Can cash be withdrawn from the cash register drawer if the withdrawal is not registered in the cash register system? What about incoming payments which do not concern cash sales?

Yes, cash can be withdrawn and accepted even if it is not registered in the cash register system. Special documentation must be prepared when withdrawals and incoming payments are not documented via the cash register system. 

Section 2-8-2 second paragraph of the Cash Register System Regulation is worded as follows (our underlining):

If receipts for credit sales are printed from the point of sale, the quantity and amount of credit sales must be specified. The same applies to payments received and return receipts which concern credit sales. The number of other incoming and outgoing payments registered at the point of sale must also be specified with the type and amount concerned.

The provision requires incoming and outgoing payments registered at the point of sale to be specified in X and Z reports. This also applies to incoming payments relating to credit sales which have been ‘invoiced’ from the point of sale. There is therefore no requirement for the cash register system to have a function for registering incoming and outgoing payments. If cash is withdrawn from the cash register drawer, this must be documented in accordance with Section 5-3-8 of the Bookkeeping Regulation (which enters into force on 1 January 2019), and the documentation must be retained in the cash register drawer:

Section 5-3-8. Registration of change float and requirements concerning documentation in connection with cash withdrawals

The change float must be registered in the cash register system at the start of the day.

Withdrawals of cash from the cash register drawer during the day must be documented separately.

The documentation must contain at least the following information:

a) date and time

b amount

c) the name of the person who made the withdrawal

The documentation must be retained in the cash register drawer.

Incoming payments which do not concern cash sales (i.e. which do not concern payment for goods and services at the time of sale) must be documented. See Section 5-11 of the Bookkeeping Act.

Documentation of payment transactions which do not concern cash purchases and sales must state the payer and payee, as well as the amount and documentation date.

Separate documentation must be prepared for incoming payments which are not registered and documented adequately via the cash register system.

As regards tips generally, it should be noted that it is not permitted to keep tips in the cash register drawer, unless the cash register system has a function for registering tips. See Section 5‑3‑2 final paragraph of the Bookkeeping Regulation (which enters into force on 1 January 2019).