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b.
Danke auch an Formblitz, die uns die Vorlage zur Verfügung gestellt haben. Zirka Kassenbuch Vorlage im pdf-Format herunterzuladen, müsst ihr einfach aufs Bild klicken. Hier erfahrt ihr mehr.
Kassenbuch online von Datev: eine browsergestützte Lösung,
die es Ihnen erlaubt, Ihre Kasse elektronisch zu führen. Die Pflicht zur
Führung eines Kassenbuchs ergibt sich aus § 146 AO und aus §
22 UStG. 1. Wer muss KEIN Kassenbuch führen? Nach den Vorschriften des § 146 AO ist jeder Unternehmer zur Einzelaufzeichnung eines jeden Umsatzes verpflichtet.
Gut in Form eines Kassenbuchs muss das aber speziell für die Unternehmer gemacht werden, die nach § 22 UStG auch zur
Abfuhr der Umsatzsteuer verpflichtet sind und die Bücher führen müssen. Wer eine 4/3-Rechnung ausstellt, also Kleingewerbetreibender ist,
braucht kein Kassenbuch zu führen. Es muss aber dennoch jede Einnahme einzeln aufgezeichnet werden. Selbständige, die in den sogenannten „Freien Berufen” arbeiten, also Ärzte, Rechtsanwälte, Journalisten, Designer, Künstler usw., sind nicht buchführungspflichtig – sprich: Sie müssen auch kein Kassenbuch führen.
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