Which deadlines are there?

According to the original Non-objection regulation (Nichtbeanstandungsregel) published on 6/11/2019 by the BMF (Finance ministry), there was the requirement that all cash registers in Germany have to be equipped with a TSS (technical safety system) as of 30/09/2020. The only exception is if the construction does not permit a TSS.

In July 2020 most federal states published a deadline extension. Due to the current economic situation, because of the corona pandemic, the deadline was postponed to 31/03/2021 from most of the federal states.

The conditions for the "safe harbour" (Nichtbeanstandung) consist that the company has ordered the necessary number of TSS, or the installation of the cloud based TSS is planned, but it is proven not available by now. This non-availabilty has to be proven.

Original Non-objection regulation (Nichtbeanstandungsregel) by the BMF (11/19)

www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2019-11-05-nichtbeanstandungsregelung-bei-verwendung-elektronischer-aufzeichnungssysteme.pdf?__blob=publicationFile&v=2

Update by the BMF (08/2020):

https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2020-08-18-nichtbeanstandungsregelung-bei-verwendung-elektronischer-aufzeichnungssysteme.pdf?__blob=publicationFile&v=1

Decree of the federal states:

Baden-Wuerttemberg: https://fm.baden-wuerttemberg.de/de/service/presse-und-oeffentlichkeitsarbeit/pressemitteilung/pid/frist-zur-umruestung-auf-manipulationssichere-kassen-verlaengert/

Bavaria: https://kassensichv.com/downloads/Bayern.pdf

Berlin: https://www.berlin.de/sen/finanzen/presse/pressemitteilungen/pressemitteilung.965025.php

Brandburg: https://mdfe.brandenburg.de/media_fast/4055/20200728_Allgemeinverf%C3%BCgung%20des%20MdFE.pdf

Hamburg: https://kassensichv.com/downloads/Hamburg.pdf

Hesse: https://finanzen.hessen.de/sites/default/files/media/hmdf/laendererlass_he_gesetz_zum_schutz_vor_manipulation_an_digitalen_grundaufzeichnungen_10_juli_2020.pdf

Mecklenburg-Western Pomerania: https://www.regierung-mv.de/Landesregierung/fm/Aktuell/?id=162095&processor=processor.sa.pressemitteilung

NRW: https://www.finanzverwaltung.nrw.de/de/pressemitteilung/zahlreiche-laender-finanzminister-wehren-sich-gegen-das-bundesfinanzministerium

Lower Saxony: https://www.mf.niedersachsen.de/startseite/aktuelles/presseinformationen/niedersachsen-hessen-bayern-nordrhein-westfallen-und-hamburg-pragmatische-und-unburokratische-losung-bei-kassensystemen-190646.html

Rhineland-palatinate: https://fm.rlp.de/de/presse/detail/news/News/detail/mehr-zeit-fuer-die-umstellung-von-kassensystemen-in-rheinland-pfalz/

Saarland: https://www.saarland.de/mfe/DE/aktuelles/aktuelle-meldungen/medieninfo/2020/pm_2020-07-14-Kassensystem.html

Saxony: https://www.medienservice.sachsen.de/medien/news/238805

Saxony-Anhalt: https://www.halle.ihk.de/blueprint/servlet/resource/blob/4848770/37c20499131e9669372dbf3bb44a72dc/erlass-s-a-aufschub-tse-data.pdf

Schleswig-Holstein: https://www.schleswig-holstein.de/DE/Fachinhalte/K/kassensicherungssysteme/verlaengerung_tse.html;jsessionid=3F686D2F8F0E1ED0813A6B95B79786DE.delivery1-replication

Thuringia: https://finanzen.thueringen.de/aktuelles/medieninfo/detailseite/finanzministerin-heike-taubert-mehr-zeit-fuer-die-umruestung-auf-betrugssichere-registrierkassen-ver/

Every federal state in exception of Bremen has postponed the limit of the Non-objection regulation (Nichtbeanstandungsregel) according to the corona crisis.

Transitional regulation for "non-upgradeable" cash register:

Cash registers which were bought after 25/11/2010 and before 1.1.2020, which consist the requirements of the BMF-letter from 26/11/2010, BStB1 I 2010, 1342, which are due to construction not upgradable and therefore they do not fulfil the requirements of § 146a AO, can be used only until 31/12/2022. 

The verifications of the fulfilling of these conditions for the used cash registers, have to be included in the system documentation. The exemptions do not include the pc systems.