FAQs Gastronomy or "long term processes"

Question: How exactly is the start of a transaction defined? For example, does a process have to be started for a pre-order/reservation in a restaurant or for the reservation of cinema tickets? When exactly in the operation sequence does communication with the TSE have to take place?

BMF answer: 'According to the KassenSichV, "for each recording of a business transaction or other process [...] a new [TSE] transaction must be started immediately by an electronic recording system". In the case of reservations, advance orders or other agreements on future deliveries or services, the first step is therefore to decide whether a transaction must be started in this context. A sufficient probability that a business transaction will occur is given, for example, if services are already being prepared on the basis of this step. Thus, if goods are produced on the basis of an order, a transaction must be started. If down payments are made or the cancellation of the order or reservation leads to a payment (e.g. "no-show" fee), a transaction must be started in any case. A non-binding pre-reservation of a service that will be provided anyway (e.g. pre-reservation of cinema tickets that expires if not confirmed or also the arrangement of a hairdresser's appointment) does not lead to the start of a transaction. If the current operation leads to the start of a transaction within the meaning of the AEAO, a transaction must be started in the TSE as soon as a relevant action is present. This can be the start of the entry of the order or the scanning of goods'.

Source: FAQ of the BMF

Question: The processes for "long-lasting order transactions" (AEAO to § 146a No. 3.6.6.2) up to the invoice are often not linear, e.g. in gastronomy table stores can be split (one becomes several) or merged (several become one) between the order and the invoice. What start time does the invoice get?

BMF answer: 'If the long-lasting order transactions have been secured with the transaction "Order", each invoice receives the time at which the transaction "Cash voucher" is started as the start time. If, for example, several invoices are created for a table at different times, the respective invoice receives the start time of the time at which the respective transaction "cash voucher" is started. In addition, the start time of the first order shall be printed on the receipt in plain writing (see No. 2.7 as well as Annex H, slide 5, of the DSFinV-K)'. DSFinV-KS 110-111

Source: FAQ of the BMF

Question: What is the procedure for business transactions that last longer than one day? The DSFinV-K and also most cash registers are based on a daily closing.

BMF answer: 'Non-completed business transactions are either hedged as orders in their own transactions or as "other transactions", which are linked in DSFinV-K via the settlement area or a referencing'.

Source: FAQ of the BMF

Question: When working with purchase orders, how must subsequent price changes (which occur after the order but before the invoice) be mapped?

BMF answer: 'All changes must be traceably mapped in the form of a purchase order. The sum of the quantity multiplied by the gross price of all orders must correspond to the total gross amount of the corresponding invoices.'  Therefore, all changes must be mapped in the form of a purchase order ("AVBestellung", usually as cancellation and new purchase order).

Source: FAQ of the BMF

Question: How should tips be handled?

BMF answer: 'Tips to the entrepreneur are part of the turnover and therefore to be recorded. Tips to employees are important from the point of view of the ability of the cash register to be overturned if and to the extent that they are not kept physically separate from the cash holdings of the business. If tips are included in the cash balance of the cash register, records of these should be secured with a TSE'.

Source: FAQ of the BMF

Question: Will tasting(degustation)/breakage etc. have to be "booked" at the checkout in future?

BMF answer: 'There is no legal obligation to show stock changes via a cash register. Other record-keeping and storage obligations remain unaffected'.

Source: FAQ of the BMF