Receipt issuance obligation in Germany
The receipt issuance obligation was introduced as part of the German Cash Security Regulation (KassenSichV). It requires businesses to generate a receipt for every transaction, either in paper form or digitally. The goal is to prevent manipulation and ensure complete documentation.
What is the receipt issuance obligation?
Since January 1, 2020, businesses in Germany have been required to issue receipts for every transaction. This obligation applies to companies using electronic point-of-sale (POS) systems and aims to prevent tax evasion and increase transparency in transactions. But what are the specific requirements, and how can this obligation be implemented technically?
Who is subject to the receipt issuance obligation?
Businesses with Electronic POS Systems
The receipt issuance obligation applies to all businesses using electronic POS systems, common in retail, hospitality, and craft industries. It covers every transaction, regardless of the payment method, and serves to promote transparency and prevent tax evasion.
Are there Exceptions?
Exceptions apply to operators of manual cash registers and small businesses without electronic POS systems. In proven cases of hardship, businesses can apply for an exemption from the relevant tax authority.
Requirements for Receipts
A legally compliant receipt must include several mandatory details to ensure the traceability of transactions:
- Business Name and Address: Clearly identifies the issuing company.
- Date and Time of the Transaction: Documents the timing of the service or sale.
- Type and Quantity of Goods or Services Sold: Ensures the transaction is fully and transparently recorded.
- Total Amount and Tax Rate: Displays the total sum and the applicable VAT.
- Transaction Number: Allows for the unique identification of the transaction within the POS system.
- TSS Data: Includes technical security features like the signature value and signature counter to prevent manipulation.
These elements are essential to meet the legal requirements of the KassenSichV and ensure audit-proof documentation.
TSS and DSFinV-K: Foundation for Compliance with the Receipt Issuance Obligation
The receipt issuance obligation requires transaction data to be securely recorded and documented. Both the Technical Security Unit (TSSE) and the Digital Interface of the Tax Administration for POS Systems (DSFinV-K) play a critical role in achieving this:
Technical Security System (TSS)
The TSSE comprises two key components that ensure transaction data is recorded and stored securely:
- Security Module: Signs every transaction to ensure its integrity and prevent manipulation.
- Storage Medium: Stores the signed transaction data in a secure and audit-compliant manner.
DSFinV-K: Essential Standard for Audits
While the Digital Interface of the Tax Administration for POS Systems (DSFinV-K) is not a direct component of the TSSE, it is crucial for fulfilling legal requirements. It defines a standardized format for exporting POS data and process information. The DSFinV-K significantly simplifies audits and inspections by tax authorities, ensuring clear and verifiable data structures.
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Benefits of digital receipts for businesses
Cost savings
Switching to digital receipts significantly reduces expenses for paper, printers, and maintenance, lowering operational costs.
Seamless integration
Digital receipts can be easily integrated into existing business processes and systems with minimal technical effort.
Flexible receipt issuance
Receipts can be delivered through various channels, such as email, QR codes, or digital wallets, meeting diverse customer needs.
Digitize receipts with fiskaly
Our digital receipt solution enables a simple and secure implementation. It is GDPR-compliant and seamlessly integrates with existing POS systems, providing an efficient, future-ready solution for businesses.
Benefits of digital receipts for customers
Convenient management
Digital receipts are easy to save, share, and organize, making paper clutter a thing of the past.
Sustainability
Digital receipts save valuable resources like paper and actively contribute to a more environmentally friendly future.
Quick access
Receipts are readily accessible anytime, anywhere, for warranty claims or returns, eliminating the need to store physical copies.
With fiskaly
Our digital receipt solution ensures maximum user convenience and data protection. Customers receive receipts securely and effortlessly—directly in digital format when desired.
FAQs about the receipt issuance obligation
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