Necessa­ry docu­ments for a POS audit

In this arti­cle you will learn what docu­ments you need to pro­vi­de to your cus­to­mers for the order­ly ope­ra­ti­on of a POS system accord­ing to Kas­sen­SichV. Sup­port your cus­to­mers and make it easier for them to access the documentation.

Elias Priesching

Elias Prie­sching

Sales Mana­ger

In gene­ral, the tax­payer must be able to pro­vi­de the fol­lowing docu­ments during a cash regis­ter inspection:

1. Proof of TSS by purcha­se or contract.

2. Con­nec­tion of the TSS by test receipts

3. Use of a cer­ti­fied TSS (cer­ti­fi­ca­te with all docu­ments, see below).

4. TAR-/DSFin­V‑K Exports

5. Pro­cess documentation

1. Proof of TSS by purcha­se or contract.

Proof of purcha­se or con­tract of the TSS arises when your cus­to­mers enter into a busi­ness rela­ti­ons­hip with you.

2. Con­nec­tion of the TSS by test receipts

Tax­payers can also gene­ra­te this proof inde­pendent­ly. Howe­ver, advise your cus­to­mers that they need this proof to ope­ra­te their cash regis­ter pro­per­ly. The rece­i­pts can be che­cked using the app fis­kal­check from fiskaly.

3. Use of a cer­ti­fied TSS

The cer­ti­fi­ca­ti­on of the tech­ni­cal secu­ri­ty system is evi­den­ced by the fol­lowing documents: 

1. Cer­ti­fi­ca­te accord­ing to TR-03153

2. Cer­ti­fi­ca­te of Conformity 

3. Notice of conformity

4. Envi­ron­ment 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!

You can down­load all the requi­red docu­ments of fis­ka­ly Cloud TSS on our website:

Down­load certificates

TR-03153 cer­ti­fi­ca­te

con­for­mi­ty statement

cer­ti­fi­ca­ton report

Envi­ron­ment pro­tec­tion concept

Pay atten­ti­on to the cer­ti­fi­ca­te dura­ti­on of the TSS as well as the dura­ti­on of the BSI certification

Cer­ti­fi­ca­te terms vary widely among TSS manu­fac­tu­rers. That’s why you review the cer­ti­fi­ca­te vali­di­ty period of the TSS you are using. With fis­ka­ly, you have a strong part­ner on your side and the only Cloud TSS with a full cer­ti­fi­ca­te term 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 long-term archi­ving. The POS data and the TAR files are che­cked in the event of an audit — cash regis­ter inspec­tion or POS 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 com­pu­te­ri­zed point-of-sale system must use a uni­form struc­tu­re when ent­e­ring and expor­ting data. 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.

For this legal requi­re­ment, fis­ka­ly has deve­lo­ped its own interface:

5. Pro­cess documentation

The pro­ce­du­ral docu­men­ta­ti­on should be given to the tax­payers by the POS manu­fac­tu­rer when purchasing/contracting a POS. These inclu­de among other things the docu­men­ta­ti­on of the com­mis­sio­ning and inte­gra­ti­on of the TSS by the POS manufacturer/ERS manu­fac­tu­rer. DFKA pro­vi­des sample pro­ce­du­ral docu­men­ta­ti­on on its website. 

fis­ka­ly recom­mends, pro­vi­de your cus­to­mers with all the docu­ments they need to ope­ra­te the cash regis­ter properly.

*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 given by experts. 

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