Kassenumsätzen

Kassenumsätze are the cash receipts from customers at the point of sale. They represent the cash portion of a business’s turnover and are typically recorded in the cash register or POS system. The term is commonly used in retail, hospitality, and service sectors to distinguish cash transactions from non-cash sales. In many cases, Kassenumsätze include cash payments and other transactions settled through the cash register, while non-cash payments such as credit card transactions are recorded separately in the accounting system.

In Germany, Kassenumsätze are subject to specific accounting and tax rules. The GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form) set standards for proper, auditable digital records, including cash register data. The KassenSichV (cash register security regulation) imposes requirements for secure cash registers and tamper-evident documentation, and mandates use of appropriate technical security measures to protect cash-related data. Businesses must ensure accurate recording of sales, timely cash close, and reconciliation of the Kassenbestand with reported revenues. Non-compliance can trigger audits and penalties.

Practically, Kassenumsätze affect liquidity management and tax compliance. Daily reconciliations, maintenance of receipts and cash-count sheets, and proper archival of records are part of routine procedures. Records typically must be retained for a legally prescribed period, often ten years, to satisfy tax and audit requirements.