
The good news: with a modern, tax-compliant POS system, the preparation is almost entirely done for you. What matters:
- TSE active and correct: every transaction is signed, and the signature appears on the receipt.
- Receipt issuance works: a receipt is available for every sale — printed or digital (Belegausgabepflicht, the mandatory receipt requirement).
- DSFinV-K export at the push of a button: you can generate the audit file at any time.
- Cash register reported: the register is registered with the tax office under §146a.
- Verfahrensdokumentation in place: short, but complete.
- Complete records: voids and corrections are recorded traceably.
If these points are covered, a Kassennachschau is routine instead of stress.
The role your POS system plays
Most of the preparation is a matter of technology. A system that ships with TSE, DSFinV-K, and the Kassenmeldepflicht (mandatory cash register registration) as standard takes the work off your hands: signatures run automatically, the export is one click, receipts are available at any time.
Servire is built tax-compliant from the ground up: cloud TSE, DSFinV-K export, DATEV file export and the §146a cash register registration are included in the Pro plan. Learn more on the feature overview and in the guide on the Kassenmeldepflicht.
Conclusion
A Kassennachschau is a spot check without prior notice — but no cause for concern if your system works cleanly. Make sure the TSE, receipt issuance, DSFinV-K export, and Verfahrensdokumentation are ready at all times. Then the inspection takes a few minutes, and you simply carry on afterwards.
