Kassenbuch (GoBD Cash Book)

The Kassenbuch is a GoBD-compliant cash ledger for recording Bareinnahmen (cash income) and Barausgaben (cash expenses), with a running cash balance (Kassenbestand) that can never go negative. It feeds directly into your EÜR and UStVA reports.

Open it from Accounting → Kassenbuch (/accounting/kassenbuch).

Cash registers (Kassen)

You can keep multiple named registers — e.g. a Hauptkasse and a Portokasse. Each has its own opening balance (Anfangsbestand) and running balance. Manage them under Settings → Accounting → Cash registers.

The opening balance is set once and freezes as soon as the register has its first booked entry (GoBD).
Registers can be archived (no new entries) without losing history.
When multi-company is active, each register belongs to a company.

Movement types

Type	German	Effect	Tax-relevant?
Income	Bareinnahme	balance ↑	Yes — feeds EÜR + UStVA
Expense	Barausgabe	balance ↓	Yes — feeds EÜR + UStVA
Owner deposit	Privateinlage	balance ↑	No (tax-neutral)
Owner withdrawal	Privatentnahme	balance ↓	No (tax-neutral)
Bank transfer	Geldtransit	↑ or ↓	No (cash ↔ bank)

Each entry gets a gapless Belegnummer assigned in recording order. Income/expense entries carry a VAT rate (19 % / 7 % / 0 %) and a category, which route them to the correct EÜR line and UStVA Kennzahl.

Cash-paid expenses & invoices (reflections)

You don't enter cash expenses twice. When you mark an expense as paid in cash and choose a register (in the expense form), a matching Barausgabe automatically appears in that register's Kassenbuch. The same works for an invoice marked paid in cash → a Bareinnahme. These "reflection" entries move the till balance but don't double-count in your tax reports — the original expense/invoice remains the single tax source.

Festschreibung (locking)

GoBD requires cash records to be unalterable once committed. Entries lock in three ways:

Manually — the Festschreiben action on an entry.
On export — exporting the official Kassenblatt PDF for a closed period festschreibt that period.
Automatically — a safety net locks entries older than 60 days.

A locked entry can't be edited or deleted. To correct one, book a reversal (Storno) — a new, oppositely-signed entry that references the original — then enter the correct booking.

Zählprotokoll (cash count / Kassensturz)

Count your physical till by denomination (€500 … 1 ct). The app sums the count (Ist-Bestand), compares it to the expected balance (Soll-Bestand), and shows the Differenz. A non-zero difference can be reconciled with one click as a Kassendifferenz booking (overage → income, shortage → expense). Saved counts are immutable.

Export

Kassenblatt PDF — the printable, audit-ready cash book for a register/period (chronological entries, running balance, opening/closing balance, totals, count records).
CSV — a GoBD journal with full audit columns for your tax advisor.

Both are available from the Export menu on the Kassenbuch page; the list's date filter doubles as the export period.

What's out of scope

This is a manually-kept cash book, not an electronic point-of-sale system — KassenSichV / TSE (the fiscal-signature hardware rules) does not apply.

Last Updated: 2026-09-08 Version: 0.790.2