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As a rule, the taxable person must be able to provide the following documents during a cash register inspection:
1. proof of the TSS by purchase or contract 
2. linking of the TSS through test documents 
3. use of a certified TSS (certificate with all documents, see below) 
4. TAR/DSFinV-K exports 
5. 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: 
1. certificate according to TR-03153
2. conformity report
3. certificate of conformity 
4. 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.

## Download Certificates
### Certificate according to TR-03153

[![Zertifikat nach TR-03153](/img/tr-zertifikat_fiskaly_bsi-k-tr-0403-2021.webp "Zertifikat nach TR-03153")](/img/tr-zertifikat_fiskaly_bsi-k-tr-0403-2021.pdf)

### Certificate of conformity
### [![Konformitätsbescheid](/img/konformitätsbescheid-fiskaly.webp "Konformitätsbescheid")](/img/BSI-K-TR-0403-2021_TR-Konformitaetsbescheid_fiskaly_TSE-cdf483bf726c385caf7527c4f99f803f.pdf)

### Conformity report
### [![Konformitätsreport](/img/fiskaly-konformitätsreport.webp "Konformitätsreport")](/img/BSI-K-TR-0403-2021_TR-Konformitaetsbericht_fiskaly_TSE-1705c4b9bf53a5fa36f734dbf9b2e7c2.pdf)

### Environmental protection concept
### [![Umgebungsschutz](/img/umgebungsschutz.webp "Umgebungsschutz")](/img/fiskaly-Umgebungsschutzkonzept-1-.pdf)

## 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](https://dfka.net/wp-content/uploads/2019/04/VD-Kassenf%C3%BChrung_Stand_April-2019.pdf)
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.

In this article you will learn which documents you need to provide to your customers for the proper operation of a cash register. Support your customers and make it easier for them to access the documentation.

What documents do you need to provide to customers for proper operation of a cash register? Make it easy for your customers to access documentation.

Necessary documents for the cash audit

## Panel Discussion 'Fiscalisation'
At the panel discussion Fiscalisation we were pleased to welcome on the panel:

* Tobias Teutemacher - Tax Investigation Office - Finanzamt für Steuerstrafsachen und Steuerfahndung Münster.  
* Frank Schlesinger - Speaker IGZTK & CTO Orderbird AG
* Anne Rinkenberger - Auditor & Tax Consultant  
* Johannes Ferner - CEO fiskaly GmbH
* Moderated by Elias Priesching - fiskaly GmbH

You can also watch the recording of the panel discussion 'Fiscalisation' on our YouTube channel:

### **[Podium Discussion 'Fiscalisation' (in German)](https://www.youtube.com/watch?v=7V1mAA1ovrk&t=1s)**

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

## Summary:
**Tobias Teutemacher:**
* Difference recording system & input device: A mobile electronic recording system is an independent system that assigns invoice numbers, properly processes the input, stores it, autonomously calculates the VAT and prints the receipt. A mobile input or display device is only functional if the connection to the host system exists. 
* In 2015, the BFH clarified that a lack of certification according to TR-3153 is a formal defect. 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 carry out a tax assessment.

**Anne Rinkenberger:**
* The legal definition says an electronic recording system consists of a hardware and a software component. Since we can work in a technology-open way, 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 protection against manipulation is given. 
* The function and mode of operation required in § 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 cash register system; fiskaly thus ends the "competitive disadvantages" of cloud cash registers. 
* The disillusionment with the design of the fiscalisation law led to the founding of igztk.de - an association of cash register manufacturers and partners who use cloud technologies. The igztk.de was able to educate the BMF and BSI and show that SMEs in particular use cloud technologies and that it 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).

## Expert 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" voices, we have decided to have an additional expert opinion issued by a renowned auditing firm.
We will also clarify other issues openly, transparently and externally in the coming weeks!

### Expert opinion (Gutachterliche Stellungnahme)[![Gutachterliche Stellungnahme](/img/screenshot-from-2022-03-18-10-52-49.webp "Gutachterliche Stellungnahme")](/img/gutachterliche-stellungnahme.pdf)
At this point we would like to point out that the TSS certification is only valid including the complete conformity certificate and conformity report. In the context of full transparency, you will find these documents freely accessible on our websites.

### Certificate of conformity[![Konformitätsbescheid](/img/konformitätsbescheid-fiskaly.webp "Konformitätsbescheid")](/img/bsi-k-tr-0403-2021_tr-konformitaetsbericht_fiskaly.pdf)

### Conformity report
### [![Konformitätsreport](/img/konformitätsreport.webp "Konformitätsreport")](/img/BSI-K-TR-0403-2021_TR-Konformitaetsbericht_fiskaly_TSE-1705c4b9bf53a5fa36f734dbf9b2e7c2.pdf)Videos Speeches and discussion

#### [Tobias Teutemacher - Cash inspection 2021 (in YouTube)](https://youtu.be/65rQkJ6KLL8?list=PLAnY4fJEwmOvxWcYhqiS69DwSQCfNU48s&t=2)
[](https://www.youtube.com/watch?v=65rQkJ6KLL8)[](https://www.youtube.com/watch?v=65rQkJ6KLL8)Tax Investigation Office - Münster Tax Office for Criminal Tax Matters and Tax Investigation
Talks about what taxpayers can expect during a cash audit in 2021 and how they can best prepare for it.

#### [Frank Schlesinger - Fiscalisation from the perspective of a cash register manufacturer & integrator (in YouTube)](https://youtu.be/FbvB3GmKmoA?list=PLAnY4fJEwmOvxWcYhqiS69DwSQCfNU48s&t=4)
[](https://www.youtube.com/watch?v=FbvB3GmKmoA&t=335s)Frank Schlesinger - Speaker IGZTK & CTO Orderbird AG - gives an insight into orderbird's system and how the technology openness software-based cash register providers had to face due to the legal regulations.

#### [Anne Rinkenberger - Expert opinion (in YouTube)](https://www.youtube.com/watch?v=aepiH9E1a1g&list=PLAnY4fJEwmOvxWcYhqiS69DwSQCfNU48s&index=2)
[](https://www.youtube.com/watch?v=aepiH9E1a1g&list=PLAnY4fJEwmOvxWcYhqiS69DwSQCfNU48s&index=2)Anne Rinkenberger - Certified Public Accountant & Tax Advisor - talks about the approach to preparing the expert opinion for the Cloud TSS and which questions were relevant and in need of clarification.

#### [Johannes Ferner - Certified Cloud TSS fiskaly SIGN (in YouTube)](https://www.youtube.com/watch?v=4U4DjwslV-c&list=PLAnY4fJEwmOvxWcYhqiS69DwSQCfNU48s&index=5)
[](https://www.youtube.com/watch?v=4U4DjwslV-c&list=PLAnY4fJEwmOvxWcYhqiS69DwSQCfNU48s&index=5)Johannes Ferner - CEO fiskaly GmbH - gives an overview of the fiskaly system, the Cloud TSS and the legally compliant use of the fiskaly Cloud TSS.

#### [Discussion part (in YouTube)](https://www.youtube.com/watch?v=LkwQmmWRCMs&list=PLAnY4fJEwmOvxWcYhqiS69DwSQCfNU48s&index=8)
[](https://www.youtube.com/watch?v=LkwQmmWRCMs&list=PLAnY4fJEwmOvxWcYhqiS69DwSQCfNU48s&index=8)The discussion is all about the legally compliant use of the Cloud TSS and the legal framework when using a TSS in certification. How the tax authorities control the operation of the TSS and its environmental protection, as well as recommendations on how to proceed with applications under Section 148 AO and short deadlines.

fiskaly promotes open exchange between different stakeholders on the topic of fiscalisation. In this context, the panel discussion 'Fiscalisation' took place. Central topics: the legally compliant operation of a (cloud) TSS, compliance with relevant environmental protection topics and much more.

Central topics of panel discussion 'Fiscalisation' by fiskaly: legally compliant operation of a (cloud) TSS & relevant environmental protection topics.

Certified operation of the fiskaly Cloud TSS. Expert opinion

On 25 June 2021, the Bundesrat approved the ordinance amending the Cash Security Regulation. ([2](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-21.pdf?__blob=publicationFile&v=1))([4](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-21(B).pdf?__blob=publicationFile&v=1)) The addition to § 6 sentence 2 KassenSichV makes it possible that certain information does not have to be printed on a receipt in a form that can be read by a human being, but can be displayed in a QR code. This means that the size of the receipt can be reduced.
**Section 6 paragraph 2 of the KassenSichV is worded as follows.**
"The information according to paragraph 1 must be

1. be legible to anyone without machine assistance, or  2. be readable from a QR code.

The QR code according to paragraph 2 number 2 must correspond to the digital interface of the tax authorities (DSFinV), which is prescribed for the respective associated type of recording system. The digital interface shall be published on the website of the Federal Central Tax Office, as amended from time to time."

Source: [Bundesrat Drucksache 438/21 p. 8.](/img/bundesrat-drucksache-438-21.pdf)

Subject to paragraph 2, this Ordinance shall enter into force the day after promulgation.

**(Update 2024)** To ensure [compliance with KassenSichV starting from January 1, 2024](https://www.gesetze-im-internet.de/englisch_ao/englisch_ao.html#p1392), the receipt must include not only the TSS data but also the **serial numbers of both the electronic record-keeping system (ERS) and the TSS**. We recommend to store this data in the QR code.

## Sustainable development

The addition in § 6 sentence 2 KassenSichV makes it possible to print the signature data in a QR code. Previously, all data had to be printed in a human-readable form. This means that this data no longer has to be displayed twice on the receipt if a QR code has already been printed on the receipt. This means that cash register receipts will be shorter. It is estimated that this change will save 108 000 km of paper annually.

The structure and technical specifications for the QR code must comply with the digital interface of the tax authorities (DSFinV). For cash register systems, a digital interface of the financial administration for cash register systems (DSFinV-K) is defined.

## Save paper - use QR codes

The TSS data (=secured TSS data according to KassenSichV) should be stored in the QR code. This eliminates the need to print the TSS plain text on the receipt. This is the current recommendation of the tax authorities. In the event of a cash register inspection, the QR code simplifies the process. Shorter receipts save paper and therefore money. In addition, thermal paper pollutants are avoided and the environment is protected.
![Short and long receipt](/img/receiptsen.webp "Short and long receipt")
The first receipt on the left shows the abbreviated version with the secured TSS data stored in the QR code. The second receipt on the right shows a receipt with printed plain text of the secured TSS data according to KassenSichV. Here, the difference in length and thus the saving of resources can be clearly seen.

Alternatively, you can switch to the digital [fiskaly receipt](https://receipt.fiskaly.com/) and thus dispense with thermal paper altogether. You will find more information about the fiskaly receipt below.

**QR code advantages overview:**

* Cash register inspection is significantly simplified
* Faster verification of receipts
* Paper savings → Costs are reduced
* Thermal paper pollutants are reduced → Environment is protected
* Aesthetically more beautiful receipts

## fiskaly receipt:

The "extra step" with fiskaly is the completely electronic receipt issuing. With the fiskaly receipt ([interface](https://developer.fiskaly.com/api/ereceipt/v1)) it is now possible to hand over the receipt 100% electronically and therefore climate neutral. For example, the handover can be done easily by a QR code. At the end of a transaction, the seller receives a QR code on his device. The customer can scan this QR code and receive his electronic fiskaly receipt directly on his device. Alternatives are sending the receipt by e-mail or SMS.

**fiskaly receipt advantages overview:**

* Digital receipt → no paper, no additional costs
* Seamless and fast integration through API interface
* Modern way of receipt issuing (QR code, email, SMS)
* No contact with thermal paper pollutants
* Aesthetically customizable design

**Note:**

It is estimated that this change will save 108,000 km of paper annually in Germany.

The example below illustrates how many resources can be saved annually by this change.

## Example calculation of resource saving

The example is from the Regulation on the Amendment of the Cash Security Regulation and illustrates how many resources can be saved annually through this amendment:

"Here it is assumed that the data so far takes up an average length of 3 cm on the cash register receipt and that approx. 40 percent of the receipts are either issued electronically or do not contain a QR code. With an estimated 6 billion receipts per year, this leads to a paper saving of 108,000 km of paper. With an average length of 50 m per receipt roll and an average cost of 1 euro per receipt roll, the annual savings amount to 2.1 million euros."

Drucksache 19/29085 (28.4.2021), p. 15.

fiskaly supports this sustainable development of printing a QR code instead of printing the readable signature. In this way, [paper consumption can be reduced by the document output requirement](https://kassensichv.net/en/articles/receipt-issuance-obligation-in-germany-background-effects-and-alternatives) and thus resources can also be conserved.

## fiskaly eReceipt

The "extra step" with fiskaly is the completely electronic receipt issue. With the fiskaly eReceipt, it will be possible in the future to hand over the receipt 100% electronically and thus in a climate-neutral way.

More details will follow in summer 2022.

Sources:

1. [German Bundestag Drucksache 19/29085](https://dserver.bundestag.de/btd/19/290/1929085.pdf) 28.04.2021 2. [Bundesrat Drucksache 438/21](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-21.pdf?__blob=publicationFile&v=1) 21.05.2021 3. [Bundesrat Drucksache 438/1/21](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-1-21.pdf?__blob=publicationFile&v=1) 14.06.2021 4. [Bundesrat Drucksache 438/21 (Beschluss)](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-21(B).pdf?__blob=publicationFile&v=1) 25.06.2021

The decision of the Federal Council allows a QR code to be printed as an alternative to the data issued in readable form. This can shorten a receipt and thus save costs as well as resources.

Federal Council's decision allows QR codes to be printed on cash register receipts as an alternative. This can shorten a document and save costs and resources.

QR code replaces legible TSS signature on receipt

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Necessary documents for the cash audit

Certified operation of the fiskaly Cloud TSS. Expert opinion

QR code replaces legible TSS signature on receipt