Can several parties subject to a bookkeeping obligation use the same cash register system?

Yes, a common cash register system may be used if the cash register system enables all use to be registered separately for each individual enterprise that is subject to a bookkeeping obligation, and the means of payment are kept separate.

Section 2-5 first paragraph of the Cash Register System Regulation is worded as follows:

“Cash register systems intended for use by several enterprises with a bookkeeping obligation must be organised in such a manner that all continuous use, including the means of payment, is registered separately for each enterprise with a bookkeeping obligation.

Among other things, this also means that the system must be able to produce X and Z reports and different receipts for individual users of the cash register system.

In addition, the consultation proposal for amendments to the Bookkeeping Regulation also contains the following provisions:

Section 5a-5 third paragraph

“If several parties who are required to keep accounts use the same cash register system (see Section 5a-9), does at least one of the parties have to use an integrated cash register drawer in order to store the means of payment? If it is not possible to keep the means of payment from several users who are required to keep accounts separate in the cash register drawer, other users must store the means of payment in separate cash register drawers.”

An example of the use of a common cash register system is where two hairdressers run sole proprietorships from the same premises. If they decide to use a common cash register system, both can use the integrated cash register drawer in order to keep notes and coins, provided that the means of payment can be kept separate for each hairdresser. If this is not possible, one of the hairdressers must use the integrated cash register drawer, while the other must use another ‘cash register drawer’, e.g. a cash box. It follows from the draft for Section 5a-9 of the Bookkeeping Regulation that those who are required to keep accounts must also carry out individual daily settlements.