case of cash transactions, as they usually occur in the retail, restaurant or even at taxi companies, are now more stringent criteria for the retention of records. been
since 1.1.2002 are documents that use a data processing system (cash registers, scales with cash register function, taxi meters and odometer) created are for the duration of the retention period at any time, immediately readable and machine-evaluated store. In particular, all tax-relevant individual data (individual records), including any device with electronically generated invoices kept unchangeable and complete. An exclusive storage Provision requiring documentation in printed form is not sufficient.
The locations and periods of the aforementioned devices are recorded and kept for those protocols. Moreover, the basic records to verify the cash receipts for each device are separate and stored. The instrument together with its organizational documents must be retained, especially the manual, the programming instructions and all instructions for programming the device.
using the extent of such a device non-cash transactions (eg EC-Cash, ELV - Electronic direct debit) market need because of the created individual entries balance of any cash and non-cash transactions and the respective accounts in the accounting or recording work should be ensured.
The above analysis applies to the work carried out using a taximeter or odometer digital documents, as far as this basis for entry to a layer list are.
This applies to companies with no foreign staff accordingly. As far as a device type of construction with the statutory requirements are not or only partially sufficient, it will - under other conditions - not contested if the Steuerpfl this device uses the latest portant to 31/12/2016 his holding still.
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