The daily closing is the mandatory end-of-day routine at the till in Germany: the Z-report (daily totals receipt) closes the register day with consecutive numbering and immutability, while the cash count compares target cash with the actual amount. Together with the cash book and TSE data it forms the basis of compliant cash management (GoBD) — and is the first thing tax auditors and unannounced cash inspections want to see. A clean closing routine takes ten minutes in the evening and prevents estimated add-ons in an audit.
Tick five points — the audit-safety traffic light appears instantly.
As of mid-2026, not tax advice — align details (especially open cash drawers, cash-book form) with your tax advisor.
| Step | What happens | Pitfall |
|---|---|---|
| 1. X-report (optional) | Interim status without closing — for shift changes | X does not replace Z: only the Z-report closes the day |
| 2. Count the cash | Full amount incl. change float, counting protocol | "Looks fine" without counting — differences stay hidden |
| 3. Pull the Z-report | Daily totals receipt with consecutive Z number | Gaps in the sequence are an auditor's alarm signal |
| 4. Reconcile & differences | Target (Z) vs. actual (counted) — document deviations, even small ones | A constant "perfect zero" looks less credible than honest cent differences |
| 5. Cash book & filing | Entry incl. withdrawals/deposits with vouchers, archive the Z-report | Retroactive batch entries violate promptness (GoBD) |
The X-report is an interim status without resetting — possible any number of times. The Z-report closes the register day, counts consecutively and is immutable; only it fulfils the closing function.
Record, don't hide: date, amount, presumed reason, signature. Small documented differences are normal and credible — recurring patterns are a management issue, not a bookkeeping one.
Digital archiving suffices if the data is immutable, complete and exportable (DSFinV-K). What matters is the 10-year retention including TSE data and process documentation.
There it is stricter: a daily retrograde cash report plus counting protocol — without system support. From any notable cash volume, the TSE register is practically always the safer and easier choice.