With theKassenSichV there are several topics that you need to consider. The obligation to issue a receipt (Belegausgabepflicht) is one of them. What is this all about? We summarize the most important information for you.
Unternehmer, Finanz & Technik-Experte
Once the KassenSichV comes into force starting with January 1, 2020, the receipt issuing obligation — Belegausgabepflicht will also become valid. This stipulates that the customer must be provided with a receipt “in immediate time-related context with the business transaction”.
Still, the “receipt obligation” applies only if electronic recording systems are used — for example, cash register systems, iPad cash register systems, etc.
There is currently an exception regarding the standard cash registers — namely, there is no receipt issuing obligation in such instance.
According to the requirements of the KassenSichV, the receipt can be issued in paper form or also be made available electronically in a standardized data format. Whereas at the moment the printed receipts are still more common, the future belongs to the electronic receipts (also for environmental protection reasons). In this context, you need to pay attention to the following:
The following should be noted: For an electronic transmission of the receipt, the customer must give his consent. If the customer agrees, the document must be transferred. The visualization of the document on a screen of the entrepreneur (terminal / POS display) is not enough.
May it come to selling goods to a large number of unknown persons, the Belegausgabepflicht may be waived, for reasonable reasons, by request and with the consent of the competent authority.
The possibility of exemption under the same conditions also applies to services. A Exemption within the meaning of § 148 AO can only be applied for and granted to the respective individual case. It comes into consideration only if it can be proven that there is a objective or personal hardship for the individual taxpayer. The costs incurred in carrying out the receipt issuing obligation do not make a factual edge case.
However, the exemption does not exempt the entrepreneur from the customer’s claim to issue a receipt.
According to KassenSichV, the following minimum requirements will be applied to a receipt in the future.
Here is what must be included on the receipt:
How is the Technical Security System (TSS) Certified? The requirements for the components SMAERS (Security Module Application for Electronic Record Keeping System) and CSP (Cryptographic
German KassenSichV and the decrees of the states: How you are able to continue working in compliance with the law from 1st October 2020
In the letter dated August 21, 2020, the Federal Ministry of Finance provides information on the costs to be treated for tax purposes as a result of the first-time implementation of a technical safety device (TSS).
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