Application decree on cash inspections

The German Federal Ministry of Finance has issued a letter from May 29, 2018 to amend the Application decree on § 146b AO.

§ 146b has been inserted into the German Tax Code (Abgabenordnung, AO) at the end of 2016. The Regulation has to be applied after December 31, 2017.

Cash inspections can be applied for electronic or computer-based cash systems or cash registers, App-systems, balances with cash register functions, taximeters, odometers, amusement machines and open cash registers. Within a cash inspection the fiscal authorities are authorized to visit the premises of tax payers within the usual working hours. The cash inspection is not a tax audit and therefore has not to be noticed in advance