Note: This article does not constitute legal advice. For legally binding information, please visit the § 146a Abs. 2 AO.

Introduction

Since 2020, all entrepreneurs are required to issue a receipt to every customer. While the customer does not have to accept this receipt, it must still be issued. This regulation is intended to create transparency and prevent tax evasion.

What does this mean for me at the cloakroom?

Often, there is not a digital coat check system in place. Naturally, this raises the question: Do I have to issue a receipt every time?

Good news first:

You can be exempted from the obligation to issue receipts. In principle, an exemption from the obligation to issue receipts is possible. If goods are sold to a multitude of unknown customers, individual receipt issuance may be considered unreasonable. In this case, you can apply to the competent tax authority to be exempted from the obligation to issue receipts.

Exactly this applies to the cloakroom: A multitude of unknown customers.

Is that all good?

Unfortunately, not entirely. Even if you are exempt from the obligation to issue receipts, a customer can still request a receipt, and you must issue it to them. The TSE requirement also remains in effect. The obligation to issue receipts should not be confused with the obligation to create a self-made receipt for accounting purposes.

What does this mean for the cloakroom?

1. Go to your tax office and obtain an exemption from the obligation to issue receipts for the cloakroom. This will keep you on the legally secure side. In practice, the tax offices are aware of the issue and know the process at the cloakroom.

2. What happens if a customer asks for a receipt? You must be able to issue a receipt. A coat check ticket is usually not sufficient. It must contain the following information:

   • Full name and address of the company

   • Date of receipt issuance

   • Type and quantity of the sold product

   • Invoice amount and applicable tax rate

Theoretically, you can do this by hand on a paper slip. Whether this solution is satisfactory for you is up to you.

This is how your cloakroom complies with the receipt obligation. A requirement for this is that you only operate an open cash register (i.e., a pure cash register).

Isn't there a better solution?

Yes, there is. Use a digital system that allows card payments. All necessary data will then be automatically captured and can be made available to your customer. When using a digital cash register, you must, of course, observe the TSE requirements. You can find more about TSE and KassenSichV and what it means for the cloakroom here.

How does Itemdrop solve this?

Itemdrop makes it very easy. We are 100% compliant with the receipt obligation. When a customer requests a receipt, they can either receive it by email, or you can order a receipt printer that you connect with Itemdrop to print the requested receipt. This ensures that you meet all legal requirements while providing your customers with a modern and convenient service.

Conclusion

The receipt obligation may initially seem like an additional hurdle, but with the right solutions, you can easily overcome this challenge. With Itemdrop, you are well-equipped to meet all legal requirements and manage your cloakroom operations efficiently and future-proof.

Interested in a modern and legally compliant solution for your cloakroom? Learn more about Itemdrop and how we can help you revolutionize your business.