Cer­ti­fied ope­ra­ti­on of the fis­ka­ly Cloud TSS

Advi­so­ry Opinion

Johannes Ferner

Johan­nes Ferner

Unter­neh­mer, Finanz & Technik-Experte

fis­ka­ly pro­mo­tes open exchan­ge bet­ween dif­fe­rent sta­ke­hol­ders on the topic of fis­ca­liz­a­ti­on. In this con­text, the panel dis­cus­sion Fis­ca­liz­a­ti­on took place on July 12, 2021. Key topics cove­r­ed were the legal­ly com­pli­ant ope­ra­ti­on of a (Cloud) TSS, com­pli­an­ce with rele­vant envi­ron­ment pro­tec­tion issues, what tax­payers can expect during a cash audit in 2021, tech­no­lo­gy open­ness in legis­la­ti­on, and other cur­rent topics from the various per­spec­ti­ves of the panelists.

Panel Dis­cus­sion Fiscalization 

We were plea­sed to wel­co­me on the panel:

You can also watch the record­ing of the panel dis­cus­sion Fis­ca­liz­a­ti­on on our You­tube channel:

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The indi­vi­du­al pre­sen­ta­ti­ons as well as the dis­cus­sion can be found as sepa­ra­te videos fur­ther down in this blog post.

Exe­cu­ti­ve Summary:

Tobias Teu­te­ma­cher

  • - Dif­fe­rence bet­ween record­ing system & input device: A mobile elec­tro­nic record­ing system is an inde­pen­dent system that assigns invoice num­bers, pro­per­ly pro­ces­ses the input, stores it, inde­pendent­ly cal­cu­la­tes the sales tax and prints the rece­i­pt. A mobile input or dis­play device is only func­tio­n­al when con­nec­ted to the host system. 
  • - In 2015, the German Federal Court of Finan­ce (BFH) cla­ri­fied that a lack of cer­ti­fi­ca­ti­on in accordance with TR-3153 is a formal vio­la­ti­on. If it is a simple defi­ci­en­cy, with a low risk of tax default (i.e. ever­ything has been docu­men­ted and tracea­bi­li­ty is given), then the tax inspec­tor is not enti­t­led to per­form a tax estimate.

Anne Rin­ken­ber­ger

  • - The legal defi­ni­ti­on says an elec­tro­nic record­ing system con­sists of a hard­ware and a soft­ware com­po­nent. Since we can work with any tech­no­lo­gy, this means that you can con­nect hard­ware or soft­ware. The con­nec­tion bet­ween the ERS and the TSS can also be estab­lis­hed without a hard­ware con­nec­tion or local pro­xi­mi­ty: the legal­ly requi­red mani­pu­la­ti­on pro­tec­tion is provided.
  • - The func­tio­n­a­li­ty and effec­ti­ve­ness requi­red by § 146 AO is given with the fis­ka­ly Cloud TSS, with a new and func­tio­n­al technology.

Frank Schle­sin­ger:

  • - Cus­to­mers auto­ma­ti­cal­ly opt for mani­pu­la­ti­on pro­tec­tion with a cloud-based POS system; fis­ca­liz­a­ti­on thus ends the “com­pe­ti­ti­ve dis­ad­van­ta­ges” of cloud POS systems.
  • - The disen­chant­ment with the fis­ca­liz­a­ti­on law’s design led to the foun­ding of igztk.de — an asso­cia­ti­on of cash regis­ter manu­fac­tu­rers and part­ners that use cloud tech­no­lo­gies. igztk.de was able to edu­ca­te the BMF and BSI and show that SMEs in par­ti­cu­lar use cloud tech­no­lo­gies and that this is not a niche product; 

Johan­nes Ferner:

  • - The fis­ka­ly Cloud TSS can be put into ope­ra­ti­on as a cer­ti­fied Cloud TSS for purely cloud-based (com­ple­te EAS in cloud), for dis­tri­bu­t­ed sys­tems (dis­tri­bu­t­ed EAS) and for on-pre­mi­se POS sys­tems (inte­gra­ti­on EAS via software).

Advi­so­ry Opinion

The com­pli­an­ce of the TSS is alrea­dy given by the exten­si­ve and so far lon­gest cer­ti­fi­ca­ti­on of the fis­ka­ly Cloud TSS. Due to various “market” opi­ni­ons, we have deci­ded to obtain an addi­tio­nal expert opi­ni­on from a respec­ted audi­t­ing firm.

We will also cla­ri­fy fur­ther issues openly, trans­par­ent­ly and extern­al­ly in the coming weeks!

At this point, we would also like to point out that TSS cer­ti­fi­ca­ti­on is only valid with the com­ple­te cer­ti­fi­ca­te of con­for­mi­ty and con­for­mi­ty report; in the con­text of full trans­pa­ren­cy, you can find these docu­ments openly acces­si­ble on our websites.

con­for­mi­ty statement

cer­ti­fi­ca­ton report

Videos pre­sen­ta­ti­ons and discussion

Tobias Teu­te­ma­cher – Cash inspec­tion 2021

Tobias Teu­te­ma­cher

Tax Inves­ti­ga­ti­on Unit — Müns­ter Tax Office for Cri­mi­nal Tax Mat­ters and Tax Investigation

Talks about what tax­payers can expect during a cash audit in 2021 and how best to pre­pa­re for it.

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Frank Schle­sin­ger – Fis­ca­liz­a­ti­on from the point of view of a cash regis­ter manu­fac­tu­rer & integrator

Frank Schle­sin­ger – Spea­ker IGZTK & CTO Order­bird AG – gives an insight into the order­bird system and which chal­len­ges soft­ware-based cash regis­ter pro­vi­ders had to face due to the legal regulations.

Anne Rin­ken­ber­ger – Advi­so­ry opinion

Anne Rin­ken­ber­ger – Char­te­red Accoun­tant & Tax Con­sul­tant – talks about the approach to pre­pa­ring the expert opi­ni­on for the Cloud TSS and what ques­ti­ons were rele­vant and needed cla­ri­fi­ca­ti­on in the process.

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Johan­nes Ferner – Cer­ti­fied Cloud TSS fis­ka­ly SIGN

Johan­nes Ferner – CEO fis­ka­ly GmbH – Pro­vi­des an over­view of the fis­ka­ly system, the Cloud TSS, and how to use the fis­ka­ly Cloud TSS in com­pli­an­ce with the law.

Dis­cus­sion Session

The dis­cus­sion is all about the legal­ly com­pli­ant use of Cloud TSS and the legal frame­work when using a TSS in cer­ti­fi­ca­ti­on. How the tax aut­ho­ri­ties con­trol the ope­ra­ti­on of the TSS and its envi­ron­ment pro­tec­tion, as well as recom­men­da­ti­ons on how to pro­ceed with app­li­ca­ti­ons under § 148 AO and short deadlines.

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SMAERS Envi­ron­ment Protection

With fiskaly’s envi­ron­ment pro­tec­tion con­cept (Umge­bungs­schutz­kon­zept), you can relax, becau­se fis­ka­ly takes care of the com­ple­te imple­men­ta­ti­on of envi­ron­ment pro­tec­tion for you. If you want to learn more about the SMAERS envi­ron­ment pro­tec­tion, read our blog post Envi­ron­ment Pro­tec­tion of the fis­ka­ly SIGN Cloud TSS:

More Infor­ma­ti­on

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