The tax office may make additional estimates where errors arise in the use of electronic cash registers, such as: missing documentation on cash register settings, no consecutive Z-numbers on the daily total receipts, illegibility of receipts printed on thermal paper, etc. However, such estimates are limited to the highest net profit rates in the official guideline rate collection (Richtsatzsammlung). Higher additional estimates are only permissible by way of exception where plausible reasons exist, which must either be apparent or must be set out by the tax office; see the recent ruling of the Finanzgericht Münster of 16 May 2013, Az. 2 K 3030/11 E, U.
Frequently asked questions
Frequently asked questions
When may the tax office add estimated revenues in the case of electronic cash registers?
Additional estimates are permissible if formal or material errors occur when using electronic cash registers. Typical examples include missing documentation on register settings (e.g. programming logs), non-sequential Z-numbers on daily totals receipts, or illegible receipts on thermal paper. Such deficiencies breach the record-keeping obligations and justify an estimate of the tax base.
What is the general upper limit for additional estimates by the tax office in cases of cash register deficiencies?
Additional estimates are generally limited to the highest net profit rates set out in the official guideline rate collection (Richtsatzsammlung). The BMF's Richtsatzsammlung contains industry-specific benchmark figures that serve as a reference for estimates. This upper limit protects taxpayers from excessive add-backs.
Under what conditions are higher additional estimates beyond the guideline values permissible?
Higher additional estimates are only permissible in exceptional cases where plausible reasons exist. These reasons must either be evident from the circumstances or be specifically presented and substantiated by the tax office. Without a comprehensible justification, the upper limit of the guideline rate collection (Richtsatzsammlung) applies.
Which typical cash management errors lead to estimated additions by the tax authorities?
Common deficiencies include the absence of the operating manual and documentation of cash register settings (programming protocols), Z-numbers on daily total receipts that are not consecutively numbered, and faded, illegible thermal paper receipts. The lack of cancellation slips or records of training operations may also be challenged. Such errors jeopardize the evidentiary value of the bookkeeping.
What does the ruling of the Finanzgericht Münster of 16 May 2013 (Az. 2 K 3030/11) address?
In this ruling, the Finanzgericht Münster clarified that additional estimates in cases of deficiencies in electronic cash register accounting are generally capped at the highest net profit rates of the official guideline rates (Richtsatzsammlung). Higher estimates are only permissible if special grounds are presented in a comprehensible manner. The ruling thus strengthens the legal position of taxpayers against excessive estimated assessments.