Does manual opening (‘emergency opening’) of the cash register drawer have to be registered?

Manual opening of a cash register drawer does not have to be registered, unless the cash register system has a function to do this.

Section 1-2 of the Cash Register Regulation defines the opening of a cash register drawer as follows:

c) opening of cash register drawer (zero registration): opening of integrated cash register drawer without prior registration of a cash sale or refunding,

The Directorate of Taxes’ remarks to Section 1-2(c) of the Regulation state that opening via the use of the emergency opening button is also deemed to constitute opening of the cash register drawer. It also follows from Section 2-8-2(m) of the Cash Register System Regulation (see Section 2-8-3) that the ‘number of openings of a cash register drawer’ must be stated in X and Z reports.

The requirement for specifications in X and Z reports is based on information stored in an electronic log. When the cash register drawer is ‘opened as an emergency measure’, this could be due to power outages or similar, where the drawer must be opened ‘manually’ using a special button, key or similar. It will then not be possible for the information that the cash register drawer has been opened to be included in the electronic log, and this information does not therefore need to be specified in X and Z reports. Insofar as the use of an ‘emergency opening button’ can be registered in an electronic log, such use must be included in the summary figures of drawer openings; see Section 2-8-2(m) of the Cash Register System Regulation.