Is a cash register mandatory in Switzerland? What the law says

It is one of the first questions asked by retailers and restaurateurs starting out: is a cash register mandatory in Switzerland? The short answer: no, there is no general obligation to use an approved device. But that does not mean you can take payments without recording anything.

No certified cash register required, unlike neighboring countries

In France, Germany, Austria and Italy, businesses must use a cash register that meets specific standards (certification, daily closings, data signing). Switzerland has no equivalent regime: no federal law imposes a brand, a certification or a type of equipment for taking payments.

What is mandatory: keeping proper accounts

The Swiss Code of Obligations (CO) requires you to keep accounting books and retain supporting documents. Your takings, including cash sales, must be recorded completely, accurately and in a verifiable way. Without a suitable tool, that is hard to demonstrate during an audit.

• Small sole proprietorships and partnerships below a certain turnover may limit themselves to simplified accounting (income, expenses, assets).
• Books and supporting documents must be kept for ten years.
• Electronic records must not be modifiable without the change being detectable.

VAT: what your obligation depends on

If your turnover exceeds the VAT registration threshold (CHF 100,000 as a general rule), you must charge VAT, account for it and be able to justify it by rate. A restaurant, for example, applies different rates depending on whether food is eaten on site or taken away. A cash register that handles several rates and produces the matching reports saves you from rebuilding everything by hand.

So why get a cash register?

Even without a formal obligation, a cash register makes meeting these requirements much simpler and safer. The concrete benefits:

• a complete, timestamped sales journal that cannot be altered after the fact
• automatic VAT calculation by rate, ready for your VAT return
• daily and monthly reports for your accountant
• fewer risks of errors or disputes during an audit

LaKaisse covers these needs: multi-rate Swiss VAT calculation, a tamper-proof sales journal kept for ten years, and receipts with the necessary details. You can see the full feature list and the lifetime license price on our dedicated pages.

This article provides general guidance and does not constitute legal or tax advice. The rules depend on your legal form and your situation: check them with your accountant or the Federal Tax Administration (FTA).