Z reports have to be prepared daily, but what about printouts?

Do these reports HAVE to be printed out on paper or PDF when you prepare a Z report, or is it sufficient for the Z report to be prepared (and be allocated a serial number), but retrieved and printed out at a later date?

Answer

The use of cash register systems by enterprises which are required to keep accounts will be regulated in the Bookkeeping Regulation. As with the current rules, daily cash settlements must be prepared. In the proposal for the new Section 5a-14, Z reports must either be printed out on paper or stored electronically in the cash register system. This means that the daily settlement can be performed electronically. The reports must therefore be produced daily and it is not sufficient for them to be produced in connection with an audit, for example. Regarding the storage of electronic documentation, see NBS 1 Safeguarding of accounting material