Due to the KassenSichV and the fiscal code there are the following new obligations:
- Obligation of single recording:
Business transactions and other operations have to be recorded separately, completely, correctly, timely and sorted. The obligation of single recording is valid even if the taxpayer uses an ePOS system or an open cash till. You find more in the excursus "open cash till" in the following article.
- Obligation of "Technical Security System" (TSS):
The digital recordings have to be protected by a certified technical security system. More about that you find in the article Details about TSS.
- Data backup / archiving obligation:
The digital recordings must be safe and available for an external audit. More about that you find in the article Electronic retention of the records.
- Obligation of receipt providing:
The customer has to deliver a receipt of the business transaction. You find more about that in the article Obligation for receipt providing and receipt requirements.
- Reporting obligation:
You have to inform the competent financial authority about the acquisition and decommissioning of the ePOS within one month. You find more about that in the article Reporting obliagtion and reporting procedures.