Germany's paragraph 146 and 146a AO: guidelines for cash register compliance
Paragraph 146 AO establishes the key requirements for bookkeeping and recordkeeping to ensure transparency and traceability. These regulations are essential to prevent data manipulation and ensure the proper recording of financial transactions.
The core requirements of paragraph 146 AO
Individual recordkeeping and traceability
According to Paragraph 146 (1) AO, all bookings and records must be made individually, completely, accurately, promptly, and in an organized manner. This forms the basis for seamless documentation, particularly in cash register systems. An exception to the individual recordkeeping obligation applies only when goods are sold to a large number of unknown customers for cash—unless an electronic recording system as defined in Paragraph 146a AO is used.
Data integrity: protection against manipulation
A key requirement of Paragraph 146 (4) AO is the immutability of records. Changes to records must not obscure their original content, and every modification must be clearly traceable. For cash register systems, this necessitates tamper-proof technology such as a Technical Security Systems (TSS).
Data retention and availability
Data stored on digital media must, according to Paragraph 146 (5) AO, be readily accessible and legible at all times. These requirements are particularly relevant for digital and cloud-based solutions, which allow companies to manage their data efficiently while ensuring legal compliance.
Paragraph 146 AO as the basis for specific requirements: the link to paragraph 146a AO
While Paragraph 146 AO provides the overarching legal framework, Paragraph 146a AO defines the specific requirements for electronic recording systems used in cash registers. The two paragraphs are closely connected: Paragraph 146 AO outlines the general recordkeeping rules, while Paragraph 146a AO specifies the technical and organizational measures required for cash register systems.
Paragraph 146a AO: the obligation to record cash transactions tamper-proof
To enhance transparency and traceability in cash register systems, Paragraph 146a AO of the German Tax Code (AO) mandates the use of electronic recording systems that securely record every cash transaction. For companies and cash register providers, this primarily means one thing: their systems must meet the highest security standards and ensure that no retrospective changes to the data are possible. In the following section, we explain what Paragraph 146a AO entails, how these requirements are implemented, and why fiskaly's Cloud TSS SIGN DE offers a particularly effective solution.
§ 146a AO and its detailed requirements
According to § 146a AO, clear organizational requirements for bookkeeping apply. All fiscally relevant cash transactions must be recorded using an electronic system protected against tampering. While this entails strict record-keeping obligations for cash register providers and their customers, it also brings benefits: compliance with the principles of proper accounting and enhanced transparency and security.
Individual recording obligation per § 146a AO sentence 1
Under § 146a AO Sentence 1, electronic recording systems must capture every transaction individually, completely, and accurately. This so-called individual recording obligation is mandatory for cash register systems and ensures the seamless traceability of all transactions. For example, every receipt generated is immediately stored in the electronic recording system, preventing tampering and ensuring comprehensive traceability—an essential advantage during tax audits or cash inspections.
Receipt issuance obligation: transparency for customers
Sentence 2 of § 146a AO establishes the receipt issuance obligation. Businesses recording transactions are required to issue a receipt for each transaction. This issuance must occur promptly in connection with the transaction. In certain cases—such as sales to a large number of unknown customers—the tax authority may grant exceptions, which, however, can be revoked.
Technical security system (TSS): protection against tampering
One of the core requirements of § 146a AO (Sentence 3) is equipping electronic recording systems with a certified technical security system (TSS). This ensures that all recordings are tamper-proof and verifiable at any time.
fiskaly offers an innovative Cloud TSS solution with the following advantages:
- Flexible Use: No hardware required, ideal for growing businesses.
- Simple Integration: Compatible with existing cash register systems.
- Centralized Management: Manage all systems via a single platform.
- Cost Efficiency: No additional hardware acquisition costs.
Notification obligations per § 146a AO
Businesses using electronic recording systems must comply with notification obligations under § 146a AO (Sentence 4) to the tax authority. The following information must be reported:
- Name and tax ID of the taxpayer,
- Type of certified technical security device,
- Type of electronic recording system used,
- Serial numbers and acquisition or decommissioning data.
The notification must be submitted within one month of the system's acquisition or decommissioning. This requirement ensures that the tax authority maintains oversight of the systems in use.
Benefits of fiskaly's cloud TSS
Adhering to § 146a AO regulations and implementing a certified TSS offer businesses legal certainty and operational advantages.
Key benefits at a glance:
- Legal Certainty: Avoid penalties and issues during audits through tamper-proof records.
- Efficiency: Centralized management saves time and reduces maintenance effort.
- Sustainability: Cloud solutions conserve resources and reduce paper usage. With fiskaly, taxpayers can manage all electronic records in an organized and compliant manner. Businesses benefit from a flexible, modern, and scalable solution that enhances efficiency and security in the long term.
Conclusion: security and transparency with fiskaly
Paragraph 146 AO forms the foundation for the digitalization and security of cash register systems. Its clearly defined recordkeeping rules ensure that tax-relevant processes remain transparent and traceable. Paragraph 146a AO represents a significant step toward the digitalization and security of cash register systems in Germany. The requirements for a certified Technical Security Device (TSS) build trust and transparency while contributing to fair taxation. With fiskaly's Cloud TSS, cash register providers have a powerful solution at their disposal that is easy to implement and meets the highest legal standards.
Application decrees for § 146a AO
The Federal Ministry of Finance (BMF) has issued important application decrees related to § 146a AO:
- BMF Letter of June 30, 2023: Specifies requirements for electronic recording systems, particularly for taximeters and odometers. Read the decree
- BMF Letter of June 28, 2024: Details notification obligations, such as reporting TSE data to the tax authority.
