Kassenbuch

Kassenbuch in English: how to keep a cash book in Germany, with the daily Kassenbericht and the TSE explained

A Kassenbuch (cash book) is the daily record of all cash that comes into and goes out of your business. German law requires cash receipts and payments to be recorded every day (§ 146(1) AO). If you use an electronic till, it must have a certified security device (TSE); if you use a simple cash box (offene Ladenkasse), you can work out the day's takings with a daily count and a Kassenbericht. These rules apply to every business that handles cash, whatever its size or trade.

Last reviewed: 2026-11-02

Which situation are you in?

The way you take cash decides your rules. You do not have to buy a till by law, but if you use one, it must meet the rules below.

Electronic till or POS system

Must record every sale individually, be protected by a certified TSE, give a receipt for each sale, and be reported to the tax office (§ 146a AO). This includes tablet tills, taximeters and app-based meters.

Offene Ladenkasse (cash box, no till)

If you sell goods to many unknown customers for cash, you do not have to list each sale (§ 146(1) AO). You still have to record the day's total every day. The usual method is the Kassenbericht below.

A few cash payments, mostly invoices

Each cash payment is recorded on its own, with a receipt. A cash book is the place for that.

No business cash at all

If you sometimes pay for a business cost from your own pocket, you do not need a cash book. It is recorded as a private contribution (Privateinlage).

If you mainly sell services, such as a hairdresser, or goods and services mixed, like a restaurant, ask your tax advisor (Steuerberater) if the exception for listing individual sales fits you. The law speaks of selling goods.

What goes in, and a layout you can copy

One line per movement, in date order. Keep one cash book per cash box. A Kassensturz means counting the cash and comparing it with the book.

„Datum“: date.
„Beleg-Nr.“: receipt number. Every line needs a receipt (Beleg). If you have none, write your own one with the date, amount and purpose (Eigenbeleg).
„Text“: what happened, for example Tageslosung (daily takings), Einkauf Büromaterial (office supplies), Einzahlung Bank (bank deposit), Privatentnahme (private withdrawal).
„Einnahme“: cash in.
„Ausgabe“: cash out.
„USt“: the VAT rate, 19% or 7%, where it applies.
„Bestand“: the running balance after each line.

Three lines for a Tuesday, from an opening balance of €200.00. Receipt 45, supplies for the shop, out €30.00, balance €170.00. Daily takings, in €640.00, balance €810.00. Bank deposit, out €500.00, balance €310.00.

We do not offer a downloadable Excel template, for a reason. A normal spreadsheet can be changed without a trace, and § 146(4) AO says an entry must not be changed so that the original can no longer be seen. A paper book with entries in order, or software that keeps every change, is safer. You may keep your records in another living language, but the tax office can ask for a translation (§ 146(3) AO).

The balance can never be below zero, because cash cannot be negative. If your book shows a negative balance, then an income entry is missing, a date is wrong, or a deposit from private money was forgotten.

The Kassenbericht: working back from the count

This is the standard calculation for a cash box. Count the cash first, at the same time every evening.

The formula: daily takings (Tageslosung) = cash counted at closing, minus opening balance, minus private money put in, minus any income already recorded, plus cash expenses and money carried to the bank, plus private withdrawals.

A worked example. Opening balance €200.00. You count €1,030.00 at closing. During the day you paid €45.00 for supplies with a receipt, took €100.00 for private use, and carried €300.00 to the bank.

So: 1,030.00 − 200.00 + 45.00 + 300.00 + 100.00 = €1,275.00 of takings. If your sales mix 19% and 7%, split the amount based on your records and show each share. Write the report the same day, sign it, and keep it with the receipts.

Every missed receipt makes your takings wrong: a forgotten €50 withdrawal makes your takings look €50 too low. So write each private withdrawal down at the moment you take the money.

A daily routine that takes five minutes

Morning: yesterday's closing balance is today's opening balance. Check quickly that the cash matches.
During the day: put a receipt in the box for every payment from the till. Keep card payments out, since they are not cash. If they run through the till, mark them and take them straight out again, so the cash can always be counted.
Evening: count the cash, record the takings, and write the Kassenbericht if you use one.
If there is a difference: record it as its own line, with a short reason. Do not adjust another line to hide it.
Month end: match bank deposits with your bank statement, and lock the month in your system.
Keep records: books and cash reports for ten years, and receipts for eight (§ 147(3) AO). Till data must stay readable too.

What is a TSE, and do I need one?

TSE stands for technische Sicherheitseinrichtung, a certified security device inside or connected to your till. It signs each transaction, so later changes can be seen. You need it if you use an electronic till. You do not need it for a cash box without electronics, for a vending machine, or for accounting software: the regulation says that „elektronische Buchhaltungsprogramme“ are not recording systems of this kind (§ 1 KassenSichV).

Three duties come with a till. First, give a receipt for each sale, on paper or, if the customer agrees, electronically. The tax office can release you from this only for sales of goods to many unknown customers, and only by decision (§ 146a(2) AO). Second, the receipt needs a set list of details such as the transaction number and the TSE serial number (§ 6 KassenSichV). Third, report your till to the tax office electronically within one month of buying or retiring it (§ 146a(4) AO). Rented and leased tills count as bought. For tills bought before 1 July 2025, the report was due by 31 July 2025. If you missed that, report now. The report is made through the ELSTER portal; ask your till supplier for the technical details.

A till with a TSE does not replace your cash book by itself. The till holds the individual sales, and your bookkeeping takes the daily totals, plus any cash movements outside the till. Keep the till's manual and setup records too, since they can be requested.

Why this matters: inspections and estimates

The tax office can visit without notice during normal business hours to check your cash records (Kassen-Nachschau, § 146b AO). The officer can ask to see records and till data. It can apply to any business that handles cash, and it is not an accusation. Hand over what is requested, and if you have an advisor, call them.

If the records have gaps, or there is reason to doubt them, the tax office can estimate your income instead (Schätzung, § 162 AO). An estimate can be higher than the real figure, and you then have to show otherwise. A till without the required protection, or wrong records, can also lead to a fine of up to €25,000 (§ 379 AO). If you have a notice in your hand, see our guide on estimated tax notices; the objection period is one month.

If something has gone wrong in past periods, for example missing daily records, speak to a tax advisor or tax lawyer before changing old records. Do not rewrite old entries.

What our software does, and what it does not

It is not a till. It has no TSE, prints no customer receipts, and does not replace a POS system. If you need a till, buy one from a till supplier.
The cash book records each movement with date, direction, amount, account and VAT rate, and you can attach the receipt as a photo or PDF. The balance runs after each line.
It refuses an entry that would take the balance below zero. Posted lines cannot be changed: a correction is a reversal (Storno) with a new line, and you can lock a period.
The Kassenbericht screen (shown as cash report) calculates the takings from your count and posts them, with the report attached as the receipt, split between 19% and 7% if you enter the share. You still count the cash yourself.
Bank withdrawals are recognised and posted to the cash book. Cash entries flow into Anlage EÜR or the balance sheet and the VAT advance return.
Where it is included: in Bookkeeping & EÜR at €99 per workspace per month, or in Bookkeeping for companies that prepare a balance sheet, from €95 per company per month. There is no separate cash book product.
Language: the cash book and cash report screens are in English. Reports for the tax office stay German.

If your only need is a printed cash book, then a paper book from a stationery shop costs very little and is allowed if kept properly. Software is worth the price when the cash book has to work together with bank, receipts and tax returns. It gives no individual tax advice (StBerG).

Frequently asked questions

Do I need a cash register in Germany?

There is no general duty to own one. You may work with a cash box and a daily count if you sell goods to many unknown customers. If you do use an electronic till, it needs a TSE and has to be reported to the tax office.

Can I keep my Kassenbuch in Excel?

It is risky. Entries can be changed without a trace, which conflicts with § 146(4) AO, and the tax office may not accept the records as reliable. Move to a method that keeps changes visible, such as a paper book kept in order or software that keeps every change.

Do card payments go in the Kassenbuch?

No. Card sales are not cash, and they reach you through the bank or the card provider. If your till adds them to the daily total, mark them and take them out again, so the book always matches the cash you can count.

The cash count does not match the book. What do I do?

Look for the usual reasons first: a missing receipt, a private withdrawal, a wrong date. If you cannot explain it, record the difference as its own line with a note. Small differences happen in real life; hidden ones cause trouble.

I have a small kiosk and only take cash. What is the minimum?

If you have no electronic till: a daily count, a daily Kassenbericht, all receipts, a cash book, and purchase invoices kept in order. If you use a till, the TSE, receipt and reporting rules apply as well.

An officer came to my shop and asked for my cash records. Is this legal?

Yes. This inspection (Kassen-Nachschau) does not need to be announced, and it happens during normal business hours. Private rooms are protected. You must show cash records and give relevant information. Call your tax advisor if you have one.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.