At the beginning of the year, a further transitional period of the German KassenSichV expired and the regulation was enacted for all POS systems. Every electronic POS system must therefore be equipped with a certified technical security system (TSS) as of January 1, 2023.
The last transition period for POS systems has expired
On December 31, 2022, the transition period for POS systems that could not be retrofitted with a valid TSS due to their design, and were purchased between November 25, 2010, and before January 1, 2020, ended. This means that even GoDB-compliant POS systems that cannot be technically retrofitted may no longer be used as of January 2023. However, open cash registers remain legally compliant, provided the numerous record-keeping requirements are met.
More security through a TSS
The KassenSichV stipulates that all cash register systems must be equipped with a TSS (Technical Security System). The TSS is an electronic security system that prevents the manipulation of digital cash register records. The BSI (Federal Office for Information Security) is responsible for the certification. The fiskaly Cloud TSS is certified by the BSI and is easily integrated into your POS system.
Receipt issuance obligation
The receipt issuance obligation is regulated in the KassenSichV and must be implemented in 2023. The KassenSichV-compliant receipt contains data that the TSS secures. Therefore, the following data must be printed on the receipt:
- POS and TSS number,
- Start and end time of the transaction,
- signature counter and verification value.
The data can be stored in a QR code and does not have to be printed as plain text on the receipt. The receipt may also be given to customers digitally.
From January 1, 2024, the receipt in Germany must also include the serial number of the ERS and the serial number of the TSS in order to be KassenSichV compliant. Details about receipt requirements can be found in the new version of the Application Decree to the Fiscal Code on Section 146a (AEAO) by the BMF.
Reporting to the tax office - not yet possible
The registration of the POS at the tax office is also regulated in the KassenSichV. Companies must register or deregister electronic cash registers with the tax office. There is still (as of January 2023) no reporting software to report a POS to the tax office. The reporting procedure is expected to start in the fall of 2023. We will inform you of any updates.
DSFinV-K and Kassen-Nachschau
In the context of external audits and Kassen-Nachschau, tax authorities can request the data collected by the TSS uniformly via DSFinV-K export. The DSFinV-K (digital interface to the revenue administration for point-of-sale systems) describes an interface for the export of data from electronic recording systems for data medium transfer (Datenträgerüberlassung). The TSS has an export interface through which the standardized export of the stored and secured cash register records takes place. Via the standardized interface, the data can also be transferred to an archiving system.
If the legal requirements of the KassenSichV are not met, the Finanzamt (tax office) can estimate the basis for taxation during an audit. In addition, fines of up to €25,000 can be imposed.
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