In Italy, the receipt for each coffee is placed on the counter. The cash register in the bar keeps a log. Guests should always take their receipts with them, because there could be inspections in the vicinity of the premises. With mandatory digital cash registers, hardware or software-based solutions and prompt reporting, the tax authorities in France, Croatia, Albania, Austria and most other European countries are also making sure that businesses do not bypass cash registers in an effort to evade taxes. The legal requirements in Germany’s hospitality industry were not quite as strict until the end of 2019, which some business owners took advantage of.
The new cash register security regulation should put an end to it: Issuing receipts and a tamper-proof technical safety system (TSS) in electronic cash registers are now mandatory. In addition, the tax offices will perform audits, and restaurateurs who do not comply with the new regulations will face fines of up to €25,000. A nationwide transitional period for conversion of the cash registers will last until 30 September 2020, and there will not be any audits and penalties until that time. Due to the coronavirus pandemic, some federal states extended the deadlines for this safe harbour rule. It gives businesses that have not yet completely converted some extra time.