We explain the general questions about the Kassensicherungsverordnung (KassenSichV). What does the new regulation mean? When does it come into force? And what is its purpose afterall?
Unternehmer, Finanz & Technik-Experte
The Kassensicherungsverordnung (KassenSichV) regulates the technical requirements for electronic recording and security systems, such as computerized cash register systems and cash registers. The regulation is designed to protect against manipulation of companies’ basic digital records.
In short: whenever cash transactions (cash, EC card, credit card, vouchers) are recorded, these records must be protected against tampering according to the KassenSichV.
From 1.1.2020 cash registers in Germany must be equipped with a technical safety system (TSS).
The new regulation was adopted already in autumn 2017. However, it does not apply until 01.01.2020.
From this time onwards, cash registers in Germany must be equipped with acertified technical security system (TSS).
Some POS systems are still designed so that they keep technical possibilities for the subsequent manipulation of the basic records open. In order to put a end to this manipulation, and thus potential tax evasion, the KassenSichV was adopted in Germany in 2016.
Incidentally, Germany is one of the last European countries to introduce the so-called fiscalization of cash registers. In many other countries, similar regulations have been in force for years. In Austria, a similar regulation came into force in 2017.
Yes! Until now, the immutability of transactions has been regulated by GoBD (Principles for the proper management and retention of books, records and documents in electronic form and for data access).
However, this is neither law, nor regulation, but merely an administrative requirement of the Ministry of Finance. The new regulation now regulates the protection against tampering.
To be able to find out whether subsequent manipulations of sales has taken place at a cash register, these must be kept tamper-proof and checkable.
The checking is carried out by means of a journal, which can be exported and checked by tax authorities with software for manipulation and missing data. Each logging is provided with an electronic signature, which works on the principle of Blockchain.
The technical security system ( TSS) is responsible for the protection against manipulation.
The technical security system, which must be integrated into electronic recording systems from 1.1.2020, monitors the processes in the cash register and is involved in generating the signature. It consists of three components which together ensure that the cash register entries are recorded from the start of the recording process and can not be subsequently changed.
The technical security system must be certified. Since the exact requirements and specifications for the TSS do not have a final form yet, certification is currently not possible.
You can find more information on this topic in our blog article “What is a technical security system”.
Since 1 January 2018, tax authorities have been able to carry out unannounced audits — a so-called cash register inspection (Kassennachschau). This is in addition to prior tax audit procedures.
Among other things, the auditors of the Ministry of Finance can use auditing software to determine whether the cash register has undergone any subsequent manipulation.
If any lack is detected during the inspection, it may lead to an external audit. If the auditor finds out inconsistencies or that the recorded data does not meet the requirements, the entrepreneur must expect that his profit will be reassessed and the taxes will be reevaluated.
The KassenSichV stipulates that existing electronic cash registers and cash register systems must be upgraded by 31.12.2019. To find out more about the current status, check out our blog post about the provisional release of the TSS.
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