Cur­rent deve­lo­p­ments and legal­ly com­pli­ant ope­ra­ti­on of the cloud TSS

In the panel dis­cus­sion, the panelists will dis­cuss the cur­rent solu­ti­on on German Kas­sen­SichV as well as the legal­ly com­pli­ant use of cloud TSS beyond April 1, 2021.

Elias Priesching

Elias Prie­sching

Sales Mana­ger

Panel dis­cus­sion on the legal­ly com­pli­ant ope­ra­ti­on of the fis­ka­ly Cloud TSS.

Dis­cus­sion with:

Lothar Boel­sen
Cer­ti­fied public accoun­tant, tax advi­sor, lawyer

Frank Schle­sin­ger
CTO order­bird & Spo­kes­man IGZTK (Asso­cia­ti­on of Cloud-based POS Providers)

Johan­nes Ferner
CEO fis­ka­ly GmbH

Elias Prie­sching
Host

Agenda:

1. intro­duc­tion

2. deve­lo­p­ments and cur­rent inno­va­tions regar­ding Cloud TSS

3. app­li­ca­ti­on + aspects to the app­li­ca­ti­on §148 AO

4. recom­men­da­ti­ons + next steps

Much move­ment in the regulations

The German Kas­sen­SichV came into force a good 16 months ago with the aim of pre­ven­ting mani­pu­la­ti­on of digi­tal records. The imple­men­ta­ti­on of the German Kas­sen­SichV has trig­ge­red a range of regu­la­to­ry move­ments within the first 16 months, and the finan­cial aut­ho­ri­ties have tigh­te­ned up on several occa­si­ons.
March 31, 2021, marks the expi­ra­ti­on of last year’s state decrees.

The state decrees in detail can be found in our blog post.

Acti­va­te TSS and submit request

The cloud TSS can be used in a legal­ly secure manner in coor­di­na­ti­on with the tax aut­ho­ri­ties of the indi­vi­du­al federal states. For the legal­ly com­pli­ant use of the fis­ka­ly Cloud TSS, the fol­lowing points should be obser­ved after con­sul­ta­ti­on with the respon­si­ble authorities.

As of April 1, 2021, the fol­lowing must be implemented:

- TSS Inte­gra­ti­on and app­li­ca­ti­on of elec­tro­nic signa­tures on the rece­i­pt
- A roll­out that is as com­ple­te as pos­si­ble, in which all cash regis­ters are equip­ped with a TSS
- App­li­ca­ti­on §148 AO for tax­payers using a cloud-based TSS

For months, fis­ka­ly has been in close con­ta­ct with the BMF, BMWi and state finan­ce representatives.

The aim of IGZTK, fis­ka­ly and their cus­to­mers as well as the fiscal aut­ho­ri­ties is to intro­du­ce fis­ca­liz­a­ti­on of the market across the board and to ope­ra­te within the set frame­work until then.

Who is the IGZTK?

IGZTK was foun­ded so that the requi­re­ments of cloud-based POS sys­tems are repre­sen­ted, as the image of the hard­ware POS system in the store domi­na­ted in the legis­la­ti­on.
The mis­si­on is to make restau­ra­teurs, retailers and ser­vice pro­vi­ders more suc­cess­ful in times of digi­ta­liz­a­ti­on. One stands for suc­cess without tax fraud and data mani­pu­la­ti­on. The­re­fo­re, each member has always offe­red only cash regis­ter sys­tems that are tamper-proof and comply with GoBD, GDPdU and German KassenSichV.

Web­site IGZTK

§148 AO + Secure rollout

Indi­vi­du­al federal states have publis­hed let­ters or infor­ma­ti­on on the app­li­ca­ti­on of §148 AO. Some states have announ­ced that they will not publish any infor­ma­ti­on inde­pendent­ly, as the regu­la­ti­on of the state of Hesse will be app­lied. Hesse becau­se fis­ka­ly Ger­ma­ny GmbH has its head­quar­ters there.

The coun­tries are essen­ti­al­ly in agree­ment and tax­payers must, for examp­le Docu­ment (espe­cial­ly for larger instal­la­ti­ons) when and to what extent the roll­out is plan­ned and implemented. 

Letter dated March 25, 2021 Hesse

Cor­re­spon­ding relief can be con­si­de­red in par­ti­cu­lar in cases in which a cloud-based TSS that has not yet been final­ly cer­ti­fied is alrea­dy being used, the full and final cer­ti­fi­ca­ti­on of which is now immi­nent.” (Source: letter dated March 25, 2021, Hesse)

Requi­re­ments in Hesse

- Purcha­se, rental, or lease agree­ment of cloud-based TSS used; appro­pria­te evi­dence that full imple­men­ta­ti­on to date for rea­sons,
- rela­ted to the cloud-based TSS itself could not be com­ple­ted, but this is now expec­ted to happen in the near future;
- Unique naming of the cer­ti­fied cloud-based TSS(es), e.g. by com­mu­ni­ca­ting the BSI cer­ti­fi­ca­ti­on ID (format: BSI-K-TR-nnnn-yyy) or alter­na­tively — espe­cial­ly in the case of cloud-based TSS(es) that have not yet been fully cer­ti­fied — by com­mu­ni­ca­ting the respec­ti­ve TSS certificates.

Letter dated March 25, 2021

You can find more let­ters in German here:

Hesse

Baden-Würt­tem­berg [Point­Kas­sen­buch­füh­rung, from para­graph 3 “Mit dem Gesetz zum Schutz vor Manipulationen …”]

Bava­ria

Berlin

Ham­burg

The requi­red infor­ma­ti­on can be reques­ted direct­ly from fis­ka­ly. See also (point App­li­ca­ti­on §148 AO with fiskaly)

App­li­ca­ti­on §148 A0 with fiskaly

fis­ka­ly pro­vi­des full sup­port in the app­li­ca­ti­on pro­cess, so that the app­li­ca­ti­on can be sent to the tax offices without any pro­blems and with all the necessa­ry infor­ma­ti­on. The tem­pla­te guides you through all the necessa­ry steps in a struc­tu­red way and pro­vi­des the docu­ments requi­red by fiskaly.

fis­ka­ly:
- Pro­vi­des cash manu­fac­tu­rers and tax­payers with the requi­red let­ters
- Pro­vi­des a tem­pla­te to the app­li­ca­ti­on of §148 AO, which must be expan­ded to inclu­de the infor­ma­ti­on of the tax­payer.
- Has a refe­rence imple­men­ta­ti­on of an inte­gra­ti­on form for cash regis­ter manu­fac­tu­rers under
https://github.com/friends-of-fiskaly/antrag-148AO-wizard-tool (Source-Code)

The tax aut­ho­ri­ties have empha­si­zed to fis­ka­ly that these requests will be trea­ted favor­ab­ly. Many app­li­ca­ti­ons from cus­to­mers using the fis­ka­ly TSS have alrea­dy been appro­ved as a result of this preparation.

App­li­ca­ti­ons under Sec­tion 148 AO can also be sub­mit­ted retro­spec­tively, if necessa­ry, but the necessa­ry pre­pa­ra­ti­ons for this should be made by April 1, 2021 at the latest. In con­cre­te terms, this means that the fis­ka­ly Cloud TSS should / must alrea­dy be used — this is very clear from some let­ters from the tax authorities.

BSI-Cer­ti­fi­ca­ti­on-IDs for fis­ka­ly GmbH

TSS CSP‑L

Cer­ti­fi­ca­ti­on iden­ti­fi­ca­ti­on number BSI-DSZ-CC-1153–2021

TSS SMAERS

In cer­ti­fi­ca­ti­on: Cer­ti­fi­ca­te number BSI-DSZ-CC-1130

TR-03153

Pro­cess number BSI‑K TR-0403 

In a nuts­hell: What do I need to do?

As of April 1, 2021, the fol­lowing items must be implemented:

- the TSS inte­gra­ti­on and app­li­ca­ti­on of elec­tro­nic signa­tures on the docu­ment
- A roll­out that covers as much as pos­si­ble, with all POS sys­tems being equip­ped with a TSS
- the app­li­ca­ti­on §148 AO for tax­payers who used a cloud-based TSS

If you have any ques­ti­ons, your fis­ka­ly Sales Mana­ger is avail­ab­le to answer them.

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