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The **KassenSichV officially came into force** on 1.1.2020. So far, the picture of the intensity with which cash register manufacturers have dealt with the topic is varied. However, this will change abruptly on 1.10.2020. From this date, every cash register must be equipped with a TSS (basic information on this can be found [here](/en/articles/necessary-documents-for-cash-audit)).As a cash register manufacturer, the question arises: Which TSS solution do I use? Compliance with the law is often the decisive criterion. 

The problem:

**No TSS is currently fully certified - only provisionally approved!**

#### So what can cash register manufacturers do? 

TSS customers basically have the option of integrating cloud TSSs or hardware TSSs. There are huge differences in terms of certification, performance spectrum, practicability and costs. We would like to go into this in more detail below.

#### The current situation

Some hardware TSS providers have a temporary approval for their systems and therefore have to re-certify by the end of 2020 at the latest. However, there are major risks in doing so - for example, by upgrading to a new protection profile. TSSs with a temporary release are de facto only partially tested and thus there is a risk that no final certification will take place. This would create several problems:

* The TSS manufacturer must undergo re-certification at the end of 2020. If the re-certification is not completed positively, a new TSS solution must be found.  In the worst case, customers would have to look for a new provider.
* If the re-certification should reveal gross deficiencies in the TSS, there could be a complete ban on operations despite the current provisional approval. This would mean that all TSSs already in operation would have to be replaced.

#### What are the consequences?

Possibly, there would have to be a complete replacement of all HW TSSs. Hardware solutions are very costly to purchase and present enormous logistical challenges. So if changes were ever made, all hardware TSSs would potentially have to be completely replaced. This would lead to repeated costs and roll-out challenges. Furthermore, hardware TSSs cannot keep up with the performance spectrum of cloud solutions around the necessary processes.

The certification of a cloud TSS is only a matter of time. There are POS systems where it is technically impossible to install a hardware component (e.g. based on RDP - Remote Desktop Protocol). TSSs as a **Cloud solution are also officially confirmed** by the BSI (see [FAQ BSI](https://www.bsi.bund.de/DE/Themen/Unternehmen-und-Organisationen/Standards-und-Zertifizierung/Schutz-vor-Manipulation-an-digitalen-Grundaufzeichnungen/Veroeffentlichungen/veroeffentlichungen_node.html)). The leading provider of cloud TSSs is fiskaly, due to its technological edge, as well as its unique range of services. "The beauty of a cloud solution is simplicity coupled with infinite possibilities," documents Dr. Patrick Gaubatz, TSS expert at fiskaly.

**Our recommendation is quite clear: a cloud TSS with which all (legal) requirements can be responded to quickly and cheaply.** As well as, for example, to a repeated postponement of the non-objection rule. If there are ever legal changes or other updates, you can integrate them once centrally with a cloud solution and the issue is taken care of. With a hardware solution, you literally have to take each POS in hand individually. 

The **Cloud solution from fiskaly** goes far beyond the actual signature unit! While hardware is purely the signature unit, the cloud solution from fiskaly offers innovative added value for customers (eBeleg, fiskaly DSFinV-K, dashboard for managing all TSSs, activation at the tax office, SSO, multi-client capability, ...) and is also more cost-effective - contact fiskaly at **sales@fiskaly.com.**

TSS customers basically have the option of integrating cloud TSSs or hardware TSSs. There are huge differences in terms of certification, performance spectrum, practicability and costs.

Everything about certification and TSS

## New version of the DSFinV‑K

Version 2.3 of the digital interface to the revenue administration for point-of-sale systems (DSFinV‑K) has been published by the Federal Central Tax Office. The DSFinV‑K interface is a legal requirement that must be implemented. The fiskaly DSFinV‑K is easy to implement.

## fiskaly solution

With the Cloud TSS fiskaly SIGN DE and fiskaly DSFinV‑K, you have an all-round worry-free package for the KassenSichV from one provider. At fiskaly, we automatically implement the legally binding changes and inform you about relevant updates..

## The most important updates

\- Change to serial number

\- New, supplemented overview of the sales tax keys

\- Additional clarifications as well as explanations of certain scenarios

\- [English translation](https://dsfinvk.fiskaly.com/api/v1/_docs/dsfinvk/dsfinv_k_v_2_3_eng_version.pdf) available — this is not legally binding

\- DSFinV‑K 2.3 must be applied by July 1, 2022 at the latest

## What is the DSFinV‑K?

DSFinV‑K is the description of an interface for data export from electronic record systems for data transfer. This is required for audits and Kassen-Nachschau inspections. 

## What do the changes to DSFinV‑K 2.3 entail?

Here we have compiled brief explanations of the most important changes for you.

##### Serial number

Previously, the POS serial number was stored in the technical security system (TSS). With DSFinV‑K 2.3, this must now also be stored in the DSFinV‑K. Note: For technical reasons, neither slashes (“/”) nor underscores (“_”) may be used in the POS serial number. 

##### **Clarifications**

DSFinV‑K 2.3 contains many clarifications on scenarios concerning the correct integration of the interface.

##### **English translation**

The [DSFinV‑K 2.3 is also available as an English translation](https://developer.fiskaly.com/dsfinvk/introduction#legal-requirements). The translation is not legally binding.

##### **Application regulation**

DSFinV‑K 2.3 applies to records made on or after July 1, 2022. Version 2.3 can also be applied before that.

## fiskaly DSFinV‑K

fiskaly offers a simple add-on product to the Cloud TSS fiskaly SIGN DE to create statutory DSFinV‑K exports. You can easily integrate the function into your POS system via API. With fiskaly, you have the best partner for the implementation of the DSFinV‑K. We take care of the correct implementation of the legal requirements for you.

## [Test fiskaly DSFinV‑K now](https://developer.fiskaly.com/api/dsfinvk/v1)

The DSFinV‑K version 2.3 contains current updates and clarifications. fiskaly team has summarized the most important information for you.

The DSFinV‑K version 2.3 contains updates and clarifications. fiskaly team has summarized the most important information for you.

New requirements of DSFinV‑K 2.3

On 25 June 2021, the Bundesrat approved the ordinance amending the Cash Security Regulation. ([2](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-21.pdf?__blob=publicationFile&v=1))([4](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-21(B).pdf?__blob=publicationFile&v=1)) The addition to § 6 sentence 2 KassenSichV makes it possible that certain information does not have to be printed on a receipt in a form that can be read by a human being, but can be displayed in a QR code. This means that the size of the receipt can be reduced.
**Section 6 paragraph 2 of the KassenSichV is worded as follows.**
"The information according to paragraph 1 must be

1. be legible to anyone without machine assistance, or  2. be readable from a QR code.

The QR code according to paragraph 2 number 2 must correspond to the digital interface of the tax authorities (DSFinV), which is prescribed for the respective associated type of recording system. The digital interface shall be published on the website of the Federal Central Tax Office, as amended from time to time."

Source: [Bundesrat Drucksache 438/21 p. 8.](/img/bundesrat-drucksache-438-21.pdf)

Subject to paragraph 2, this Ordinance shall enter into force the day after promulgation.

**(Update 2024)** To ensure [compliance with KassenSichV starting from January 1, 2024](https://www.gesetze-im-internet.de/englisch_ao/englisch_ao.html#p1392), the receipt must include not only the TSS data but also the **serial numbers of both the electronic record-keeping system (ERS) and the TSS**. We recommend to store this data in the QR code.

## Sustainable development

The addition in § 6 sentence 2 KassenSichV makes it possible to print the signature data in a QR code. Previously, all data had to be printed in a human-readable form. This means that this data no longer has to be displayed twice on the receipt if a QR code has already been printed on the receipt. This means that cash register receipts will be shorter. It is estimated that this change will save 108 000 km of paper annually.

The structure and technical specifications for the QR code must comply with the digital interface of the tax authorities (DSFinV). For cash register systems, a digital interface of the financial administration for cash register systems (DSFinV-K) is defined.

## Save paper - use QR codes

The TSS data (=secured TSS data according to KassenSichV) should be stored in the QR code. This eliminates the need to print the TSS plain text on the receipt. This is the current recommendation of the tax authorities. In the event of a cash register inspection, the QR code simplifies the process. Shorter receipts save paper and therefore money. In addition, thermal paper pollutants are avoided and the environment is protected.
![Short and long receipt](/img/receiptsen.webp "Short and long receipt")
The first receipt on the left shows the abbreviated version with the secured TSS data stored in the QR code. The second receipt on the right shows a receipt with printed plain text of the secured TSS data according to KassenSichV. Here, the difference in length and thus the saving of resources can be clearly seen.

Alternatively, you can switch to the digital [fiskaly receipt](https://receipt.fiskaly.com/) and thus dispense with thermal paper altogether. You will find more information about the fiskaly receipt below.

**QR code advantages overview:**

* Cash register inspection is significantly simplified
* Faster verification of receipts
* Paper savings → Costs are reduced
* Thermal paper pollutants are reduced → Environment is protected
* Aesthetically more beautiful receipts

## fiskaly receipt:

The "extra step" with fiskaly is the completely electronic receipt issuing. With the fiskaly receipt ([interface](https://developer.fiskaly.com/api/ereceipt/v1)) it is now possible to hand over the receipt 100% electronically and therefore climate neutral. For example, the handover can be done easily by a QR code. At the end of a transaction, the seller receives a QR code on his device. The customer can scan this QR code and receive his electronic fiskaly receipt directly on his device. Alternatives are sending the receipt by e-mail or SMS.

**fiskaly receipt advantages overview:**

* Digital receipt → no paper, no additional costs
* Seamless and fast integration through API interface
* Modern way of receipt issuing (QR code, email, SMS)
* No contact with thermal paper pollutants
* Aesthetically customizable design

**Note:**

It is estimated that this change will save 108,000 km of paper annually in Germany.

The example below illustrates how many resources can be saved annually by this change.

## Example calculation of resource saving

The example is from the Regulation on the Amendment of the Cash Security Regulation and illustrates how many resources can be saved annually through this amendment:

"Here it is assumed that the data so far takes up an average length of 3 cm on the cash register receipt and that approx. 40 percent of the receipts are either issued electronically or do not contain a QR code. With an estimated 6 billion receipts per year, this leads to a paper saving of 108,000 km of paper. With an average length of 50 m per receipt roll and an average cost of 1 euro per receipt roll, the annual savings amount to 2.1 million euros."

Drucksache 19/29085 (28.4.2021), p. 15.

fiskaly supports this sustainable development of printing a QR code instead of printing the readable signature. In this way, [paper consumption can be reduced by the document output requirement](https://kassensichv.net/en/articles/receipt-issuance-obligation-in-germany-background-effects-and-alternatives) and thus resources can also be conserved.

## fiskaly eReceipt

The "extra step" with fiskaly is the completely electronic receipt issue. With the fiskaly eReceipt, it will be possible in the future to hand over the receipt 100% electronically and thus in a climate-neutral way.

More details will follow in summer 2022.

Sources:

1. [German Bundestag Drucksache 19/29085](https://dserver.bundestag.de/btd/19/290/1929085.pdf) 28.04.2021 2. [Bundesrat Drucksache 438/21](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-21.pdf?__blob=publicationFile&v=1) 21.05.2021 3. [Bundesrat Drucksache 438/1/21](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-1-21.pdf?__blob=publicationFile&v=1) 14.06.2021 4. [Bundesrat Drucksache 438/21 (Beschluss)](https://www.bundesrat.de/SharedDocs/drucksachen/2021/0401-0500/438-21(B).pdf?__blob=publicationFile&v=1) 25.06.2021

The decision of the Federal Council allows a QR code to be printed as an alternative to the data issued in readable form. This can shorten a receipt and thus save costs as well as resources.

Federal Council's decision allows QR codes to be printed on cash register receipts as an alternative. This can shorten a document and save costs and resources.

QR code replaces legible TSS signature on receipt

## Exchange with financial authorities

As experts in the field of fiscalisation, we are in regular contact with many financial institutions and the responsible persons. We are pleased to be able to conduct this joint exchange in order to implement the introduction of fiscalisation in Germany as efficiently as possible, together with our partners and other stakeholders involved. Accordingly, we would like to share our knowledge and the experience we have gained so far.

## Announced cash audit

This week (week 38, 2021) we supported a customer of the POS provider Tentaworks - member of the** [IGZTK](https://igztk.com/)** (Interest Group Future-oriented Technology Manufacturers for POS Systems) - during an announced cash register inspection. From the tax authorities, the highest tax authority of a federal state as well as the local tax authority were present in order to clarify open questions from all sides in a short way.

## Our conclusion from the joint cash inspection

Tax authorities carry out checks to ensure the use of a TSS and other legal requirements (e.g. implementation of the DSFinV-K). The joint cash inspection was very conscientious. In addition to the audit of general tax-relevant requirements, the use of the TSS and other requirements relevant to the German Cash Security Ordinance (KassenSichV) were of course also audited. A central element of the audit were the prescribed exports, the TAR exports from the TSS as well as the [DSFinV-K](https://www.bzst.de/DE/Unternehmen/Aussenpruefungen/DigitaleSchnittstelleFinV/digitaleschnittstellefinv_node.html). For example, LIVE bookings were carried out and then the exports were requested in order to be able to evaluate that these business transactions carried out are also evident in the records. It should be noted that the procedural documentation is an important document and should also explain how financial auditors and taxpayers arrive at the respective exports. This is very helpful for the entire process of the cash audit.

## On the operation of the fiskaly Cloud TSS

There were no complaints about the operation of the TSS itself. We are of course very pleased about this. The environmental protection was checked as a sub-step. After the operation of the TSS is carried out by fiskaly, it results that the components worth protecting are outside the access range of the attackers anyway - guaranteed. The higher level of protection of a cloud TSS due to this fact was also clear to the persons of the fiscal authorities.

## Procedural documentation

The procedural documentation must contain how taxpayers can create the exports of the TAR files as well as the DSFINV-K export so that they can be handed over to the tax authorities without any problems during the cash register inspection. fiskaly recommends making the exports available directly from the POS system. This is very easy to do via our APIs.

## Important!

Do you not yet have a solution in your POS system to create DSFinV-K exports? With fiskaly you can easily connect the creation of DSFinV-K exports to your POS system via API. Please contact our sales team: **[sales@fiskaly.com](mailto:sales@fiskaly.com)**

*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 by competent persons.

## Further information

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Tax authorities, POS provider Tentaworks and fiskaly, as experts in fiscalisation, conducted a joint cash register inspection this week. 

Thanks for reaching out.

Read the latest blog posts and customer success stories about the German KassenSichV.

Everything about certification and TSS

New requirements of DSFinV‑K 2.3

QR code replaces legible TSS signature on receipt

Joint cash inspection with tax authorities