Necessary documents for the cash audit.
As a rule, the taxable person must be able to provide the following documents during a cash register inspection:
- proof of the TSS by purchase or contract
- linking of the TSS through test documents
- use of a certified TSS (certificate with all documents, see below)
- TAR/DSFinV-K exports
- procedural documentation
1. Proof of TSS through purchase or contract
Proof of purchase or contract of the TSS arises when your clients enter into a business relationship with you.
2. Linking of the TSS through test documents
Taxpayers can also generate this evidence independently. However, point out to your customers that you need this proof for the proper operation of your cash register. The receipts can be checked using the app fiskalcheck from fiskaly.
3. Use of a certified TSS
The certification of the technical security device is proven via the following documents:
- certificate according to TR-03153
- conformity report
- certificate of conformity
- environmental protection concept
We recommend including these documents in your procedural documentation.
Attention! Proof of certification requires all of the above documents. If a document is missing, the proof is incomplete! All required documents of the fiskaly Cloud TSS can be downloaded from our website.
Certificate according to TR-03153
Certificate of conformity
Environmental protection concept
Pay attention to the certificate duration of the TSS as well as the duration of the BSI certification.
The certificate terms of the TSS manufacturers differ greatly. Therefore, check the certificate duration of the TSS you use. With fiskaly you have a strong partner on your side and the only cloud TSS with full certificate duration until 2029.
4. TAR/DSFinV-K exports
The data generated by the TSS, called TAR Files, are usually provided once a day and must be included in the long-term archiving. The cash register data as well as the TAR files are checked in the event of an audit - cash register inspection or cash register audit - and must be available to the auditor at all times. This legal requirement is already automatically covered when using the fiskaly Cloud TSS. All companies that use an electronic or computer-based cash register system must use a uniform structure for data entry and data export. This is regulated on the basis of the DSFinV-K (digital interface of the tax authorities for cash register systems) and is a uniform data standard. The corresponding data export interface is part of the TSS.
5. Procedural documentation
The procedure documentation should be handed over to the taxpayer by the cash register manufacturer when purchasing/contracting a cash register. Among other things, it documents the commissioning and connection of the TSS by the cash register manufacturer/ERS manufacturer. The DFKA provides sample procedural documentation on its website. DFKA sample procedural documentation for proper cash management fiskaly recommends, provide your customers with all required documents for the proper operation of the cash register.
*The information contained on this website is for general information purposes and does not relate to the specific situation of any individual or legal entity. It does not constitute legal or tax advice. In a specific individual case, the present content cannot replace individual advice by expert persons.