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Beleg­aus­ga­be­pflicht — what you need to know

With theKas­sen­SichV there are several topics that you need to con­si­der. The obli­ga­ti­on to issue a rece­ipt (Beleg­aus­ga­be­pflicht) is one of them. What is this all about? We sum­ma­ri­ze the most important infor­ma­ti­on for you.

Johannes Ferner

Johan­nes Ferner

Unter­neh­mer, Finanz & Tech­nik-Exper­te

Once the Kas­sen­SichV comes into force star­ting with Janu­a­ry 1, 2020, the rece­ipt issuing obli­ga­ti­on — Beleg­aus­ga­be­pflicht will also become valid. This sti­pu­la­tes that the custo­mer must be pro­vi­ded with a rece­ipt “in imme­dia­te time-rela­ted con­text with the busi­ness tran­sac­tion”.

Still, the “rece­ipt obli­ga­ti­on” app­lies only if elec­tro­nic record­ing sys­tems are used — for examp­le, cash regis­ter sys­tems, iPad cash regis­ter sys­tems, etc.

There is cur­r­ent­ly an excep­ti­on regar­ding the stan­dard cash regis­ters — namely, there is no rece­ipt issuing obli­ga­ti­on in such instan­ce.

Elec­tro­nic rece­ipts

Accord­ing to the requi­re­ments of the Kas­sen­SichV, the rece­ipt can be issued in paper form or also be made avail­ab­le elec­tro­ni­cal­ly in a stan­dar­di­zed data format. Whe­re­as at the moment the prin­ted rece­ipts are still more common, the future belongs to the elec­tro­nic rece­ipts (also for envi­ron­men­tal pro­tec­tion rea­sons). In this con­text, you need to pay atten­ti­on to the fol­lo­wing:

In order to trans­mit the rece­ipt elec­tro­ni­cal­ly, the custo­mer must give his con­sent. If the custo­mer agrees, the elec­tro­nic rece­ipt can be then trans­mit­ted. Trans­fer of the rece­ipt

Exemp­ti­on from Beleg­aus­ga­be­pflicht

May it come to sel­ling goods to a large number of unknown per­sons, the Beleg­aus­ga­be­pflicht may be waived, for rea­son­ab­le rea­sons, by request and with the con­sent of the com­pe­tent aut­ho­ri­ty.

The pos­si­bi­li­ty of exemp­ti­on under the same con­di­ti­ons also app­lies to ser­vices. A Exemp­ti­on within the mea­ning of § 148 AO can only be app­lied for and gran­ted to the respec­tive indi­vi­du­al case. It comes into con­si­de­ra­ti­on only if it can be proven that there is a objec­tive or per­so­nal hardship for the indi­vi­du­al tax­pay­er. The costs incur­red in car­ry­ing out the rece­ipt issuing obli­ga­ti­on do not make a fac­tu­al edge case.

Howe­ver, the exemp­ti­on does not exempt the entre­pre­neur from the customer’s claim to issue a rece­ipt.

What infor­ma­ti­on must be inclu­ded on the rece­ipt?

Accord­ing to Kas­sen­SichV, the fol­lo­wing mini­mum requi­re­ments will be app­lied to a rece­ipt in the future.

Here is what must be inclu­ded on the rece­ipt:

  • full name and full address of the entre­pre­neur in ques­ti­on
  • the rece­ipt issuing date and the star­ting and com­ple­ti­on time of the tran­sac­tion
  • the quan­ti­ty and type of goods or the scope and nature of other ser­vices
  • the tran­sac­tion number
  • for each tax rate, the sums of the fees and the tax amount con­tai­ned the­r­ein are to be listed. In the case of tax exemp­ti­on, a note must be inclu­ded.
  • the serial number of the elec­tro­nic record­ing system or the serial number of the secu­ri­ty module.

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