Belegausgabepflicht — what you need to know

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.

26. June 2019

Johannes Ferner

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.

Electronic receipts

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.

Exemption from Belegausgabepflicht

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.

What information must be included on the 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:

full name and full address of the entrepreneur in question
the receipt issuing date and the starting and completion time of the transaction
the quantity and type of goods or the scope and nature of other services
the transaction number
for each tax rate, the sums of the fees and the tax amount contained therein are to be listed. In the case of tax exemption, a note must be included.
the serial number of the electronic recording system or the serial number of the security module.

Do you have questios about KassenSichV?
We are here for you!

You might also be interested in this:

Operating Cloud TSS

Current developments and legally compliant operation of the cloud TSS In the panel discussion, the panelists will discuss the current solution on German KassenSichV as well

30. March 2021 No Comments