18. October 2022
Criminal liability in the distribution of cash register systems
Since April 1, 2021, the use of an electronic point-of-sale (POS) system with a certified technical security device has been mandatory.
If a sales representative shows a customer how to evade taxes, they are guilty of aiding and abetting the customer's tax evasion and are liable for the customer's evaded taxes (Münster Tax Court, Judgment of June 29, 2022 – 9 V 3002/21 U, K).
In the case before the Münster Tax Court, untaxed sales were recorded via a sales representative demo cloud. Two iPads were used – one for taxed sales and one for untaxed sales. After the customer was unable to pay the underpaid corporate income tax and value-added tax, the sales representative was held liable under tax law.