Overview of the ordinances of all federal states on KassenSichV.
The law for the protection against manipulation of basic digital records came into force at the end of December 2016 and stipulates that a Technical Security Device (TSS) is to be developed for all cash register systems within three years. The TSS is certified by the Federal Office for Information Security (BSI). Until 30 September 2020, the Federal Ministry of Finance (BMF) grants a non-objection regulation.
Decrees of the Federal States
In July, 15 federal states extended deadlines for upgrading cash register systems with a TSS under certain conditions by decree. In the federal states, the regulations vary as to when an extended deadline is granted. This applies, among other things, to the time of the binding order of the TSS, the proof of non-availability as well as the use of a cloud-based TSS. As of 31.03.2021, stationary or cloud-based TSS solutions must be installed in the cash registers in all federal states. We recommend that the requirements be recorded by means of suitable documentation and retained for the statutory retention period. A self-documentation is not sufficient. The note from the Non-objection regulation of 06.11.2019 "Adjustments and upgrades must be carried out immediately and the legal requirements must be fulfilled without delay" still applies.
The regulations in detail:
Baden-Württemberg
Requirement for a stationary or a cloud-based TSS solution:
Proof that it was not possible to equip the electronic cash register systems with TSS by 30.09.2020 and that a binding order or contract was placed before 01.10.2020.
Is an application to the tax office necessary?
No
Bavaria
Requirement for a stationary TSS solution:
Proof of binding order of the required number of TSSs from a specialist cash register dealer or other service provider by 30.09.2020.
Prerequisite for a cloud-based TSS solution:
Proof of the order of a cloud-based TSS or proof that the installation of such is planned but not yet available.
Is an application to the tax office necessary?
No
Other requirements:
The requirements must be demonstrated by appropriate documentation and retained for the duration of the statutory retention period.
Berlin
Requirement for a stationary or a cloud-based TSS solution:
The installation of a TSS must have been commissioned by 30.08.2020 with a specific date. Confirmation by companies carrying out the installation of the TSS that the conversion is not possible by 30.09.2020.
Is an application to the tax office necessary?
No
Other requirements:
All obligations according to the Tax Code (§146a) must be fulfilled. For the assessment period 2010 to 2020, there are no criminal or administrative offence proceedings for tax evasion/tax jeopardy that have been concluded with a conviction, a penalty order, a condition or a penalty notice.
Brandenburg
Prerequisite for a stationary or a cloud-based TSS solution:
The installation was commissioned by 31.08.2020 and the commissioned company confirmed that the installation could not be carried out by 30.09.2020. In addition, a specific installation date has been agreed.
Is an application to the tax office necessary?
No
Other requirements:
The voucher requirement is fulfilled. For the assessment period 2010 to 2020, there are no criminal or administrative offence proceedings for tax evasion/tax jeopardy that have been concluded with a conviction, a penalty order, a condition or a penalty notice. The prerequisites must be proven by means of suitable documentation and retained for the duration of the statutory retention period.
Bremen
In Bremen, a separate application is currently necessary. An individual application in accordance with § 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 stationary TSS solution:
Proof of a binding order for the required number of TSSs from a specialist cash register dealer, cash register manufacturer or other service provider by 30 September 2020.
Prerequisite for a cloud-based TSS solution:
If a cloud-based TSS is planned but not yet available, the unavailability must be proven by appropriate documents. The deployment must be ensured by 31.03.2021.
Is an application to the tax office necessary?
No
Further requirements:
The requirements must be proven by suitable documentation, must be maintained for the duration of the statutory retention period and must be presented upon request.
Hesse
Requirement for a stationary TSS solution:
Proof of a binding order for the required number of TSSs from a specialist cash register dealer, cash register manufacturer or other service provider by 30.09.2020.
Prerequisite for a cloud-based TSS solution:
If a cloud-based TSS is to be provided, but such a TSS is not yet available, the non-availability must be proven by appropriate documents.
Is an application to the tax office necessary?
No
Other requirements:
Required evidence must be kept by the taxpayer within the general retention periods and presented to the tax authorities upon request.
Mecklenburg-Western Pomerania
Requirement for a stationary TSS solution:
Proof of a binding order for the required number of TSSs from a specialist cash register dealer, cash register manufacturer or other service provider by 30 September 2020.
Requirement for a cloud-based TSS solution:
Proof of binding order by 30.09.2020 and timely deployment of the cloud-based TSS.
Is an application to the tax office necessary?
No
Other requirements:
The evidence must be kept with the procedural documentation for cash management in accordance with the general retention periods and must be presented on request.
Lower Saxony
Requirement for a stationary TSS solution:
Proof of binding order for the required number of TSSs from a cash register dealer, cash register manufacturer or other service provider by 31.08.2020. As well as proof that installation is not possible by 30.09.2020.
Prerequisite for a cloud-based TSS solution:
The installation of a cloud-based TSS is planned, but such a solution is demonstrably not yet available.
Is an application to the tax office necessary?
No
Other requirements:
Retention of the supporting documents confirming the hardship is sufficient.
North Rhine-Westphalia
Requirement for a stationary TSS solution:
Proof of a binding order for the required number of TSSs from a cash register dealer, cash register manufacturer or other service provider by 30.09.2020.
Prerequisite for a cloud-based TSS solution:
If a cloud-based TSS is to be provided for, but such a TSS is not yet available, the non-availability must be proven by means of suitable documents.
Is an application to the tax office necessary?
No
Other requirements:
The evidence must be kept with the procedural documentation for cash management in accordance with the general retention periods and must be presented on request.
Rhineland-Palatinate
Prerequisite for a stationary TSS solution:
The installation was commissioned by 31.08.2020 and the commissioned company confirms that the installation could not be carried out by 30.09.2020.
Prerequisite for a cloud-based TSS solution:
The installation of a cloud-based TSS is planned
Is an application to the tax office necessary?
Yes
Saarland
Prerequisite for a stationary or cloud-based TSS solution:
Proof of a binding order for the installation or a cloud-based solution from a cash register dealer, cash register manufacturer or other service provider before 30.09.2020.
Is an application to the tax office necessary?
No
Saxony
Requirement for a stationary TSS solution:
Proof of commissioning of the installation of a TSS by 31.08.2020
Prerequisite for a cloud-based TSS solution:
Proof of commissioning the installation of a cloud-based TSS by 31.08.2020 and proof that it is not yet available.
Is an application to the tax office necessary?
No
Saxony-Anhalt
Prerequisite for a stationary or a cloud-based TSS solution:
Proof of commissioning of the timely installation of a TSS by 30.09.2020
Is an application to the tax office necessary?
No
Information from enquiry to press office
Schleswig-Holstein
Prerequisite for a stationary or cloud-based TSS solution:
Proof of commissioning of the timely installation of a TSS by 30.09.2020 from a specialist cash register dealer, a cash register manufacturer or another service provider in the cash register sector.
Prerequisite for a cloud-based TSS solution:
In the case of a planned deployment of a cloud-based TSS, companies must have demonstrably commissioned the timely deployment by 30 September 2020 at the latest.
Is an application to the tax office necessary?
No
Other requirements:
The evidence must be kept with the procedural documentation for cash management in accordance with the general retention periods and must be presented on request.
Thuringia
Requirement for a stationary TSS solution:
Proof of binding commissioning of the required number of TSSs from a specialist cash register dealer, a cash register manufacturer or another service provider in the cash register area by 30.09.2020.
Prerequisite for a cloud-based TSS solution:
The installation of a cloud-based TSS is planned.
Is an application to the tax office necessary?
A separate application is not required for this, the existence of one of these prerequisites must simply be declared to the tax office. This can be done informally or using a form, which can be downloaded from the website of the Thuringian Ministry of Finance.