Digital interface of the financial administration for cash register systems (DSFinV-K) defines the rules which POS systems must follow – from possible operation and transaction types to specifications of different payment methods, receipt QR code creation elements and all other relevant POS-operation specifics.
Tipping is an issue for businesses, especially in the hospitality sector, which is usually observed from the customer satisfaction point of view as well as from a taxation perspective.
Let’s see how does the DSFinV-K treat the topic of tips.
First of all, it is necessary to notice that tips are included in the list of business transaction types.
Further on, there are two types of tip business transactions according to DSFinV-K: TipAG and TipAN. This distinction mainly takes into account who ultimately will receive the tip itself.
In the business transaction type “TipAG”, income from tip payments to the employer is recorded. The process of collecting the money represents a separate business transaction.
The corresponding VAT requirements must be taken into account and are processed according to the allocation to the VAT keys.
TipAG only refers to the inflow into the cash register. The withdrawal or outflow occurs through other business transaction types.
All cash-effective receipts and payments of tips to the employee are recorded in the “TipAN” business transaction type.
Tips for the employee have neither wage tax nor VAT consequences.
This type of transaction should therefore only be used if there is an effect on the composition of the entrepreneur’s assets. This is the case, for example, if tips are paid non-cash together with the invoice amount. It is possible to show both the receipt of the tip and the payment of the tip to the employee with this business transaction type.
Is there a topic for which you are not certain how it should be handled on the POS from the DSFinV-K perspective?
Get in touch with JB Fiscal Consulting to get and/or to remain compliant with German fiscalization requirements!