For example, if the shop loses power, do they have the ability to sell goods still?
One approach is to let staff members estimate the value of goods - for example at the register, the staff member looks at the cart contents, estimates that it's about $120 worth of goods, charges the customer $120, and hand writes a receipt saying "$120 of goods sold, Date, store name, signature". The staff member then uses a phone to photograph the cart and the receipt.
At the end of the shift, the shaff member drops all the photos into a big store wide Dropbox account, that the accounts department can use to pay taxes.
You'd probably want to practice this process ahead of time with every staff member.
I imagine it might actually be a good process to use on very busy days too - it is probably quicker than scanning every item at the register.