Legal - New publication
The majority of the federal states have now reacted to the new publication of the BMF's non-objection regulation to the KassenSichV. Read below the notifications of the individual states and how this affects the implementation of the technical security system (TSS).
Baden-Württemberg
The Ministry of Finance of Baden-Württemberg issued a clarifying decree on 11 September 2020. Thus, it remains the case in Baden-Württemberg that if the requirements of the decree of 10 July 2020 are met, the implementation of the technical safety device must take place as soon as possible and by 31 March 2021 at the latest. We were informed of this in response to our enquiry.
Bavaria
Bavaria Message of 16 September 2020
"By way of clarification, I would like to point out that the decree of the Bavarian State Ministry of Finance and for Home Affairs of 10 July 2020 is in line with both the original BMF letter of 6 November 2019 (BStBI I 2019, p. 1010) and the new BMF letter of 18 August 2020 and (continues to) apply without restriction."
Berlin
Notification of 20 September 2020
"By way of clarification, it is pointed out that the Senate Department for Finance continues to grant Berlin businesses more time for the technical conversion of cash register systems due to Corona. However, this does not apply to taxpayers who have so far remained inactive or have already attracted negative attention. The General Order of 22 July 2020 published in the Official Gazette for Berlin OJ No. 32 / 31 July 2020, page 4141, continues to apply.
Brandenburg
Brandenburg Message of 16 September 2020
"According to the ministry, the ruling is in line with both the original BMF letter of 6 November 2019 and the more recent BMF letter of 18 August 2020 (BStBl. I 2020, p. 656)."
Bremen
In Bremen, a separate application is required by 30 September 2020. An individual application pursuant to Section 148 AO, which must be justified in detail, must be submitted to the competent tax office. According to our information, the need for a cloud TSS is sufficient to be classified as a hardship case, which leads to an extension of the deadline.
Hamburg
Hamburg Message of 11 September 2020
"By way of clarification, I would like to point out that the decree of the Hamburg tax authority of 10 July 2020 (Ref. S 0319 - 2020 / 003 - 51) is consistent with both the original BMF letter of 6 November 2019 (BStBl. I 2019, p. 1010) and the more recent BMF letter of 18 August 2020 and (continues to) apply without restriction."
Hesse
Notification of 14 September 2020
"By way of clarification, I would like to point out that the decree of the Hesse Ministry of Finance of 10 July 2020 is in line with both the original BMF letter of 6 November 2019 (BStBl I 2019, p. 1010) and the more recent BMF letter of 18 August 2020 and (continues to) apply without restriction."
Mecklenburg-Vorpommern
"In principle, it remains the case that the technically necessary adaptations and upgrades of the electronic recording systems must be carried out immediately, as far as possible, and the legal requirements must be met without delay. The evidence is to be kept with the procedural documentation for cash management in accordance with the general retention periods and presented on request.
Lower Saxony
Supplementary information dated 11 September 2020 on the website of the Lower Saxony State Tax Office.
"By way of clarification, I would like to point out that the requirements described in my information letter of 10 July 2020 are in line with both the original BMF letter of 6 November 2019 (BStBl I 2019, p. 1010) and the more recent BMF letter of 18 August 2020 and - continue to be - valid without restriction."
North Rhine-Westphalia
North Rhine-Westphalia Message dated 11 September 2020
"By way of clarification, I would like to point out that my decree of 10 July 2020 is consistent with both the original BMF letter of 6 November 2019 (BStBl I 2019, p. 1010) and the new BMF letter of 18 August 2020 and (continues to) apply without restriction."
Rhineland-Palatinate
Businesses in Rhineland-Palatinate will be given more time to equip electronic cash register systems with a certified technical security device (TSS).
Saarland
In response to our enquiry, we were informed that the Saarland still adheres to the decree. With reference to the following websites of the Ministry of Finance and Europe Saarland:
Latest news: Saarland Message of 14 July 2020
FAQs on the topic: Upgrading cash register systems with a technical security device (TSS)
Saxony
The regulation continues to apply without restriction in Saxony. The associations, including the Chamber of Tax Consultants, were informed of this in an official letter on 16 September 2020.
Saxony-Anhalt
Saxony-Anhalt Message of 18 September 2020
"By way of clarification, I would like to point out in this context that the decree of the Ministry of Finance of Saxony-Anhalt of 17 July 2020 is in line with both the original BMF letter of 6 November 2019 and the newer BMF letter of 18 August 2020 and (continues to) apply without restriction."
Schleswig-Holstein
In response to our enquiry, we were informed: The decree of the state of Schleswig-Holstein dated 10 July 2020 (VI 328 - S 0319 - 006, 36488/2020) does not contradict the BMF's view and therefore applies unchanged in Schleswig-Holstein.
Thuringia
Thuringia Notification of 16 September 2020
"By way of clarification, I would like to point out that the TFM decree of 23 July 2020 - S 0319 - 02 - 25.14, updated with today's date, does not contradict either the original BMF letter of 6 November 2019 (BStBl I 2019, p. 1010) or the more recent BMF letter of 18 August 2020, (continues to) apply without restriction and the previous procedure is to be adhered to."