User Guide
Daily Closing (Z-Bericht)
The daily closing is a legally required procedure that summarizes all transactions for the day. This guide walks you through the process step by step.
What Is a Z-Bericht?
A Z-Bericht (also called Tagesabschluss or daily closing report) is a summary of all sales, payments, and cash movements for a business day. It is required by German tax law and serves multiple purposes:
- •Verifies that the cash in your drawer matches the expected amount
- •Provides a complete record of all transactions for tax authorities
- •Includes TSE signature counters for tamper-proof verification
- •Breaks down revenue by VAT rate (19% and 7%)
Legal Requirement
Performing a daily closing is required by German fiscal law (KassenSichV). You must complete a Z-Bericht at the end of every business day. Failure to do so can result in penalties during a tax audit.
Step-by-Step Closing Procedure
Ensure All Orders Are Closed
Before starting the daily closing, make sure every order has been paid and closed. Possfer will warn you if there are still open orders. You cannot proceed with the closing until all orders are resolved.
Count the Cash in Your Drawer
Physically count all bills and coins in your cash drawer. This is the actual amount of cash you have on hand at the end of the day.
Enter the Cash End Amount
Navigate to Dashboard → Daily Closing and enter the counted cash amount in the cash_end field. Possfer will automatically compare this to the expected amount.
Add Optional Notes
You can add notes to explain any discrepancies or record anything notable about the day (e.g., "cash register jammed, had to recount", "private event with fixed menu").
Review and Confirm
Possfer calculates all totals automatically. Review the summary and click Close Day to finalize. The closing is signed via TSE and cannot be altered afterward.
Understanding the Closing Report
The Z-Bericht contains the following fields:
| Field | Description |
|---|---|
| Total Revenue | Sum of all completed orders for the day (gross, including VAT) |
| Net Revenue | Revenue excluding VAT |
| VAT 19% | Total VAT collected at the standard 19% rate (dine-in, drinks) |
| VAT 7% | Total VAT collected at the reduced 7% rate (takeaway food) |
| Cash Start | Cash in the drawer at the beginning of the day |
| Cash End (Counted) | Actual cash counted in the drawer at end of day |
| Cash Expected | Cash that should be in the drawer based on transactions |
| Cash Difference | Difference between counted and expected cash (positive = surplus, negative = shortage) |
| Order Count | Total number of orders processed during the day |
| Cancellations (Storno) | Number and total value of cancelled items |
| TSE Signature Counter | Start and end transaction numbers from the TSE for this day |
Cash Difference
The cash difference shows whether the counted cash matches the expected amount. Small differences (a few cents) are normal and can happen due to rounding. Larger differences should be investigated.
Investigate Large Differences
If the cash difference is significant, check for missed cash transactions, incorrect change given, or unrecorded expenses. You should document the reason in the closing notes. Repeated large differences may attract attention during a tax audit.
Historical Closings
All past daily closings are stored permanently and can be reviewed at any time:
- 1Go to Dashboard → Daily Closing.
- 2Browse the list of past closings, sorted by date.
- 3Click on any closing to view the full report details.
Historical closings cannot be edited or deleted. They are retained for at least 10 years as required by GoBD.