Typical cash register errors in the trades – and how to avoid them

In spring, not only are annual financial statements due, but cash register audits are also on the rise. We spoke with Markus Bernhart, CEO of ready2order, about typical cash register errors in the trades – and how to avoid them.

This article is part of the special topic Cash register management: What do retailers need to pay attention to?

The annual financial statements are due: Many craft businesses are currently checking whether their cash register records are complete and compliant with the German Generally Accepted Accounting Principles (GoBD). At the same time, tax audits and cash register inspections increase in the spring. We spoke with Markus Bernhart, CEO of ready2order – one of the market leaders in the field of digital cash register systems – spoke about typical cash register errors in the trades and how to avoid them.

ready2order CEO Markus Bernhart Photo: © ready2order / Gregor Schwarzacher

DHB: Mr. Bernhart, why is cash management such a sensitive issue, especially in the skilled trades?
Markus Bernhart: Cash management is particularly sensitive in the skilled trades because cash continues to play a central role. According to a recent study... ZDH-Survey* of more than 800 craft businesses in Germany: almost all businesses accept cash, twelve percent even exclusively.

In certain sectors, this proportion is significantly higher, for example in personal services such as hairdressing (33 percent) or in the food industry (28 percent). At the same time, the intensity of audits is increasing considerably. According to the evaluation report of the Federal Ministry of Finance**, the number of cash register inspections rose by 24 percent from 2023 to 2024, reaching over 19.000.

The likelihood of being audited has therefore increased noticeably. Where cash plays a significant role, the formal requirements for documentation, daily closing statements, and proper record-keeping are particularly stringent. This makes the issue sensitive for many craft businesses, especially when responsibilities for these tasks are not clearly defined.

DHB: And what are the most common cash register errors you encounter in craft businesses?
Markus Bernhart: The most frequent complaints concern violations of the proper recording of cash register transactions. According to the evaluation report, over 4.200 such violations were identified in electronic recording systems in 2024. Another major problem is the technical security device (TSE). In over 2.400 cases in 2024, it was found that a TSE was missing or not being used correctly, even though it has been mandatory since 2023.

The situation is particularly striking with open cash registers: Of nearly 2.800 cases examined in 2024, approximately 2.250 were found to be defective, representing a defect rate of around 82 percent. The errors occur primarily where work is done manually or where there is no clear division of tasks.

DHB: You say that daily closing statements are often incorrect or incomplete – is this due to lack of time or lack of knowledge?
Markus Bernhart: In practice, errors often arise from organizational deficiencies. Daily closing procedures are not carried out on the same day, but only the following day. This makes it difficult to clearly allocate sales and has a negative impact during audits. The causes are usually a lack of time, a lack of clear responsibilities, or unclear internal processes. The annual financial statements do not begin in December, but are developed throughout the entire year through consistent, timely, and complete documentation in accordance with the German principles of proper accounting (GoBD).

DHB: What problems arise particularly during mobile deployments – for example, in customer service?
Markus Bernhart: The ZDH survey reveals significant differences based on company size. While only 31 percent of sole proprietorships accept cashless payments, this figure rises to 84 percent for businesses with more than 50 employees. Smaller businesses, especially those frequently operating on-site or at customer locations, therefore use cash more often than average. This increases the demands on accurate documentation, timely recording, and proper cash management.

DHB: Are there any typical mistakes when using electronic cash register systems?
Markus Bernhart: In 2024, almost 1.000 cases were documented in which audits failed due to technical problems, such as with the export of data via the DSFinV-K interface, the nationwide standard format for the digital transmission of individual cash register data to the tax authorities. This roughly corresponds to one in twenty audit cases.

While technical problems are not a widespread phenomenon, the figures show that even formal requirements such as correct data export can pose an audit risk. If the auditor cannot fully and correctly extract the data digitally, this is considered a deficiency. Often, outdated systems or inadequately configured interfaces are the cause.

DHB: What are the obstacles to the implementation of the TSE?
Markus Bernhart: Although electronic cash register systems have been required to be secured with a Technical Security Device (TSE) since January 2023, the figures still show numerous violations. Many businesses are still using cash register systems without a TSE or are not using the required security device correctly.

In practice, various problem areas emerge. With purely hardware-based TSE solutions, for example, when the TSE module is only connected to the printer, the entire POS system is not always secured. This creates security gaps that can be flagged during audits. Cloud-based POS systems with a centrally integrated TSE and automated updates, on the other hand, have been shown to reduce certain potential sources of technical errors.

However, one common source of error remains regardless of the system: the reporting obligation. After commissioning an electronic recording system, the relevant TSE (Technical Security Equipment) and company data must be transmitted to the tax office within one month, either via Elster (the German online tax filing system) or directly via the POS system. This obligation applies to cloud-based as well as locally operated systems. In practice, however, this deadline cannot always be met.

Smaller craft businesses in particular often face the challenge of implementing numerous legal requirements on time, in addition to their day-to-day operations.

DHB: What errors do you observe with partial and down payments?
Markus Bernhart: Typical issues include incompletely documented or belatedly recorded partial and down payments. The same applies to cash disbursements or transfers of cash to the bank, which are only entered into the cash book days later. This is often due to organizational time pressure and not a lack of diligence; however, such gaps contradict the principle of timely and complete recording and can be considered formal deficiencies during a cash audit.

DHB: How often is proper procedural documentation lacking – and what exactly is being forgotten here??
Markus Bernhart: Clear process descriptions for cash management, responsibilities for daily closing procedures, or the logging of subsequent changes are often lacking. Changes, in particular, must not be made without documentation. Every adjustment must be recorded in a traceable and verifiable manner.

DHB: What role do cash shares still play in the skilled trades today?
Markus Bernhart: Cash remains the standard in the skilled trades. A survey by the German Confederation of Skilled Crafts (ZDH) shows that while two-thirds of businesses offer card payments or digital methods in addition to cash, twelve percent accept only cash. This percentage is particularly high among sole proprietorships and trades with smaller individual sales volumes. The economic dimension is interesting: fees for cash deposits and withdrawals average over one percent of the transaction volume.

In addition, there is an organizational effort averaging almost an hour per week for deposits and obtaining change. Even though only 18 percent of businesses consider cash costs too high, the still widespread assumption that cash is practically free compared to other payment methods is incorrect. This shows that cash is not only accepted in the skilled trades, but is often perceived as practical and reliable, even if it does entail administrative work.

At the same time, practical experience shows that many businesses still underestimate the advantages of cashless payments. Card payments can simplify processes, make payment transactions more transparent, and are often less expensive than assumed.

DHB: Subsequent changes are often not recorded – will the tax office notice this during a cash register audit?
Markus Bernhart: Yes. The aim of the cash register law is to ensure the immutability of digital records. The TSE (Technical Security Equipment) generates sequential signature and transaction numbers. This allows gaps or subsequent changes to be detected. During a cash register audit, completeness, traceability, and immutability are specifically checked. Unrecorded changes are therefore risky.

DHB: What do tax offices check first during a cash register inspection, and what do they pay particular attention to in your experience?
Markus Bernhardt: The cash register inspection is unannounced and serves to verify the proper management of the cash register system. The following are specifically checked: presence and correct use of the TSE (Technical Security Equipment), compliance with the obligation to issue receipts, digital data exports, and completeness and traceability of the records. Depending on the case, the inspection can range from a brief visual check to a complete readout of the cash register data.

DHB: When does a "mistake" or a formal error become a tax law criminal problem?
Markus Bernhart: Certain violations, such as the failure to use a TSE (Technical Security Equipment) or the proper use of electronic recording systems, can be punished as administrative offenses with a fine of up to €25.000 (§ 379 AO). This fine can be imposed regardless of whether tax evasion has actually occurred. If electronic cash register data is not made available via the prescribed digital interface (DSFinV-K) during an audit, this entitles the tax authorities to question the accuracy of the accounting records and reject them.

Even a simple violation of the obligation to issue receipts is considered an indication that record-keeping requirements have not been met, which can directly lead to an estimation of the tax base. It generally becomes relevant under tax criminal law if intent or recklessness can be proven on the part of the person involved, for example, in cases of demonstrable manipulation.

DHB: Employees play a crucial role in cash management. How can business owners better train their teams?
Markus Bernhart: Crucially, cash management must be understood as a continuous process. This includes: clearly defining responsibilities for cash management and daily closing procedures; documenting processes in writing (procedural documentation). Training on the principles of proper accounting (GoBD) is essential: timely, comprehensive, and comprehensible; raising awareness of the importance of the technical security device (TSE) and the reporting obligation. Furthermore, regular internal plausibility checks should be conducted, rather than just year-end preparation. The figures show that errors rarely arise from intent, but often from a lack of process clarity. Establishing clear structures significantly reduces risks. 

The questions were asked by: Kirsten Freund 

*Nationwide company survey conducted by the Central Association of German Crafts (ZDH) from August to September 2025.
** Report on the evaluation of the law on protection against manipulation of digital basic records by the Federal Ministry of Finance (as of November 2025)

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