If sales are registered from fixed point of sales where it is possible to pay using notes and coins, the cash register system must have a cash register drawer.
The main rule is that the cash register system must have an integrated cash register drawer; see Section 2-2 first sentence of the Cash Register System Regulation. There are two exceptions from this; see Section 2-2 second and third sentences, where it is stated that the requirement for a cash register drawer will not apply if:
the cash register system has a function for registering cash sales etc. separately for each operator and the sales are not registered from a fixed point of sale. Nor does the requirement apply at a point of sale where it is not possible to pay using notes and coins.
The Directorate of Taxes’ notice SKD 7/15 of 21 December 2015 presents some remarks concerning the Cash Register System Regulation. The following is taken from the remarks concerning Section 2-2:
There is an exemption from the requirement to use an integrated cash box under certain conditions. This applies if the cash register system has a function for registering cash sales etc. separately for each operator and payments are not made from a fixed point of sale. An example is where a waiter takes payment at a table and the cash is stored in a money belt or similar.
There is therefore no general exception from the requirement for integrated cash register drawers linked to cash register systems where the operators log onto the systems. All cash register systems which have fixed points of sale where it is possible to pay using notes and coins must consequently have an integrated cash register drawer.