Fiscal requirements
Germany
All our cash registers meet the requirements of the KassenSichV 2020.
Year 2020: Legal foundations in the cash market
On 22 December 2016, the German Bundestag, with the consent of the Bundesrat, passed the “Act to Protect Against Manipulation of Digital Basic Records”:
- New paragraph 146a of the German Fiscal Code (AO)
- New regulations cover use and function of cash registers
- Introduction of a “certified technical safety equipment” (TSE) and a uniform digital interface.
- Provisions enter into force as of 1 January 2020
In June 2019, the German Federal Office for Information Security (BSI) defined the requirements for a TSE in an application decree on the introduction of Section 146a of the German Tax Code (AO) and explained the views of the tax authorities on the practical implementation of the law. The central element here is the “Digital interface of the financial administration for cash register systems” (DSFinV-K).
Implementation of the provisions in SCHULTES cash registers
Since both the implementations and the framework are currently still in flux, we will update this page with new information in the future. Only lawyers can give exact information about the mentioned laws and regulations, we inform here about the implementation in our cash register systems.
Requirements for a cash register from 1.1.2020:
- Connection and securing of data with a technical security device (TSE)
- Registration of the cash register system and the associated TSE with the tax office
- Obligation to issue a receipt: It is obligatory to issue an invoice to the customer.
- Issuance of an auditable receipt: It is expected that a 2D barcode will be found on invoices, which will allow the correctness of an invoice to be verified.
- Extended requirements for data recording
Implementation of the regulations in SCHULTES cash register systems
- For all SCHULTES bluepos® systems we provide an update to comply with the regulations.
- This includes all systems of the S-700 series and all PC cash register systems with Windows operating system running SCHULTES bluepos® cash register software.
- An active software maintenance is required for an update of the bluepos® software.
- All systems of older series, especially S-600, S-500 and HS-series, cannot be upgraded due to their design. Mobile devices of the type S-600 Orderhandy do not fall under this category, since they are pure input terminals and all data are processed exclusively in the connected cash register. Instead, the linked cash register system must comply with the provisions of § 146a AO.
What does a TSE and an update of the existing software cost?
- The software updates are free of charge within the software maintenance for bluepos®.
- If your POS system is currently not in software maintenance, a software maintenance must be subsequently licensed for the open period. Please contact your dealer for the exact conditions.
- Your dealer will be happy to quote you the price for the TSE including installation.
Non-objection rule until 30.09.2020
On 06.11.2019, the Federal Ministry of Finance (BMF) published the “Non-objection regulation for the use of electronic recording systems within the meaning of Section 146a AO without a certified technical security device after 31 December 2019”:
- The conversion of existing cash register systems is to be carried out immediately.
- It will not be objected if the cash registers do not yet have a certified technical security device by 30 September 2020. The same applies to the export to DSFinV-K.
- The obligation to issue receipts remains.
- The reporting of the cash register and TSE to the IRS is deferred until electronic transmission is available. The deferral is valid until 30.09.2020 at the latest.
- New cash registers may only be sold with TSE.
Extension of the non-objection period until 31.03.2021
On 30 June 2020, the Federal Ministry of Finance sent a letter to a number of associations confirming 30 September 2020 as the deadline for the mandatory use of a Technical Security Device (TSE) in cash registers.
In contrast, almost all federal states have now announced an extension of the non-objection period until 31 March 2021. However, the prerequisite for claiming the deadline extension is that a binding order for retrofitting has been placed with the cash register dealer by 30 September 2020 (Lower Saxony 31.08.2020).
- In almost all federal states deadline extension until 31.03.2021
- The conversion of existing cash register systems is to be carried out immediately.
- Only if the TSE is ordered bindingly from the cash register dealer by 30.09.2020 (Lower Saxony 31.08.2020)
- Ask your tax advisor if you can take advantage of this provision!
GoBD-certified
The GoBD (principles for the orderly keeping and storage of books, records and documents in electronic form as well as for data access) are valid for Germany from 01.01.2015 and replace the previous GDPdU. All documents that are created with a data processing system must be stored in an unchangeable form for 10 years and must be presented in a machine-readable form in the event of a tax audit. The Federal Ministry of Finance has clearly stated that the GoBD also apply to cash register systems.
The administrative regulation GDPdU and its successor GoBD have been taken into account and implemented in the development of the S-700 cash register system from the very beginning: The cash register stores each individual entry with a unique sequential number. From this data, every process can be reconstructed down to the last detail.
For common applications, the storage equipment of the cash register allows archiving of all data for a period of more than 10 years.* The data remains stored in the cash register and not, as is often the case, in the cloud.
Data security is provided by a password to be assigned during setup. With the certified export interface, the data can be made available as required by the tax authorities in the “Description Standard for Data Carrier Transfer, Version 1.1 of 1 August 2002”. Please note that the cash register is always only one component of the accounting.
This page is for your information only, please consult a tax advisor for information on how to properly set up and perform proper record keeping.
* Wegen der Vielzahl der unterschiedlichen Anwendungsfälle, ist eine genaue Prognose des anfallenden Datenvolumens nicht möglich. Je nach Anwendung kann die Speicherkapazität deutlich früher ausgeschöpft sein. Für die Sicherung / Archivierung der Daten ist in jedem Fall der Anwender verantwortlich.
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Downloads
We have summarised all the important information on the KassenSichV 2020 for you. Please read at your leisure how we implement the new legal requirements with our solutions.
