Cash-desk security regulation (KassenSichV) Germany
Come 1.1.2020, the German cash-desk security regulation( KassenSichV) will come into force. It is based on the principles of the proper keeping and storage of books etc. and the protection of records against manipulation.
The aim of the KassenSichV or so-called fiscalization is primarily to ensure that electronic cash register systems can no longer be manipulated. An essential element of this regulation is a technical security device (TSE), which must now be fitted to all electronic cash register systems. In addition to that, the obligation to issue receipts and a cash register reporting obligation will also be introduced in this context.
Cash register
Every device with which cash sales can be recorded electronically is in this sense a cash register. Each cash register must now be reported to the tax office with a registration number. From 2020, cash registers must be equipped with a certified technical security device (TSE).
TSE – Technical safety device
This TSE consists of a storage medium and a security module (signing and complete logging). Basically there are 2 possibilities of implementation:
- Hardware-based: Here, you have to purchase a physical signing/storage unit (e.g. flash drive with a SIM card or a similar storage medium – from a certified TSE provider) Here, you store the data on this medium (directly integrated on the TSE, i.e. without external memory, or with external memory)
- Cloud-based: Here, the data is uploaded to the server of the certified TSE provider.
Certified provider: As the certification process is expected to take some more time, the so-called non-compliant regulation was pushed through. However, your TSE must be certified by 30.09.2020 at the latest
mgm Software solutions and the KassenSichV
We at mgm Software have prepared our systems and extended them with the necessary procedures according to (DSFinV-K 2.0 – digital interface of the tax authorities for cash register systems) and the interface to TSE. Furthermore we keep ourselves up to date, should there be any changes at this point. For a regulation-compliant implementation of your cash register obligation, your system must be updated to the latest version. Our customer service will be happy to discuss all further steps with you.
Possible costs incurred
Costs arise for you insofar as you need a technical security device (whether hardware or cloud based), which you have to take care of yourself.
The KassenSichV in a nutshell:
- Obligation to issue receipts
- Data must be available to the tax office for export at any time
- Signing by a certified technical signing device (TSE)
- QR code for verification on document
- Fiscalization and storage locally (with hardware) or online (cloud at TSE certified provider)
- Obligation to report to the tax office
As of right now:
- Complete fiscalization and no deletion of sales
- Complete and traceable records (integrity, authenticity, completeness)
Generally speaking, there is a transition period for implementation until December 2022. However, this only applies if 3 specific criteria are met. If not all of these 3 criteria are met, the regulation will be effective immediately as of January 2020. In addition, as mentioned above, there is currently a delay with certified TSE providers and therefore a grace period until 30.09.2020 has been set. However, this is not an extension period and you must be able to credibly demonstrate that you have taken retrofitting measures.
If you and your company are subject to these regulations and if you have further detailed questions regarding the KassenSichV, or if you need legally binding information, please consult a trusted legal or tax consultant.
For questions our team is also readily available to you.