Taxes & accounting (vending)

This area covers all tax obligations of a vending machine operator, in particular the correct recording of revenue, payment of VAT and taking depreciation into account.

Function and area of use

Every sale at the vending machine must be documented in a way that satisfies the tax office. Because vending machines mix cash and digital payments, proper cash management is essential. Modern telemetry systems automatically create daily and monthly closings that can be transferred directly to the accounts.

Distinguishing between tax rates is particularly important: in Germany, different VAT rates apply to most drinks and snacks (e.g. 7% for staple foods, 19% for soft drinks). In addition, the acquisition cost of the vending machine can be depreciated for tax purposes over its normal useful life (usually 10 years), reducing the company’s tax burden.

Advantages

• Legal certainty towards the tax office through complete documentation
• Automated revenue reports save time in accounting
• Optimising the tax burden by using depreciation
• Transparent overview of the profitability of each individual location
• Correct payment of VAT prevents back payments
• Simple preparation of the cash-basis profit statement (EÜR)
• Professional basis for tax audits

Technical details

Export of CSV or DATEV files from the cloud software. Compliance with GoBD (German principles for the proper keeping and retention of books, records and documents in electronic form).

Frequently asked questions

Does every vending machine need a fiscal unit (TSE)?

In Germany, there are specific rules and exemptions for merchandise vending machines (as opposed to tills in shops), but these are becoming increasingly strict. When buying, it is worth looking for systems that can be retrofitted for future requirements.

Can I reclaim input VAT on the purchase of the vending machine?

Yes. If your business is registered as entitled to deduct input VAT (not a small business under the German small business scheme), you get the VAT back from the tax office.

Related terms

• Trade registration for vending machines
• Vending operator
• Vending machine costs
• Telemetry system

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