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Compare types of registers

Cash box, register app or electronic register system: start with how you actually record sales. These differences help you make an initial assessment.

Current 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

Two businesses accept cash but record sales differently. Compare how transactions are recorded, not just how customers pay.

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. Manual cash box

    Example

    Business A: a cash box; sales are recorded outside an electronic cash-register system.

    Your notes

  2. Electronic register

    Example

    Business B: a cash-register app records sales; cash and card payments are allocated within it.

    Your notes

  3. TSE

    Example

    Open question for B: what function does the app perform, and does this particular system fall within the statutory requirements?

    Your notes

What you take away

A description of sales, payment and recording for each actual recording process. The provider and tax adviser can use this as their starting point.

Still open / contact person

For your conversation

  1. Manual cash box

    You use a cash box and keep records outside an electronic cash-register system.

  2. Records

    You can continue to use a cash box or drawer without electronic recording. As a general rule, transactions must be recorded individually and in an orderly manner; cash income and expenditure must be recorded daily. Discuss with your tax adviser whether an exemption from individual recording applies and which documents your business needs.

  3. Electronic register

    For an electronic register system covered by the legislation, TSE, receipts, records and register notification go together. An up-to-date device alone does not show whether all processes are fully set up.

  4. TSE

    Whether a TSE is required cannot be determined from the payment method alone. The electronic recording system used and its function also matter. Have the specific system assessed.

Official sources

kassen-pflicht.com

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

Individual tax questions belong with a tax adviser.