Service · Cash register audit

Cash register audits in the taxi and private hire trade.

What drivers and operators need to know about the unannounced audit by the tax office. Legal basis: § 146b AO. Unannounced and effective immediately.

Master data for the audit

Business premises, staff, vehicle and recording system

Conduct during a cash register audit (§ 146b AO)

This procedural documentation governs the conduct of all staff during a cash register audit by the tax authority.

Purpose of this documentation

Ensuring an orderly audit procedure
Avoiding formal objections
Guaranteeing data provision under § 146a AO
Ensuring TSE and DSFinV-TW compliance

What is a cash register audit?

Unannounced check of the correctness of cash records (§ 146b AO)
Applies to EU taximeters and odometer-based fare meters
The TSE (technical security system)
Receipt printer and DSFinV-TW data export
Back-office systems where applicable

Immediate steps when the auditor arrives

Step 1 – Stay calm

Remain polite and cooperative
Ask for the auditor's ID
Note name and office

Step 2 – Inform immediately

Notify management without delay
Inform the tax adviser if so arranged
No access to data without informing management

What may the auditor request?

Inspection of

Current shift data
TSE transaction data and serial number
Trip data and payment methods
Driver and vehicle master data

DSFinV-TW files

Fahrten.csv, Fahrten_Zahlarten.csv, Schicht.csv
TSE_Transaktionen.csv
Stamm_Unternehmen.csv, Stamm_Fahrzeuge.csv, Stamm_TSE.csv

The TSE export contains

Secured application data
Log data and transaction number
Signature counter and check value

Staff may

Explain how the system is operated
Demonstrate receipt printing
Start the DSFinV-TW export
Show the QR code on the receipt

Staff may not

Delete data
Correct shifts manually
Remove or deactivate the TSE
Make subsequent changes

The TSE-compliant receipt

A TSE-compliant receipt contains

Transaction number
Signature counter and check value
Serial number of the recording system
Serial number of the TSE
Start and end time of the trip

Without a QR code the auditor cannot

Check the integrity
Verify the signature chain
Carry out an automated evaluation

QR code automatically
The starksoft receipt printer generates the QR code in accordance with DSFinV-TW with all TSE data on the receipt.
Machine-readable
The auditor verifies on the spot, there are fewer queries, and the audit takes less time.

Special case: TSE failure

Document the reason for the failure without delay
Rectify the TSE failure promptly
The receipt must make the failure recognisable
Continued operation only in compliance with the regulations

Checklist for drivers and staff

The following must be available in the vehicle at all times:

Place of business and company details
TSE serial number
Driver details
Vehicle details and licence
Means of printing receipts
Access to the DSFinV-TW export

What is audited?

The tax office auditor checks the following areas of cash management in the taxi and private hire trade.

Electronic recording system (eAs)

Proper functioning of the TSE
Compliance with the obligation to issue a receipt after every trip
Existence of up-to-date procedural documentation
Complete recording of all trips and takings
Readability of the stored data, DSFinV-TW export
Availability of TSE serial number and signature chain

Cash book

Daily cash count with complete documentation
Verifiable cash balance at any time
Agreement between cash book and actual balance
Complete shift and trip closes per vehicle

Obligations and procedure

Unannounced
Auditors appear during business hours, including directly at the vehicle or on the depot, and must identify themselves with an official ID. In the taxi trade the audit can also take place at the taxi rank or during a shift.
Duty to cooperate
Drivers and operators are obliged to grant access to the recording system, open the device and provide all stored data, such as the taximeter printout and the TSE export.
Cash count on request
The auditor may demand an immediate cash count. Cash takings in the vehicle must match the recorded trips without gaps.
Registration obligation since 2025
Electronic cash registers and taximeters with TSE purchased before 1 July 2025 had to be registered with the tax office via „Mein Elster“ by 31 July 2025. New purchases must be registered within one month.

Consequences of deficiencies

Tax audit
In the event of significant irregularities, the cash register audit can turn into a full external tax audit without separate notice, with a retrospective review of several financial years.
Estimated assessment
If records are missing, the TSE is defective or manipulation is detected, the tax office estimates the takings. This can result in substantial back-payments of tax and interest.
Fines
Breaches of proper cash management, such as failure to issue receipts or a non-functioning TSE in the taximeter, can be punished as an administrative offence with fines.

Tips for preparation

Keep up-to-date procedural documentation for your taximeter and your settlement system.
Train your drivers: stay calm, ask for the auditor's ID, cooperatively grant access.
Make sure the TSE in the taximeter works properly and the data can be read out at any time.
Carry out a shift close and a daily cash close every day and document them.
Keep all receipts and daily closes complete and in order.
Register your electronic recording system with the tax office via „Mein Elster“ within the deadline.

How starkcenter provides operating records, the DSFinV-TW export and the TSE check is explained in the guide to the TSE obligation.