Till data examination
Finding or artefact — the difference decides.
Much of what looks like an anomaly in a till examination is not one. In orderly operation a till system produces patterns that look like manipulation and are not. Anyone who does not recognise them for what they are mistakes normal operation for a finding — and then negotiates over an add-back for which there is no cause.
Why separating comes before defending
As long as it is not settled which of the twenty anomalies are real, all twenty are defended — including the sixteen that resolve themselves. That costs time, credibility and negotiating room. The reverse holds just as firmly: a genuine defect does not shrink because it is disputed. The first task is to tell the two apart.
What applies
The provisions in this table are German law. Most European legal orders know the same principle — set out verbatim and by country in the register of legal bases.
| Point | Legal basis | What it means |
|---|---|---|
| The principle | § 158 Abs. 1 AO | Proper accounting shall be taken as the basis of taxation. |
| The threshold | § 158 Abs. 2 Nr. 1 AO | Only in so far as there is cause to object to substantive accuracy. |
| The technical duty | § 146a Abs. 1 Sätze 1 bis 3 AO | Individually, completely, correctly, in good time and in order — protected by a security module, storage medium and uniform digital interface. |
| Data access | § 147 Abs. 6 Satz 1 AO | Inspection, machine analysis or transfer as specified by the tax authority. |
| The unannounced inspection | § 146b Abs. 1 Satz 1 AO | Without prior notice and outside an external audit. |
| The consequence | § 162 Abs. 1 Satz 1 AO | Estimation only in so far as nothing can be established or calculated. |
What often counts as a defect and is none
Gaps in consecutive number sequences, receipts without a signature, transactions that appear twice, time differences between till and security module, an unusual concentration of cancellations. Each of these can be a finding — and each can be a designed property of the system. Which of the two applies is decided by the data, not by the ratio.
Four till systems, four legal orders
We work in German, Austrian, Italian and Swiss till technology. That is not an extra but a precondition: what is an error in one system is the prescribed behaviour in another. Anyone who knows only one takes the peculiarities of the others for findings.
What we contribute
We analyse the same body of data the audit has, check completeness and consistency, and separate technical peculiarities from genuine findings. For every point we present an assessment, the reasoning and a recommendation — including where a finding speaks against you.
The legal provisions cited here are given for information and do not replace legal advice.