Many golf courses consist of several economically and fiscally independent profit centres: These include, for example, the operator of the golf course, the club for the game operations, a leased catering facility, independently operating golf instructors and a self-managed pro shop. As these profit centres often operate with separate cash register systems, invoices or cash payments, members and guests have to provide and maintain their data multiple times and make payments separately and via different systems. This often results in multiple credit accounts, subscription cards and invoices from different senders - not only can the member or guest lose track of open accounts and vouchers, they often experience the golf course as a leisure centre with multiple service providers.

In the tourism industry - for example on cruise ships - payment models are well known that enable standardised payment processing despite different economic units. The aim is to create a standardised shopping experience so that members and guests perceive the entire range of services as an overall concept. The digital harmonisation of processes and a joint payment system are intended to better link the catering, golf academy and other services. The „One Face to the Customer“ principle aptly describes this approach.

Various payment options should be available for different customer groups:

• Accredited members/customers can settle all services utilised via downstream invoicing.
• Non-accredited customers/guests have the option of paying either directly in cash or by credit card or topping up credit via a joint settlement account.

In addition, a transparent view of reservations, bookings and payments is provided so that all transactions can be tracked at all times.

• Profit centreAn economically independent business that can also be managed as a separate unit for tax purposes.
• Personnel databasePC CADDIE manages a central personal database that can be accessed by several profit centres. Changes to master data (e.g. address or bank details) apply to all profit centres.
• Sales account areasPC CADDIE allows the installation of several account areas for a better overview and economic separation of profit centres. Each account area has its own article and product group management as well as an accounting delimitation. Access can be controlled via passwords.
• Open item areas (OP account)An open item area is used for the centralised management of open receivables and for downstream invoicing. Several profit centres can use the same open item area. For example, a restaurateur can transfer the invoice of a hotel customer to the shared OI area so that invoicing is standardised.
• Receivables accountsA receivables account is technically identical to an open item account. However, no invoices and therefore no VAT are generated in a receivables account itself. Only the documents that are generated in the sales accounts (e.g. when purchasing goods or catering services via the POS system) serve as VAT-relevant documents.
• Articles/product groups/FIBU numbersThe merchandise management system in PC CADDIE also allows the assignment of FIBU numbers with tax keys and cost centres, so that posting data can be exported to the financial accounting systems (e.g. DATEV, ABACUS) downstream.
• Cash register systemsPC CADDIE assigns each cash register to a specific account area. If required, a cash register can be switched for two account areas. Each entry is uniquely assigned to a cash register number.
• Technical security equipment (TSE)According to the Cash Register Security Ordinance, cash register systems must be equipped with a TSE. In PC CADDIE, the TSE is assigned per account area.
• Card credit & points creditPC CADDIE enables services to be booked via a card system connected to the database, e.g. through ball or drinks vending machines. These bookings require a prior booking by the customer. For tax reasons, the credits can be posted at the time of posting with the applicable VAT. Or as a credit only at the time of posting, e.g. when a bucket of practice balls is purchased. This leads to different tax effects and liabilities. The write-ups result in customer receivables from the operator, which must be recognised in the balance sheet. It is recommended that the operator regulates in its general terms and conditions whether and, if so, from when a card credit expires and can be collected if it is not used. In addition to charging card credit, the following can also be recognised points can also be used to enable services without payment, e.g. as a discount („Pay €100 for €150 ball credit“). These points can be analysed in the card system reports, but are not included as account payments. Such transactions in the card system are recognised during a tax audit and should be similarly traceable and verifiable. Additional payments to the card balance can be made at the cash registers or via an online payment be made.
• Automated, debit-side OP payment: As an alternative to the card credit it can be set in PC CADDIE that services at self-service machines are also transferred directly to the defined OP accounts. This is used if the entire company works with OP payments in order to settle all purchased services via an invoice run and, in particular, card balances for ball machines should not be explicitly separated. Please note: The debit-side posting of vending machine payments eliminates some discounting options that are used in golf operations.
• Online paymentWhen selling green fees, coaching lessons and events online, PC CADDIE Online GmbH&Co KG is the contractual partner of the payer. The amount is transferred to the customer's PC CADDIE system as a „multi-purpose voucher“ without VAT and is charged with the corresponding VAT for the service when it is utilised. PC CADDIE transfers the entire amount to the golf course and issues a separate service invoice for the service. Through this procedure, PC CADDIE enables its customers to participate in online payment services without their own payment infrastructure. EXCEPTION: via the online payment function, users accredited for SEPA direct debit can also „book directly to customer account“: no online payment is made and no credit card costs are incurred. Payment for services booked online is processed using the standard invoice procedure and SEPA direct debit.
• Online account viewThe PC CADDIE app allows customers to view their accounts in order to keep track of past and future payments. And thus anticipate possible complaints after a direct debit. The selection of accounts for viewing is selectable.
• Online card account view: just like the accounts, the card account can also be viewed by the customer. Usually in connection with the online debiting of credit to the card account via app.

Exemplary variants of account management:

Golf hotels or economically optimised golf courses that operate all profit centres often use a single account area. Advantages:
- Centralised billing of all services (catering, hotel, pro shop, club)
- Only one TSE required
- Standardised invoicing and payment processing
- Clear allocation of postings through product groups, customer numbers and cash register numbers
- Online payments can also be triggered by the customer as a SEPA direct debit as a „Post to customer account“ payment method
Tax consideration:
The cash register inspection or tax audit can be standardised.

Golf courses that want to keep their profit centres separate for an overview or for leased catering use separate account areas. In order to invoice the different services to the customer jointly or to work with posted, joint credit balances, the different profit centres use a joint open item area. Features:
- Catering, golf training, pro shop and other services run via a joint OP account
- Payments on account such as meal allowances are possible
- Each unit has its own cash register and TSE
- Online payments can optionally also be triggered as SEPA direct debit by the customer as payment method „book to customer account“

The documents from the sales accounts in the OP account are invoiced to customers as a summarised, separate invoice with VAT and a central invoice sender. This results in a centralised sales tax obligation for the invoice sender. Internal invoicing via the OP area requires a clear separation of the FIBU numbers and tax obligations. Advantages: the customer receives summarised invoices for their services with cumulative VAT. Advantage or disadvantage: the sales of all profit centres accumulate in one profit centre, even if the services are largely „continuous“. The sender of the invoice, usually the golf course operator, thus increases its turnover, pays the entire VAT liability in advance and is the „service provider“ to the outside world.

The receipts from the sales accounts in the receivables account are NOT invoiced to the customers. The receivables account is purely a receivables/collection account. The sales tax liability takes place separately for each profit centre from the sales accounts. Internal clearing via the OP area requires a clear separation of the FIBU numbers and tax obligations. Advantage: the VAT liability remains with the individual tax debtors, if any - e.g. in the case of leased catering. Disadvantage: customers must collect all individual receipts if they wish to claim them as part of their own bookkeeping.

Like example 2, but with activated use of card accounts.
- Card accounts enable additional discount and bonus programmes
- Billing takes place separately from the OP account
Tax challenge:
The different profit centres act completely separately from customers for tax purposes - vouchers, OP accounts are installed separately for each sales account. The joint „card account“ is a „bonus account“ for tax purposes and is to be seen as a „multi-purpose voucher account“. The various profit centres can access the card account and offset services from the sales account, provided the card account has sufficient credit. Discount campaigns can also be applied to the account („Pay €100, top up with €110“). Third-party systems such as POS systems from other providers can also access these credit balances via a standardised TCP/IP interface. Advantage: completely separate fiscal units allow the customer to use a joint „bonus account“ from which services are charged. Disadvantage: a) The card account can only be managed with a credit balance and not with a debit balance: this means that even accredited customers have to top up in advance, which can hinder consumption. b) Bonus accounts are often provided with discount promotions, additional point values, etc., so that access from several profit centres results in different claims: e.g. 10% discount in a bonus account is a high value for the catering trade, for the operator of a ball machine system discounts/bonuses in the higher range are not unusual. c) The card accounts are not managed fiscally: In the case of top-ups, a decision must be made as to whether the VAT is posted and thus paid when the card account is charged or only when it is settled. This procedure must be implemented stringently over the long term for subsequent tax audits d) Card accounts usually build up in value through „orphan accounts“ and generate receivables in the balance sheet. Depending on the concept and sales statement, these accounts must be subsequently recognised. e) The internal offsetting of the utilised credit balances of the card account requires a clear separation of the FIBU numbers and tax obligations.

Licence rights & IT contracts - If the operator provides a tenant (e.g. restaurateur) with a PC CADDIE POS system, this should be contractually regulated. - The TSE is usually managed and concluded by the tenant himself.
Data responsibility & data protection - The central database requires clear agreements on access and data storage. - If the business relationship is terminated, it must be regulated how the data is to be handled (e.g. archiving or deletion).
Order data processing (ADV contract) - If different parties have access to the same personal data (e.g. golf instructors), a data processing agreement is required.
Special case of golf instructors - Self-employed golf instructors do not usually need their own account area. - A clear accounting separation is made via articles with specific FIBU numbers. - Caution: It should be clarified with a tax consultant whether the model could be categorised as „fictitious self-employment“.
Tax audit & cash register inspection - Since 2020, a cash register inspection has required a DSFinV-K export is required. - In the event of a change of operator, this export should already be carried out at the end of the lease. - Important: The tax liabilities between the operator and leaseholder must be contractually regulated.
Payment processing for different customer groups - OP accounts can be configured so that only customers with valid direct debit authorisation or sufficient credit balance can process payments via these accounts. If these criteria are not met, the user receives an error message.