Kassensicherungs-verordnung (KassenSichV)
Overview of the legal requirements and regulations related to the Kassensicherungsverordnung (Cash Register Security Ordinance) in Germany.
What is the KassenSichV?
The Kassensicherungsverordnung (KassenSichV), or Cash Register Security Ordinance, ensures that cash register systems in Germany are tamper-proof and comply with the law. Mandatory since 2020, it promotes transparency and security in daily business operations.
Key Measures of the KassenSichV
Protection Against Manipulation
The KassenSichV ensures that cash register data is recorded in a tamper-proof manner. By introducing the Technical Security System (TSS), all transactions are made unchangeable and secure.
Technical Security System (TSS)
The TSS guarantees the tamper-proof recording of transactions through a security module, a storage medium, and a digital interface.
Receipt Issuance Obligation
Every business transaction must be documented and confirmed to the customer with a receipt. This obligation increases the transparency and traceability of transactions.
Cash Register Reporting Obligation
Businesses must report their cash register systems and the TSE to the tax authorities. This reporting is required to ensure the legally compliant use of cash register systems.
DSFinV-K 2.0
Administration for Cash Register Systems (DSFinV-K 2.0) enables standardized and machine-readable data transfer to tax authorities.
Legal Certainty
By complying with the KassenSichV, businesses fulfill their tax obligations and secure their data. This strengthens their position with tax authorities and minimizes the risk of sanctions.
Security Through the TSS
The Technical Security System (TSS) is the cornerstone of the KassenSichV. It ensures that all transactions are stored securely and immutably. By combining a security module, storage medium, and digital interface, each transaction is protected by a unique code, preventing any tampering.
Overview of the KassenSichV
Introduction of the KassenSichV
The KassenSichV came into effect on January 1, 2020, to prevent tampering with cash register systems.
Key Requirements
The KassenSichV mandates the use of the TSS, the obligation to issue receipts, the DSFinV-K 2.0, and the cash register reporting requirement.
Who is Affected?
All businesses with electronic cash register systems, particularly in retail and gastronomy, must comply with the KassenSichV.
Exemptions and Special Regulations
Ticket machines, parking meters, and certain accounting programs are exempt from the KassenSichV.
