Below you find short descriptions of often used terms in this issue:
The Kassensicherheitsverordnung (KassenSichV - "Cash Register Anti-Tampering Ordinance") defines the technical requirements of the security and recording system of electronic point of sale systems (ePOS systems). The basis of these regulations is "the law for protection against manipulation of digital basic records" from finance ministry from 22. December 2016.
Every used ePOS system has to be protected by a certified technical security device (TSE).
Cash register systems
Electronic cash register systems are specialised ePOS systems for the sale of goods or services, which record and process the cash transaction, even if the payment is completely or partially in cash. This also includes similar electronic payment options on the spot, for example money cards, virtual accounts, bonus point systems, coupons etc. Therefore these cash register systems have a cash function.
The aim of fiscalisation is a gapless record of all transaction of a cash desk, to protect against manipulation and to archiving all data, to be able to present them to the tax authority.
Technical security device (TSE)
Every digital record of an ePOS system has to be protected by a certified technical security deivce or "technische Sicherheitseinrichtung" as to the German original (TSE). Due to this there is no cancellation or other manipulation against the records possible.
The certification of the TSS is undertaken by the "Bundesamt für die Sicherheit in der Informationstechnik BSI".
The security system save transactions of the cash desk in the internal memory and give a code back to the cash desk. This code has to be printed on every sales receipt. The data are saved in an unchangeable protocol, which can be exported for the tax authority. More about the TSS you find in the following article: Details about TSS!
DSFinV-K: Digital interface of financial management for cash register systems
The DSFinV-K is a description of an interface for the export of data from an ePOS system within an external auditing. It specifies a consistent structure and terms of data independent of the company and the used ePOS system. Therefor it makes the external auditing easier. The company has to present the data at an equivalent data medium in accordance with DSFinV-K. This DSFinV-K is part of the digital interface by law in accordance with the KassenSichV. The requirements and components of a TSS in detail you find in this arcticle: Details about TSS
Due to the standardisation a progressive and retrograde verifiability between the basic records and the financial accounting is guaranteed. Furthermore, it enable an externalisation of all data in an archiving system. The taxpayer must be able to provide data within a DSFinV-K export for a financial audit.
Please sign in to leave a comment.