The essential at a glance

Since 01/01/2020, new regulations apply to "electronic recording systems" that have a so-called "cash register function". Data from these cash register systems must be recorded and protected against subsequent changes by a so-called technical security device (TSE - also TSS in this context) and archived. This should make subsequent manipulations impossible and gaps in the recording visible. The TSE must be certified by the Federal Office for Information Security (BSI). The TSE can be installed as a physical unit (e.g. memory card, USB) or also be used as a cloud variant.

Existing cash register systems must also be retrofitted with a TSE. If this retrofitting is not possible "due to the design" and if other requirements are met, these POS systems may still be used until the end of 2022. The non-objection rule has been postponed by some federal states from 30.9.2020 to 31.3.2021.  Find out more about deadlines regarding the German Cash Register Security Regulation (KassenSichV).

In the event of a tax audit, the recorded data must be presented in a standardised format - the "Digital Interface of the Tax Administration for Cash Register Systems" (DSFinV-K).

In addition, there are other obligations, such as the obligation to issue receipts and the obligation to report. You can find more on this in the article about The new obligations according to the reform.

All these changes are based on the introduction of § 146a AO by the Act on the Protection against Manipulation of Digital Basic Records.

Violations of these new regulations may result in the imposition of fines.

In Germany, in contrast to other European countries, there is no public subsidy for the changeover to the new funds.