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31.2 Fiscal Cash Register Requirements

Overview​

Luxembourg has mandatory fiscal cash register requirements for businesses in retail and hospitality sectors. Fiscal cash registers are tamper-proof systems that record all sales transactions and provide secure data for tax purposes. Understanding these requirements is essential for compliance.

Mandatory Sectors​

Retail Sector​

Retail businesses must use fiscal cash registers if they:

  • Sell goods to final consumers
  • Operate physical retail locations
  • Process cash or card payments
  • Are subject to VAT

Hospitality Sector​

Hospitality businesses must use fiscal cash registers if they:

  • Serve food and beverages
  • Operate restaurants, cafes, bars
  • Process payments at point of sale
  • Are subject to VAT

Exemptions​

Exemptions may apply to:

  • Very small businesses (specific thresholds)
  • Certain types of transactions
  • Specific business models
  • Businesses with alternative systems

Fiscal Cash Register Features​

Tamper-Proof System​

Fiscal Cash Registers Must:

  • Be certified by Luxembourg authorities
  • Have tamper-proof mechanisms
  • Record all transactions securely
  • Prevent unauthorized modifications
  • Maintain audit trail

Required Functions​

Must Include:

  • Transaction recording
  • Receipt printing
  • Tax calculation (VAT)
  • Daily closing procedures
  • Data export capabilities
  • Secure data storage

Certification Requirements​

Certified Equipment​

Fiscal Cash Registers Must Be:

  • Certified by Luxembourg tax authorities
  • Listed on approved equipment list
  • Meet technical specifications
  • Regularly maintained and updated
  • Compliant with current regulations

Certification Process​

Process:

  1. Equipment manufacturer applies for certification
  2. Authorities test equipment
  3. Equipment added to approved list
  4. Businesses purchase certified equipment
  5. Equipment installed and configured

Daily Operations​

Transaction Recording​

All Transactions Must Be:

  • Recorded in fiscal cash register
  • Printed on receipt
  • Stored in system
  • Included in daily reports
  • Available for tax audit

Receipt Requirements​

Receipts Must Include:

  • Business name and address
  • Receipt number
  • Date and time
  • Transaction details
  • VAT information
  • Total amount
  • Fiscal information

Daily Closing​

Daily Closing Procedures:

  • Close daily sales
  • Generate daily report
  • Export data (if required)
  • Store data securely
  • Prepare for next day

Data Export and Reporting​

Export Requirements​

Fiscal Cash Registers Must:

  • Export transaction data
  • Generate reports for tax authorities
  • Provide data in required format
  • Support audit requirements
  • Maintain historical data

Report Formats​

Reports May Include:

  • Daily sales summaries
  • Transaction details
  • VAT calculations
  • Period summaries
  • Audit trail data

Compliance and Penalties​

Compliance Requirements​

Businesses Must:

  • Use certified fiscal cash registers
  • Record all transactions
  • Maintain proper receipts
  • Export data when required
  • Comply with all regulations

Penalties for Non-Compliance​

Penalties May Include:

  • Fines for non-compliance
  • Additional tax assessments
  • Business closure (in severe cases)
  • Legal consequences
  • Reputation damage

Luxembourg Compliance Note​

Critical Requirements:

  • Certified equipment: Must use certified fiscal cash registers
  • All transactions: Must record all sales transactions
  • Receipts: Must provide proper receipts
  • Data export: Must be able to export data
  • Maintenance: Must maintain equipment properly

Common Issues:

  • Uncertified equipment: Using non-certified cash registers
  • Missing transactions: Not recording all transactions
  • Receipt problems: Not providing proper receipts
  • Data export issues: Unable to export data
  • Maintenance problems: Equipment not properly maintained

Think It Through​

Artisan Boulangerie operates a retail bakery with a point-of-sale system. Do they need a fiscal cash register? What are their obligations?

Concepts in Practice​

Fiscal Cash Register Implementation

Restaurant Le Luxembourg (hospitality business):

Equipment:

  • Certified fiscal cash register installed
  • Integrated with point-of-sale system
  • Connected to receipt printer
  • Configured for VAT rates

Operations:

  • All sales recorded in fiscal cash register
  • Receipts printed for all transactions
  • Daily closing procedures followed
  • Data exported regularly

Compliance:

  • Equipment certified and approved
  • All transactions recorded
  • Proper receipts provided
  • Data available for tax audit
  • Regular maintenance performed

Result: Full compliance with fiscal cash register requirements, ready for tax audits.