You need to know... and take action promptly.

Since Jan 1st, 2020 the cash register security regulation ("KassenSichV") is a new legal situation in force, which affects your cash registers. Accordingly, every cash register system must meet the following requirements:

The so-called non-objection period ends on Sep 30, 2020 as of current announcements.
The purpose of fiscalization is to record all transactions of a cash register without gaps and to archive this data in a tamper-proof manner.

What is a TSS (technical security system)?

The TSS consists of three parts. It is a uniform interface, a flash memory and a security component. The TSS receives cash register data and guarantees its secure storage. Protection against subsequent manipulation and deletion is the essential task of the TSS.

What exactly will be required from Jan 1st, 2020 onwards?

Cash register systems purchased since January 1st, 2020 must be equipped with a certified TSS. In addition, all cash registers operated by the cash register operator must be reported to the responsible tax office.
While such reporting obligation is part of the law, it has currently been suspended till a tax authorities have established a digital reporting facility. Until such digital reporting channel will be available, reporting obligations remain suspended.

What information does the tax office need?

The following information is required: name of the taxpayer, tax number of the taxpayer, type of certified technical security device, type of electronic recording system used, quantity of electronic recording systems used, serial number of the electronic recording system used, date of purchase of the electronic recording system used, date of commissioning of the electronic recording system used.

What needs to be certified?

Just the TSS gets certified. The POS system can receive an interface certification DSFinV-K (by Audicon GmbH) or a software certification according to IDW PS880 (interev GmbH) for the entire system.

Who is responsible for certification?

The manufacturers of the technical security devices (TSS) (Cryptovision, Diebold Nixdorf, Epson, Fiskaly, Swissbit etc.) are responsible for certification. Cash register operators do not have to apply for certification.

Is a single TSS necessary for each cash register?

According to the current state of information, it is possible to connect several POS terminals to a certified TSS via a single POS (ratio 1:1).

How long will the certification remain valid?

The TSS certificate will be valid for five years Thereafter, certificates may be renewed upon application.

When does a TSS need to be replaced?

Various reasons require the exchange of a TSS: The TSS may have reached the maximum possible number of signatures. Depending on the storage capacity, different amounts of data can be stored in the memory, though the amount of data per signature can be kept very low. A TSS with 6.5 GB memory connected to a single cash register has sufficient storage capacity for several years of use. In addition to a technical defect of the device, the expiration of the certificate of a TSS can be the reason for a necessary replacement.

May cash register data be stored outside the TSS?

Cash register data may be exported and stored outside the technical security system, e.g. when its memory is full. Irrespective of the place of storage, a data backup in accordance with DSFinV-K (GoBD) must be guaranteed.

What is DSFinV-K 2.0?

The digital interface of the tax authorities for cash register systems (DSFinV-K) specifies the format in which the export of cash register data is to be designed. This standardisation makes it easier and more systematic for tax office auditors to check transaction data. Precisely specified fields in several .csv files are described with data according to exact sorting criteria and exported.

What does the obligation to create cash register receipts mean in practice?

Since January 1st, 2020, the issuance of cash register receipts has been mandatory for electronic recording systems. This means that a receipt must be prepared and handed over to the party involved in a business transaction. This receipt can be either digital or in paper form.

A link to a glossary will follow

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