On the basis of the law for protection against manipulation of basic digital recordings, the Kassensicherungsgsverordnung (Kassen-SichV) will come into force in Germany on 01.01.2020. In the future, all data that is recorded using an electronic recording system must be protected with a certified technical security device - TSE for short (see § 146a AO in conjunction with the Kassen-SichV).
What regulations have been adopted within the framework of the Cash Guarantee Ordinance?
- Introduction of a "technical safety device for electronic cash registers”
- Data transfer to the tax office via a uniform interface
- A receipt must be issued and handed over for each business transaction (obligation to issue receipts)
- Electronic cash registers must be reported to the tax office with the TSE
The data transmission must be made available to the tax authorities for the purpose of external audits or cash checks via a uniform digital interface (§ 4 Kassen-SichV). The digital interface of the tax authorities for cash register systems (DSFinV-K) provides a professional and technical description. The challenge is to adapt the data transmission immediately according to the Kassen-SichV.
Our cash register-software BE-POS can be equipped with a TSE. In the meantime, a "non-application decree" issued by the Federal Ministry of Finance has officially stipulated that the use of POS-systems without TSE will remain unpunished until 30th of September 2020. All POS-systems must therefore have been retrofitted by this date at the latest.