The Grand totals must state the total amount that has been registered at the point of sale since the beginning. Grand total sales will then show the total sales amount which has been registered since the start, before the deduction of Grand total returns. It is sufficient for the accumulation of Grand totals to start when the cash register system which supports the new Regulation is installed.
The requirements in the Cash Register System Act and associated Regulation apply to cash register systems which are placed on the market after 1 January 2017. The requirements will then apply with effect from installations of the system version that supports the new Regulation. The Grand total can then start at 0. A product declaration must be provided for the new version of the cash register system before it can be used by those who are required to keep accounts. If the cash register system already includes a Grand total in X and Z reports, it will not be necessary to reset this when the new version is introduced.