Since 1 January 2018, tax authorities have been able to carry out unannounced audits — a so-called cash register inspection (Kassennachschau). This is in addition to prior tax audit procedures.
Among other things, the auditors of the Ministry of Finance can use auditing software to determine whether the cash register has undergone any subsequent manipulation.
If any lack is detected during the inspection, it may lead to an external audit. If the auditor finds out inconsistencies or that the recorded data does not meet the requirements, the entrepreneur must expect that his profit will be reassessed and the taxes will be reevaluated.