A day in the cash book
Restaurant and amounts are an invented example. The restaurant takes cash only and pays VAT on a cash basis. Every entry gets a consecutive number and, with a TSE set up, a signature.
Cash balance€783.80
Receipt+€714.00
Expense€64.20
Bank€1,500.00
Z report: day closed
| Entry | Tax rate | Receipt | Expense | Balance |
|---|---|---|---|---|
| €350.00 | ||||
| 7% | €1,284.00 | €1,634.00 | ||
| 19% | €714.00 | €2,348.00 | ||
| 7% | €64.20 | €2,283.80 | ||
| 0%, cash in transit | €1,500.00 | €783.80 | ||
| €1,998.00 | €1,564.20 | €783.80 |
After the Z report the cash book accepts no further entries for that day; a mistake is corrected with a reversing entry. For a cash audit (Kassennachschau) you export the records in the DSFinV-K format.
What this means for the advance return
Food, 7%receipt €1,284.00
code 86tax €84.00
Drinks, 19%receipt €714.00
code 81tax €114.00
Deposit to the bankcash in transit €1,500.00
not turnover
Vegetables from the marketexpense €64.20
input VAT through the receipt
| Takings | Gross | Net | Tax | Code |
|---|---|---|---|---|
| Food, 7% | €1,284.00 | €1,200.00 | €84.00 | 86 |
| Drinks, 19% | €714.00 | €600.00 | €114.00 | 81 |
The deposit to the bank is not turnover. The input VAT on the market purchase counts through the receipt you upload for it, not through the cash book. How codes and filing fit together is described under taxes and ELSTER.
The building blocks of a restaurant
| Building block | What it takes on | Cost |
|---|---|---|
| Plugin ZepDesk Cash Book | Tills and cash books, shifts, daily closing as Z report, tax rate per entry, export to DSFinV-K | €4.90 a month |
| TSE via fiskaly | With your own fiskaly access (key, TSS and client), the technical security device under § 146a AO signs every entry and the Z report. | your contract with fiskaly |
| Plugin ZepDesk Payroll | Payroll for full-time and part-time staff, mini-jobs and the transition zone; it posts to the journal only with double-entry bookkeeping, not with EÜR | included in the plan |
| Receipts | Supplier invoices by photo, with tax rate and input VAT, receipt capture | included in the plan |
What ZepDesk does not take on
No cash book in EÜR and annual accounts. Cash book entries do not yet appear in Anlage EÜR, the journal or the annual accounts; on an accrual basis not in the advance return either.
No TSE without your own access. Only fiskaly is connected. Without an access set up, the cash book records without a signature.
No field for tips. Cash book and payroll do not keep guests' tips separately.
No transmission to social insurance. The Payroll plugin creates the notifications, they are not transmitted.
No posting of receipts from the Inventory till. That till reduces stock, but its receipts do not go into VAT and the books.
Switch on the cash book.
Activate the plugin, create a till, store your fiskaly access, book the first daily takings.