The info-portal to the Kas­sen­SichV

The cash regis­ter secu­ri­ty regu­la­ti­on — Kas­sen­si­che­rungs­ver­ord­nung (Kas­sen­SichV) serves to pro­tect against mani­pu­la­ti­on of basic digi­tal records in com­pa­nies. It impo­ses the tech­ni­cal requi­re­ments for elec­tro­nic record­ing and secu­ri­ty sys­tems, such as POS sys­tems.

From 1.1.2020 cash regis­ters in Ger­ma­ny have to be pro­vi­ded with a tamper pro­tec­tion — a so-called tech­ni­cal safety system (TSS).The exact spe­ci­fi­ca­ti­ons for the tech­ni­cal safety system are defi­ned in the tech­ni­cal gui­de­li­ne BSI TR-03153 . Find out more about it from our blog arti­cle on the TSS.

The regu­la­ti­on ori­gi­na­tes from the § 146a AO (tax code), which stan­dar­di­zes the regu­la­ti­ons for the book­kee­ping and for the records with elec­tro­nic record­ing sys­tems. The Kas­sen­si­che­rungs­ver­ord­nung (Kas­sen­SichV) spe­ci­fies tog­e­ther with § 146a AO the requi­re­ments of the GoBD — the princi­ples of proper accoun­ting. It defi­nes the secu­ri­ty of digi­tal POS sys­tems and regu­la­tes:

• Which elec­tro­nic record­ing sys­tems are inclu­ded in the Sec­tion 1 of the regu­la­ti­on.
• When and how the log­ging has to be done
• How to store the data
• How the inter­faces should look like

It also inclu­des rules for the requi­re­ments for to-be-issued rece­ipts and the costs of the cer­ti­fi­ca­ti­on.

For each busi­ness case, the elec­tro­nic record­ing system must start a log­ging which records the fol­lo­wing data:

• star­ting time of the pro­cess
• a unique and sequen­ti­al tran­sac­tion number
• Ope­ra­ti­on type
• Data of the ope­ra­ti­on
• pay­ment method
• time of com­ple­ti­on or can­cel­la­ti­on
• a test value
• The serial number of the elec­tro­nic record­ing system or the serial number of the secu­ri­ty module.

Pro­vi­ders of cash regis­ters, point-of-sale sys­tems and soft­ware or record­ing sys­tems which record busi­ness cases (e.g., accoun­ting pro­grams and simi­lar) are direc­t­ly affec­ted by the Kas­sen­SichV. They must take action now and pre­pa­re their pro­duc­ts and sys­tems as soon as pos­si­ble for com­ply­ing with the new regu­la­ti­on.

In a broa­der sense, all entre­pre­neurs who work with these cash regis­ter and record­ing sys­tems are also affec­ted. They have to make sure that the sys­tems or soft­ware they use are really in com­pli­an­ce with the Kas­sen­SichV.

Accord­ing to BMF, a phy­si­cal iden­ti­ty of the secu­ri­ty module and sto­rage medium is not requi­red. This means that both cloud sto­rage and con­ven­tio­nal data car­ri­er (memory card or simi­lar) can be used for the TSS.

We recom­mend the up-to-date and future-proof option of sto­rage in the cloud. Find here more infor­ma­ti­on about the TSS solu­ti­on that fis­ka­ly offers.