Fiscal subject related
Obligations to keep in mind:
- Obligation to issue receipts: The seller must provide the customer with a receipt. The customer must accept this and at least carry it to the door. However, only the seller is penalized if no receipt is issued - the customer is not. It is illegal to ask customers whether they want a receipt, issuing one is an obligation.
- Monthly receipt: The monthly receipt (monthly control transaction) must be printed out at the end of each month, before the first transaction for the next month, and it has to be kept in the store. This can also be done electronically.
- Quarterly data collection protocol: transaction data has to be exported on an electronic medium (external hard drive, USB stick, etc.) at least quarterly.
- Annual submission of the annual statement: The annual control transaction has to be produced at the end of the year and it has to be uploaded to FinanzOnline.
- Failures: All system failures that last longer than 48 hours must be reported to FinanzOnline. Likewise, the new initial control transaction has to be created when the system is repaired.
Apart from announced audits, taxpayers should prepare for more unannounced audits as well. Apart from that, the auditors can act as secret shoppers. Questioning customers and employees is also permitted. When checking the cash register, all records related to the cash register can be requested.
The documents the auditor can ask for, among others, are:
- Form 131 (manufacturer's register description)
- Cash register manual
- Monthly and annual receipts (zero receipts)
- Documentation of failures
Tips on how to be prepared
Prepare a folder near the cash register with the necessary documents. Also, train your employees on what to do in case of an audit. Include a USB stick and a description of the data export and the creation of a zero receipt. It is also important to note how the data collection log was secured.
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