Penalties for non-compliance

The tax administration takes measures in the form of covert surveys, mystery shopping, cash register inspections by the financial police and external audits. 

If the use of cash registers is mandatory and the entrepreneur does not have a cash register or if the cash register has no technical security system from 01/04/2017, this constitutes a financial violation and will be punished with a fine of up to € 5,000.

There is also a risk that the factual accuracy of books and records will be called into question, which may lead to the tax authorities estimating the tax bases. In severe cases, a complaint under the financial criminal law threatens.