Annual Tax Act 2024 Strengthens Cash Register Security
What Cash Register Providers and Retailers Need to Know
The new draft of the Annual Tax Act 2024, presented by the Federal Cabinet, places particular emphasis on the strict enforcement of the receipt issuance obligation and the tamper-proof nature of cash register systems. For the cash register industry and providers of technical security systems (TSS), the tightened requirements for receipt issuance and reporting obligations are of particular importance.
Key Points at a Glance: What Does the Current Draft Mean for the Receipt Issuance Obligation and TSS Systems?
No specific innovations, such as QR codes on receipts, have been proposed. However, the draft shows that the demands for transparency and security in the cash register environment continue to increase. Cloud-based TSS solutions and digital receipts, like those offered by fiskaly, could therefore play an even more central role.
Stricter Rules for the Receipt Issuance Obligation
Since the introduction of the Cash Register Security Ordinance (KassenSichV) in 2020, retailers have been required to issue a receipt for every transaction—either in paper form or digital. The draft of the Annual Tax Act 2024 strengthens these requirements and now provides for stricter penalties for violations of the receipt issuance obligation. For cash register providers, retailers, and taxpayers, this is particularly important as a properly issued receipt forms the basis for the verifiability and tamper-proof nature of transactions.
For cash register providers offering systems to their customers, it is crucial that their cash register systems implement the receipt issuance obligation reliably and efficiently. Companies that have already integrated cloud-based TSS solutions like fiskaly SIGN DE can flexibly handle both paper-based and digital receipts. Digital receipts not only provide security and legal compliance but also meet modern customer demands.
Especially for high-traffic sectors, such as bakeries, we offer a solution for digital receipts that doesn't require new cash register equipment. This allows businesses to remain flexible and future-proof without having to invest in expensive hardware.
Oliver Abl, Country Manager of fiskaly Germany.
Reporting Obligations and Technical Inspections
Another key aspect of the draft law is the tightened requirements for technical inspections and reporting obligations for TSS systems. Companies must ensure that their TSS complies with legal requirements and is properly registered with the relevant authorities. Manipulations and failures must be reported immediately to maintain legal compliance.
For you, our customers who have integrated the cloud-based TSS solution SIGN DE, there are clear advantages: The cloud solution allows for the quick and automated reporting of errors and manipulation attempts. This significantly simplifies the entire reporting process and increases responsiveness to potential compliance incidents—ensuring that you and your customers remain compliant while reducing administrative overhead.
2024 Brings More Security for Cash Register Systems
The draft of the Annual Tax Act 2024 makes it clear that the requirements for transparency, security, and compliance are continuing to increase. Companies already relying on cloud-based TSS solutions like those from fiskaly benefit from a future-proof technology that meets both current and future legal requirements.
It is good that the security and clarity in the inspection process are being strengthened. This creates equal conditions for all taxable companies, contributing to fairness and transparency.
Oliver Abl, Country Manager of fiskaly Germany
Although no specific innovations, such as QR codes on receipts, are included, the investment in modern, flexible TSS solutions remains essential to stay compliant with the law. Cloud TSS allows for quick adaptation to changes and ensures efficient compliance.
Conclusion: Cloud-Based TSS Solutions Are the Future-Proof Choice
Additional Information
For more detailed information on the Annual Tax Act 2024 and the changes it contains, you can view the full draft of the Annual Tax Act 2024 here.
