KassenSichV in 2024 – What will change.

In Germany, the Cash Register Security Ordinance (KassenSichV), which has been in force since January 1, 2020, is essential for tax compliance. Important changes come into force in January 2024, affecting various aspects of business operations. In this blog post, we take a look at the legal updates and practical implications of these changes. Our aim is to equip you with the necessary knowledge to easily adapt to these requirements.

What is the KassenSichV?

The Cash Register Security Ordinance (KassenSichV) regulates the technical requirements for electronic recording and security systems in business transactions to ensure complete documentation of cash register transactions.

In order to meet the requirements of the KassenSichV, all electronic cash register systems must be equipped with a technical security system (TSS). This security system protects the digital cash register records against manipulation. TSS certification is carried out by the Federal Office for Information Security (BSI).

TSS obligation for taximeters and odometers: Non-objection period until 2025

A far-reaching update of the KassenSichV for the technical requirements for electronic records in business transactions is relevant for cab and car rental companies.

Taximeters and odometers were previously exceptions to the KassenSichV. As of January 1, 2024, they were included in the list of electronic record-keeping systems in accordance with Section 1 (2) KassenSichV – making them equal to electronic cash register systems. This change automatically requires taxi operators to comply with the receipt issuance obligation.

Following criticism from within the industry, the Federal Ministry of Finance (BMF) published a non-objection regulation for the use of EU taximeters and odometers without a certified technical security device on October 13, 2023:

In order to implement a nationwide upgrade, there will be no objection if these electronic recording systems do not yet have a certified technical security device by December 31, 2025 at the latest.

The implementation of TSS for taximeters including the digital interface of the tax authorities for EU taximeters and odometers (DSFinV-TW) has therefore been put on hold.

We strongly recommended using this time to stay informed about the retrofitting of taximeters. We are also offering a cloud solution for compliance with the KassenSichV for taxi operators.

Inclusion of electronic record-keeping system (ERS) and security module (TSS) serial numbers on the receipt

Another change to the KassenSichV 2024 concerns the mandatory information on the receipt. From January 1, 2024, the receipt in Germany must also indicate the serial number of the electronic record-keeping system and the serial number of the security module (TSS) in addition to the TSS data already included:

The receipt must contain at least the following information: (...) The serial number of the electronic record-keeping system and the serial number of the security module. The serial number recorded in accordance with § 2 sentence 2 no. 8 KassenSichV must be stated on the receipt.

– see AEAO to Section 146a, No. 2.2.3.1 and 2.2.3.2

You can find the cash register ID in your fiskaly dashboard as "Serial No.". If you are already a fiskaly customer and use the QR code on your receipts, you do not need to make any further changes to comply with the updates to the ID details. As the receipt issuance obligation requires a receipt to be handed over for every transaction, you save resources by using shorter receipts and simplify the cash inspection.

If you have included the required data in plain text on your receipts, you must check them for completeness. We recommend storing the information in a QR code.

What information must be included on the receipt?

Attention, from January 1, 2024, there is new mandatory information on the receipt!

From 2024, the receipt must contain the serial numbers of the electronic record-keeping system (ERS) and the security module (TSS), as well as the check value and the consecutive signature counter.

Here is an overview of all information on the receipt in accordance with the KassenSichV in 2024:

• Full name and address
• Date and time the receipt was issued
• Product quantity or scope of service
• Consecutive and unique transaction number
• Total amount and tax rate of the products or service sold
• Serial number of the electronic record-keeping system and serial number of the security module
• Amount per payment type
• Signature counter
• Check value

All details on the current requirements for receipts can be found in the new version of the application decree on Section 146a AO by the BMF (in German).

Charging stations for electric and hybrid vehicles & Calibration law

In Germany, the “Mess- und Eichgesetz” (MessEV) defines the standards for measuring devices for the purpose of consumer protection. To ensure transparency and legal compliance for public electric charging stations, electricity must be billed in kilowatt hours (kWh).

Calibration law compliant EV charging stations must:

• be equipped with calibrated and certified electricity meter
• issue clear prices and receipts (the receipts must be KassenSichV compliant)
• guarantee secure data transmission
• store measurement and data records for each charging process to enable subsequent verification

Tax office report of the cash register

The tax office report of the cash register to the tax office is also specified in the KassenSichV. Accordingly, all electronic cash register systems must be reported digitally to the responsible tax office, but there is still no reporting software for this purpose. According to Section 146a (4) sentence 2 AO (German), the notification must be made "within one month of acquisition or decommissioning".

Together with the tax authorities in Hesse, we are currently working on a procedure for reporting cash registers to the tax office. After the pilot phase in January and February 2024, the nationwide introduction is expected to follow in autumn 2024. We will keep you informed about further updates.