In this case, the annual receipt – which is also the monthly receipt for December 2024 – must be printed. Instructions for printing can be found in your cash register’s user manual or obtained from the manufacturer. When printing, ensure that the signature creation device is connected and ready for use.
The printed annual receipt must then be scanned using the QR code on the receipt with the “BMF Belegcheck” smartphone app provided by the Ministry of Finance.
The app checks the QR code automatically after you enter your authentication code, and the result is forwarded to your FinanzOnline account. If your phone has already been used to verify the start receipt, the code is stored and does not need to be re-entered.
If not, the code can be retrieved in the FinanzOnline system under the function “Verwaltung von Authentifizierungscodes” (Management of authentication codes) → “Code anfordern” (Request code). A 12-digit code is generated and listed. Previously requested codes can also be reused for this process.
Once verification is successful, a green checkmark will appear in the app.
Some modern cash register systems can communicate directly with FinanzOnline. In such cases, the system can automatically register the cash register and perform all required submissions, including the verification of start and annual receipts.
If your system has this technical capability, you do not need to print or manually verify the annual receipt.
Businesses that cannot perform electronic submissions (e.g., no internet access or smartphone) may send the printed annual receipt along with the official form RK1 to the Federal Ministry of Finance.
The annual receipt must be created, printed, and stored on the last day of the calendar year in which sales are made – typically December 31. It must be generated before the first cash transaction of the new year.
If your business remains open past midnight, you may create the receipt after closing time, but no later than the next opening day. Businesses open 24/7 may also create the annual receipt either before or after midnight.
The verification or submission of the annual receipt to the Ministry must be completed by February 15 of the following year, meaning the receipt dated December 31, 2024 must be submitted by February 15, 2025.
