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Prepare for the register check

Before starting the check, gather your business locations, register equipment details and annual records. Uncertain information is not a barrier: note it down as questions for your conversation.

Current lawGovernment draft · not yet lawAs of 13.10.2026

This overview helps you prepare. It is not a full assessment or individual legal or tax advice.

Worksheet to take with you

Information is missing before you start the check. Prepare answers together with their source instead of estimating unknown figures to fit.

Illustrative example, not a case assessment

The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.

Location / date

  1. Clarify business location and activities

    Example

    Business location: Shop A in Germany; note additional activities separately and obtain professional classification where needed.

    Your notes

  2. Create an equipment list.

    Example

    Register type: an app is in use; its precise function is still unknown. Keep this uncertainty explicit in the check.

    Your notes

  3. Gather documents for your tax adviser.

    Example

    Turnover information: annual documents are available, but the relevant definition remains unresolved. Do not copy the register report without assessment.

    Your notes

What you take away

An answer sheet with known information, supporting documents and explicitly unknown points. The check provides orientation, not proof of an audit.

Still open / contact person

For your conversation

  1. Clarify business location and activities

    Clarify with your tax adviser which German or foreign rules cover your activities.

  2. Create an equipment list.

    Which registers, apps and connected payment systems do you use at which locations?

  3. Gather documents for your tax adviser.

    Have your business structure, locations and available annual records ready. Separate final figures from estimates.

  4. What still needs clarification

    Your existing systems and documents, and the specifics of your activities.

Official sources

kassenpflicht-check.de

An information resource from moaby, a provider of cash-register systems.

Individual tax questions belong with a tax adviser.