Need for action for cash register users
If you do not fall under the transitional regulation, you have to use cash registers, which comply with "Kassensicherheitsverordnung" from the record date 30/09/2020 or 31/03/2021. If you do not follow the regulation you risk a high penalty and furthermore an estimate of your sales from the tax authority. Pc cash registers have to comply with the "Kassensicherheitsverordnung", because the transitional regulations do not apply for pc cash registers.
Following checklist helps you with your next steps:
- Make yourself familiar with the new requirements and do not hesitate to contact your tax consultant!
- Check when you got your cash registers and if they are upgradeable due to their construction! (Therefore you can notice if you fall under the transitional regulation or not)
- Ask your cash register provider, if he is able to provide an upgrade for your cash register to comply with the requirements of the KassenSichV.
- Also check with your cash register provider, who is going to install the TSS, if you use a traditional storage media for example a memory card. If you use a cloud based TSS, check how you can get it.
- You need a serial number of your cash register from you cash register provider, to be able to report it to the tax authority.
- The data of the taxpayer (for example address, tax number etc.) have to be deposited in the cash register.
- If you want to change your cash register provider or the cash register system, it is advisable to start the planning timely, because there will be a high demand on the cash register provider due to the change to the KassenSichV.
- The new cash register system or the upgrade of the old system has to be in use at 30.9.2020 or 31.3.2021 (according to the federal state), because every transaction has to comply with the KassenSichV at that time.
Need for action for cash register provider:
Since 01/01/2020 there exist a prohibition of sale for all non-compliant cash registers. As of this date only cash registers which comply with the KassenSichV and can be connected with a TSS can be promoted or market. If you do not follow this regulation, you can get a penalty. Below you find the most important issues, which you should consider:
- Building up knowhow according to the new requirements
- Check if your supplier fulfils all necessary requirements.
- Check your customer base: do you have to upgrade or replace
- Advise your customers