KassenSichV quiz: beginner or professional? Test your knowledge!

Why were the GoBD supplemented by the regulations of the KassenSichV? (Multiple answers possible)

To ensure protection against manipulation, the tax authorities want to know which systems the documents flow through. Progressive auditing starts with the voucher, continues through the accounts, to the balance sheet, and ends with the tax return. What is meant by retrograde audit?

In which format are the archived cash register and Fiscal data to keep available? (Several answers are correct)

Why do the majority of cash audits end with complaints?

What does a technical safety equipment (TSE) consist of? Select the 3 correct components!

The implementation of the KassenSichV requires the creation of procedural documentation. This serves to explain to external auditors in a comprehensible way how documents are handled. Which of the following points is usually NOT part of the procedural documentation?

In Germany, there is no obligation to use a cash register. Although those who already have
use an electronic or computerized cash register, this either with a TSE unit
upgrade or replace. Small business owners, however, and that can be hairdressers, workshops
or catering businesses are not required to use a cash register.
Is that right?

Public administrations (service or cult offices) as well as disposal companies (payment at the scale at the landfill) and other cash and EC card transactions are excluded from the implementation of the KassenSichV due to their insignificance.

Is that right?

Each cash register of a company must be reported to the relevant tax office. The reporting data includes the following information: (multiple answers possible)

What does the receipt require?