If failure of the technical security system occurs, the downtime and its reason must be documented. However, the receipt issuing obligation under § 146a (2) AO shall not apply only if the recording system is completely out of service.
If the electronic recording system can continue to operate without the functioning certified technical security system, this failure must be noticeable on the receipt. This can be done by means of missing transaction number or by any other unique identifier.
If the failure only affects the technical security system — whether hardware or cloud-based — the electronic recording system is allowed to be used, if you can record the loggings, until fixing the TSS issue. In case of failure of printing or transmission unit for the receipt, the recording system can still be used.
In either case, the entrepreneur must immediately solve the cause of the failure, take measures to remedy it and ensure that the requirements of § 146a AO are met again as soon as possible.
WATCH OUT! A failure of the TSE does not relieve you of the obligation to issue a receipt. If not all the required values can be provided for the document, the electronic recording system must provide at least the date and time document details.
There are only two situations where the obligation to issue a receipt does not have to be met:
- in case of complete failure of the recording system
- in case of failure of the printing or transfer unit (in which case the recording system will continue to be used).