The Kassensicherungs­verordnung exp­lai­ned in a simple way

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?

Simon Tragatschnig

Simon Tra­gatsch­nig

Unter­neh­mer, Finanz & Tech­nik-Exper­te

What is the Kas­sen­si­che­rungs­ver­ord­nung (Kas­sen­SichV)?

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).

When will the Kas­sen­SichV come into force?

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).

And what is the pur­po­se of Kas­sen­SichV?

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.

Do the GoBD requi­re­ments still apply?

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.

What does pro­tec­tion against mani­pu­la­ti­on mean?

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.

What does Tech­ni­cal Safety System (TSS) mean?

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”.

What is the finan­ci­al audit all about?

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.

Is there any tran­si­tio­nal period for older POS sys­tems?

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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