Is it ok if the cash register system automatically switches to "emergency mode" if there arises a critical error on the cash drawer or printer?

If there arises an error in the cash register system, the system can still be used to register the cash revenue. The condition for this is that all the registrations performed in "emergency mode" can be traced in the electronic journal and in the standard export-XML (SAF-T)

The inquiry outlines the following solution: "If "emergency mode" is permitted, the sales can continue, but the operator will have a pop up between each sale that states that there is a critical error on the cash drawer/printer that needs to be fixed. This message has to be signed/acknowledged for each sale (Press OK)

The bookkeeping regulation section 5-3-11 which comes into force the 1st of January 2019 states (not official translation):

                Section 5-3-11 Back-up solutions

If there arises an error in a cash register system, and the error results in the demands in the Cash RegisterSystems Act section 3 or the Cash Register Systems Regulations section 2-1 to 2-8 not being fulfilled, the error shall be corrected without undue delay. Until the error stands corrected, the enterprise with a bookkeeping obligation must take practical back-up solutions in use.

Our comment on the provision (from the consultation paper):

If the error is of a character that the cash register system must be sent for service, the practial back-up solution would be to provide a borrowed/leased cash register system. For a shorter period of time, until this is in order, it would be allowed to use a manual system with dated and numerized receipts etc. The same will apply if there are short cut-offs due to electrical shortage or such, or by outdoor sales where due to weather conditions like extreme cold, results in the cash register system not working. It is of importance that the enterprise with a bookkeeping obligation documents why there has not been used a cash register system in that specific period of time. 

Both printing of receipts and logging of cash drawer openings are central demands in the legislation. The legislation assumes that the error is corrected without undue delay. There can be situations where use of the cash register system in "emergency mode" is a more sufficient soultion than manually written receipts. This could be in a convenience store where there is a short period of time between the transactions and where there is often used a scanner to register the revenue. The proposed solution may be used under such circumstances, presumed that all registrations done in "emergency mode" can be traced in the electronical journal and in the standard export-XML (SAF-T).

It is assumed that there the same day are taken nessesary actions to correct the error, alternatively providing a borrowed/leased cash register system. If the printer cannot be used, it must be possible to write manual receipts to the customers who claims recepits for their purchase.