The “Kassensicherungsverordnung” (KassenSichV) has been in force in Germany since January 1st, 2020, and with it the obligation to issue receipts. You are legally obliged to offer every invoice to your customers in printed or digital form.
This is how you fulfill the obligation to issue receipts with your orderbird MINI
- Make sure that your receipt contains all the important information: Customize your receipt and keep it up to date
- Your orderbird MINI will ask you after each transaction whether the receipt should be printed or whether your customers have rejected a receipt. Alternatively, you can also set that the receipt should be printed automatically after each statement: Always print a receipt
Taking a receipt
Whether your customers accept the receipt is up to them. All that matters is that you offer it.
What are the penalties for non-compliance?
The Federal Ministry of Finance (BMF) states:
“A violation can be taken as an indication that the recording obligations have not been complied with. This may result in an estimate of the tax base. In addition, a breach of the obligation to issue receipts can be an indication that the recording system is not being used or protected correctly (administrative offense within the meaning of Section 379 paragraph 1 sentence 1 numbers 4 or 5 of the Fiscal Code)."
(Machine translated. Source for german original version: https://www.bundesfinanzministerium.de/Content/DE/FAQ/2019-11-19-steuersrechtigkeit-belegpflicht.html , last access: December 10, 2021)
Can I be exempted from the obligation to issue receipts?
You can be exempted from the obligation to issue receipts if it is unreasonable for you to print a receipt for each guest in your company. To do this, you submit an application for exemption to your tax office. This will check on a case-by-case basis whether your application will be granted.
The best thing to do is talk to your tax advisor. They will be able to tell you what you should pay particular attention to in your application.
Further information on the obligation to issue documents can be found on the BMF website (https://www.bundesfinanzministerium.de/Content/DE/FAQ/2020-02-18-steuergerechtigkeit-belegpflicht.html, german language).