Legal: Non-Com­p­laint Regu­la­ti­on to the Kas­sen­SichV in Sep­tem­ber 2020

In Sep­tem­ber 2020 (dated August 18, 2020), the Federal Minis­try of Finan­ce publis­hed a cla­ri­fy­ing decree (to the ori­gi­nal letter dated Novem­ber 6, 2019), which again refers to the dead­line of Sep­tem­ber 30, 2020 for the non-objec­tion rule.

Max Stainer

Max Stai­ner

Sales Manger

A majo­ri­ty of the German federal states has now reac­ted to the new publi­ca­ti­on of the BMF’s non-objec­tion regu­la­ti­on on the Kas­sen­SichV. Read in the fol­lowing the relea­ses of the indi­vi­du­al states and how this affects the imple­men­ta­ti­on of the tech­ni­cal secu­ri­ty system (TSS).

Baden-Wurt­tem­berg

The Minis­try of Finan­ce of Baden-Wurt­tem­berg issued a cla­ri­fy­ing decree on Sep­tem­ber 11, 2020. In Baden-Wurt­tem­berg, it the­re­fo­re remains the situa­ti­on that, if the requi­re­ments of the decree of July 10, 2020 are met, the tech­ni­cal secu­ri­ty system must be imple­men­ted as quick­ly as pos­si­ble and no later than March 31, 2021. Upon our request we were infor­med of that.

Bava­ria

Announ­ce­ment dated Sep­tem­ber 16, 2020

To cla­ri­fy, I would like to point out that the decree of the Bava­ri­an State Minis­try of Finan­ce and for Home of July 10, 2020 is con­sis­tent with the ori­gi­nal BMF letter of Novem­ber 6, 2019 (BStBI I 2019, p. 1010) as well as with the new BMF letter of August 18, 2020 and (fur­ther) app­lies without restric­tion”.

Berlin

Announ­ce­ment dated Sep­tem­ber 20, 2020

For cla­ri­fi­ca­ti­on it is spe­ci­fied that the Senats­ver­wal­tung of Finan­ce con­ti­nues to grant mor time for busi­nes­ses of Berlin for the tech­ni­cal con­ver­si­on of POS sys­tems due to Corona. Howe­ver, this does not apply to tax­payers who have so far been inac­ti­ve or have alrea­dy attrac­ted nega­ti­ve atten­ti­on. The Gene­ral Order of 22.07.2020 publis­hed in the Offi­cial Gazet­te for Berlin ABl. No. 32 / 31 July 2020, Site 4141, is still valid.”

Bran­den­burg

Announ­ce­ment dated Sep­tem­ber 16, 2020

Accord­ing to the minis­try, the order is in line with both the ori­gi­nal BMF letter of 6 Novem­ber 2019 and the new BMF letter of 18 August 2020 (BStBl. I 2020, p. 656).”

Bremen
In Bremen a sepa­ra­te app­li­ca­ti­on is requi­red by 30 Sep­tem­ber 2020. An indi­vi­du­al app­li­ca­ti­on accord­ing to § 148 AO, which must be jus­ti­fied in detail, must be sub­mit­ted to the respon­si­ble tax office. Accord­ing to our infor­ma­ti­on, the need for a Cloud TSS is suf­fi­ci­ent to be clas­si­fied as a hardship case, which leads to an exten­si­on of the dead­line.
Ham­burg

Announ­ce­ment dated Sep­tem­ber 11, 2020

For cla­ri­fi­ca­ti­on, I point out that the decree of the Ham­burg tax aut­ho­ri­ty dated July 10, 2020 (Ref. S 0319 — 2020 / 003 — 51) is in accordance with the ori­gi­nal BMF letter dated Novem­ber 6, 2019 (BStBl. I 2019, p. 1010) as well as with the new BMF letter dated August 18, 2020 and (still) app­lies without restric­tion.”

Overview decrees
Hesse

Announ­ce­ment dated Sep­tem­ber 14, 2020

To cla­ri­fy, I point out that the decree of the Hes­si­an Minis­try of Finan­ce of July 10, 2020 is in line with the ori­gi­nal BMF letter of Novem­ber 6, 2019 (BStBl I 2019, p. 1010) as well as with the new BMF letter of August 18, 2020 and (still) app­lies without restric­tion.”

Meck­len­burg-Vor­pom­mern

Announ­ce­ment dated July 17, 2020 is valid:

In princip­le it remains that the tech­ni­cal­ly necessa­ry adjus­t­ments and upgrades of the elec­tro­nic record­ing sys­tems must, as far as pos­si­ble, be car­ri­ed out immedia­te­ly and the legal requi­re­ments must be ful­fil­led without delay. The sup­por­ting docu­ments must be kept tog­e­ther with the pro­ce­du­ral docu­men­ta­ti­on for cash records in accordance with the gene­ral reten­ti­on peri­ods and pre­sen­ted on request.”

Lower Saxony
Addi­tio­nal infor­ma­ti­on from Sep­tem­ber 11, 2020 on the web­site of the Lower Saxony State Tax Office.
“To cla­ri­fy, I would like to point out that the Infor­ma­ti­on Notice of July 10, 2020 are in accordance with the ori­gi­nal BMF letter of Novem­ber 6, 2019 (BStBl I 2019, p. 1010) as well as with the new BMF letter of August 18, 2020 and — still — are valid without restric­tions.
North Rhine-West­pha­lia

Announ­ce­ment dated Sep­tem­ber 11, 2020

For cla­ri­fi­ca­ti­on, I point out that my decree of July 10, 2020 is con­sis­tent with the ori­gi­nal BMF letter of Novem­ber 6, 2019 (BStBl I 2019, p. 1010) as well as with the new BMF letter of August 18, 2020, and (still) app­lies without restric­tion.”

Rhi­ne­land-Pala­ti­na­te

Announ­ce­ment dated July 22, 2020

Busi­nes­ses in Rhi­ne­land-Pala­ti­na­te will have more time to equip elec­tro­nic cash regis­ter sys­tems with a cer­ti­fied tech­ni­cal secu­ri­ty system (TSS).

Saar­land

Upon our request, we were infor­med that the Saar­land still adhe­res to the decree. With refe­rence to the fol­lowing web­sites of the Minis­try of Finan­ce and Europe Saar­land:

Latest News: News from 14 July 2020

FAQs on the Topic: Upgrading Cash Regis­ter Sys­tems with a Tech­ni­cal Secu­ri­ty System (TSS)

Saxony

The regu­la­ti­on remains fully valid in Saxony. The asso­cia­ti­ons, inclu­ding the Cham­ber of Tax Con­sul­tants, were infor­med of this in an offi­cial letter on 16 Sep­tem­ber 2020.

Saxony-Anhalt

Announ­ce­ment dated Sep­tem­ber 18, 2020

For cla­ri­fi­ca­ti­on, I would like to note in this con­text that the decree of the Minis­try of Finan­ce of the State of Saxony-Anhalt of July 17, 2020 is in line with both the ori­gi­nal BMF letter of Novem­ber 6, 2019 and the new BMF letter of August 18, 2020 and (still) app­lies without restric­tion.”

Schles­wig-Hol­stein

On our request we were infor­med: The decree of the State of Schles­wig-Hol­stein dated July 10, 2020 (VI 328 — S 0319 — 006, 36488/2020) does not con­flict with the posi­ti­on of the Federal Minis­try of Finan­ce and the­re­fo­re remains valid in Schles­wig-Hol­stein.

Thu­rin­gia

Announ­ce­ment dated Sep­tem­ber 16, 2020

To cla­ri­fy, I point out that the TFM decree of July 23, 2020 — S 0319 — 02 — 25.14, updated with today­’s date, is neit­her con­tra­ry to the ori­gi­nal BMF letter of Novem­ber 6, 2019 (BStBl I 2019, p. 1010) nor to the new BMF letter of August 18, 2020. The decree is (still) valid without restric­tions and the pre­vious pro­ce­du­re must be main­tai­ned.

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