Over­view of the exe­cu­ti­ve decrees of all States in Ger­ma­ny regar­ding KassenSichV

German Kas­sen­SichV and the decrees of the states: How you are able to con­ti­nue working in com­pli­an­ce with the law from 1st Octo­ber 2020 

Max Stainer

Max Stai­ner

Sales Mana­ger

In 2016, Ger­ma­ny has passed a law to pro­tect against mani­pu­la­ti­on of records in elec­tro­nic record­ing sys­tems. Accord­ing to the regu­la­ti­on, the Kas­sen­si­che­rungs­ver­ord­nung must be imple­men­ted in Ger­ma­ny by Decem­ber 31st, 2019 at the latest and by Janu­a­ry 1st, 2020 all record­ing sys­tems must meet the requi­re­ments of the Kas­sen­SichV. This inclu­des the inte­gra­ti­on of a so-called TSS (tech­ni­cal secu­ri­ty system) in an elec­tro­nic record­ing system. The TSS is cer­ti­fied by the German Federal Office for Infor­ma­ti­on Secu­ri­ty (BSI). The German Federal Minis­try of Finan­ce (BMF) grants a non-objec­tion rule until Sep­tem­ber 30, 2020.

Exe­cu­ti­ve decree of the German States 

In July, 15 states issued a decree exten­ding dead­lines for upgrading POS sys­tems with a TSS under cer­tain con­di­ti­ons. The regu­la­ti­ons in the German states vary as to when an exten­ded dead­line is gran­ted. Among other things, this app­lies to the time of the bin­ding order of the TSS, proof of non-avai­la­bi­li­ty and the use of a Cloud TSS. As of 31. March 2021, Hard­ware or Cloud TSS Solu­ti­ons must be instal­led in cash regis­ters in all federal states. We recom­mend a sui­ta­ble docu­men­ta­ti­on of the pre­re­qui­si­tes and to keep it for the sta­tu­to­ry reten­ti­on period. A self docu­men­ta­ti­on is not suf­fi­ci­ent. The refe­rence from the non objec­tion rule dated Novem­ber 6, 2019 “Adjus­t­ments and upgrades must be car­ri­ed out immedia­te­ly and the legal requi­re­ments must be ful­fil­led without delay” con­ti­nues to apply.
 
 
Here are the regu­la­ti­ons in detail:
Overview decrees

Baden-Wurt­tem­berg

Pre­re­qui­si­te for a Hard­ware or Cloud TSS Solution:

  • Nach­weis, dass die Aus­rüs­tung der elek­tro­ni­schen Kas­sen­sys­te­me mit TSE bis 30.09.2020 nicht mög­lich war und eine ver­bind­li­che Bestel­lung oder Auf­trag vor dem 01.10.2020 erfolgte.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Announ­ce­ment from July 13, 2020

Bava­ria

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • Proof of a bin­ding order for the requi­red number of TSS from a cash regis­ter spe­cia­list or other ser­vice pro­vi­der by Sep­tem­ber 30, 2020.

Pre­re­qui­si­te for a Cloud TSS Solution:

  • Proof that a Cloud TSS has been orde­red or proof that the instal­la­ti­on of a Cloud-TSS is plan­ned but not yet available.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requi­re­ments:

  • The requi­re­ments must be proven by sui­ta­ble docu­men­ta­ti­on and must be kept for the dura­ti­on of the legal reten­ti­on period.

Announ­ce­ment from July 10, 2020

Berlin

Pre­re­qui­si­te for a Hard­ware or Cloud TSS Solution:

  • The instal­la­ti­on of a TSS must have been com­mis­sio­ned by August 30, 2020 with a spe­ci­fic date. Con­fir­ma­ti­on from com­pa­nies that install the TSS that the retro­fit­ting cannot be car­ri­ed out by Sep­tem­ber 30, 2020.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requirements:

  • All obli­ga­ti­ons accord­ing to the German Fiscal Code (§146a) must be fulfilled.
  • For the assess­ment period 2010 to 2020, there are no cri­mi­nal or admi­nis­tra­ti­ve offen­se pro­cee­dings for tax evasion/tax end­an­ger­ment that have been con­clu­ded with a con­vic­tion, a penal­ty order, a con­di­ti­on or an admi­nis­tra­ti­ve fine.

Announ­ce­ment from Juli 24, 2020

Bran­den­burg

Pre­re­qui­si­te for a Hard­ware or Cloud TSS Solution:

  • The instal­la­ti­on was orde­red until August 31, 2020 and the com­pa­ny com­mis­sio­ned con­firms that the instal­la­ti­on could not be car­ri­ed out until Sep­tem­ber 30, 2020. In addi­ti­on, a con­cre­te instal­la­ti­on date was agreed.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requirements:

  • The docu­ment output obli­ga­ti­on is fulfilled.
  • For the assess­ment period 2010 to 2020, there are no cri­mi­nal or admi­nis­tra­ti­ve offen­se pro­cee­dings for tax evasion/tax end­an­ger­ment that have been con­clu­ded with a con­vic­tion, a penal­ty order, a con­di­ti­on or an admi­nis­tra­ti­ve fine.
  • The requi­re­ments must be proven by sui­ta­ble docu­men­ta­ti­on and must be kept for the dura­ti­on of the legal reten­ti­on period.

Announ­ce­ment from July 28, 2020

Bremen

Cur­r­ent­ly a sepa­ra­te app­li­ca­ti­on is requi­red in Bremen. 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

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • Proof of a bin­ding order or order for the requi­red number of TSS from a cash regis­ter retailer, cash regis­ter manu­fac­tu­rer or other ser­vice pro­vi­der by Sep­tem­ber 30, 2020.

Pre­re­qui­si­te for a Cloud TSS Solution:

  • If a Cloud TSS is plan­ned but not yet avail­ab­le, the non-avai­la­bi­li­ty must be proven by means of sui­ta­ble docu­ments. Use must be ensu­red by March 31, 2021.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requirements:

  • The requi­re­ments must be proven by appro­pria­te docu­men­ta­ti­on, kept for the dura­ti­on of the legal reten­ti­on period and pre­sen­ted on request.

Announ­ce­ment from July 10, 2020

Hesse

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • Proof of a bin­ding order or order for the requi­red number of TSS from a cash regis­ter retailer, cash regis­ter manu­fac­tu­rer or other ser­vice pro­vi­der by Sep­tem­ber 30, 2020.

Pre­re­qui­si­te for a Cloud TSS Solution:

  • If a Cloud TSS is plan­ned but not yet avail­ab­le, the non-avai­la­bi­li­ty must be proven by means of sui­ta­ble documents.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requirements:

  • Necessa­ry evi­dence must be kept by the tax­payer within the gene­ral reten­ti­on peri­ods and pre­sen­ted to the tax aut­ho­ri­ties upon request.

Announ­ce­ment from July 10, 2020

Meck­len­burg-Vor­pom­mern

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • Proof of a bin­ding order or order for the requi­red number of TSS from a cash regis­ter retailer, cash regis­ter manu­fac­tu­rer or other ser­vice pro­vi­der by Sep­tem­ber 30, 2020.

Pre­re­qui­si­te for a Cloud TSS Solution:

  • Proof of bin­ding order by Sep­tem­ber 30, 2020 and timely deploy­ment of the Cloud TSS.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requirements:

  • Proofs must be kept with the pro­ce­du­ral docu­men­ta­ti­on for cash manage­ment in accordance with the gene­ral reten­ti­on peri­ods and pre­sen­ted on request.

Announ­ce­ment from July 17, 2020

Lower Saxony

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • Proof of a bin­ding order or order for the requi­red number of TSS from a cash regis­ter spe­cia­list dealer, cash regis­ter manu­fac­tu­rer or other ser­vice pro­vi­der by August, 31 2020. As well as proof that instal­la­ti­on is not pos­si­ble by Sep­tem­ber 30, 2020.

Pre­re­qui­si­te for a Cloud TSS Solution:

  • The instal­la­ti­on of a Cloud TSS is plan­ned, but it has not yet been proven to be available.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requirements:

  • The sto­rage of the docu­ments con­fir­ming the case of hardship is sufficient.

Announ­ce­ment from July 10, 2020

North Rhine-West­pha­lia

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • Proof of a bin­ding order or order for the requi­red number of TSS from a cash regis­ter retailer, cash regis­ter manu­fac­tu­rer or other ser­vice pro­vi­der by Sep­tem­ber 30, 2020.

Pre­re­qui­si­te for a Cloud TSS Solution:

  • If a Cloud TSS is plan­ned but not yet avail­ab­le, the non-avai­la­bi­li­ty must be proven by means of sui­ta­ble documents.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requirements:

  • Proof must be kept with the pro­ce­du­ral docu­men­ta­ti­on for cash manage­ment in accordance with the gene­ral reten­ti­on peri­ods and pre­sen­ted on request.

Announ­ce­ment from July 10, 2020

Rhi­ne­land-Pala­ti­na­te

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • The instal­la­ti­on was orde­red until August 31, 2020 and the com­pa­ny com­mis­sio­ned con­firms that the instal­la­ti­on could not be car­ri­ed out until Sep­tem­ber 30, 2020.

Pre­re­qui­si­te for a Cloud TSS Solution:

  • The instal­la­ti­on of a Cloud TSS is planned.

Is an app­li­ca­ti­on to the tax office necessary?

  • Yes

Fur­ther Information:

Announ­ce­ment from July, 22 2020

Saar­land

Pre­re­qui­si­te for a Hard­ware or Cloud TSS Solution:

  • Proof of a bin­ding order for the instal­la­ti­on or a Cloud TSS Solu­ti­on from a cash regis­ter retailer, cash regis­ter manu­fac­tu­rer or other ser­vice pro­vi­der before Sep­tem­ber 30, 2020.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Announ­ce­ment from July 14, 2020

Saxony

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • Proof that the instal­la­ti­on of a TSS has been com­mis­sio­ned by August 31, 2020

Pre­re­qui­si­te for a Cloud TSS Solution:

  • Proof that the instal­la­ti­on of a Cloud TSS has been com­mis­sio­ned by August 31, 2020 and that it is demons­tra­b­ly not yet available.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Announ­ce­ment from July 15, 2020

Saxony-Anhalt

Pre­re­qui­si­te for a Hard­ware or Cloud TSS Solution:

  • Proof of com­mis­sio­ning the timely instal­la­ti­on of a TSS by Sep­tem­ber 30, 2020.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Infor­ma­ti­on from request to press office

Schles­wig-Hol­stein

Pre­re­qui­si­te for a Hard­ware or Cloud TSS Solution:

  • Proof of com­mis­sio­ning the instal­la­ti­on of a TSS by Sep­tem­ber 30, 2020 at a cash regis­ter spe­cia­list retailer, a cash regis­ter manu­fac­tu­rer or ano­t­her ser­vice pro­vi­der in the cash regis­ter area

Pre­re­qui­si­te for a Cloud TSS Solution:

  • In the case of a plan­ned deploy­ment of a Cloud TSS, com­pa­nies must have demons­tra­b­ly com­mis­sio­ned its timely deploy­ment by Sep­tem­ber 30, 2020 at the latest.

Is an app­li­ca­ti­on to the tax office necessary?

  • No.

Fur­ther requirements:

  • Proof must be kept with the pro­ce­du­ral docu­men­ta­ti­on for cash manage­ment in accordance with the gene­ral reten­ti­on peri­ods and pre­sen­ted on request.

Announ­ce­ment from July 10, 2020

Thu­rin­gia

Pre­re­qui­si­te for a Hard­ware TSS Solution:

  • Proof of bin­ding com­mis­sio­ning of the requi­red number of TSS at a cash regis­ter spe­cia­list retailer, a cash regis­ter manu­fac­tu­rer or ano­t­her ser­vice pro­vi­der in the cash regis­ter area by Sep­tem­ber 30, 2020.

Pre­re­qui­si­te for a Cloud TSS Solution:

  • The instal­la­ti­on of a Cloud TSS is planned.

Is an app­li­ca­ti­on to the tax office necessary?

  • A sepa­ra­te app­li­ca­ti­on is not necessa­ry for this; the exis­tence of one of these pre­re­qui­si­tes must only be decla­red to the tax office. This can be done infor­mal­ly or using a form that can be down­loa­ded from the web­site of the Thu­rin­gi­an Minis­try of Finance.

Announ­ce­ment July 22, 2020 

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