Tax advice on the Cash Security Ordinance (KassenSichV)

For several years now, cash register systems, whether in retail outlets or service companies, have had to comply with the requirements of the German Ordinance on the Determination of Technical Requirements for Electronic Recording and Security Systems in Business Transactions (KassenSichV) in addition to the principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD). This includes in particular:

• the installation of a certified technical security device (TSE)
• the implementation of an interface for data export in accordance with the DSFinV-K standard*
• the creation of procedural documentation

All operators of electronic or computerized cash register systems or cash registers are affected by these regulations. Failure to comply with the requirements can result in a fine of up to 25,000 euros. The next tax audit or unannounced cash register inspection may also result in the entire bookkeeping or cash register management being rejected.  

The establishment of a certified TSE alone is not sufficient to be well positioned for a future Setting up a certified TSE alone is generally not enough to be well prepared for a future audit. This is because the KassenSichV also includes specific requirements for cash register data.

Anyone dealing with the KassenSichV will inevitably also come into contact with the principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD, formerly GDPdU). The accounting processes must be set out in GoBD-compliant procedural documentation. Taxpayers must therefore create procedural documentation for their POS system. In order to meet the high requirements, companies should deal with this at an early stage. Because the following also applies to the GoBD: breaches of duty can result in high penalties and fines.

We support you in complying with the regulations of the KassenSichV. Our services include in particular:

Support as a sparring partner for questions relating to GoBD and KassenSichV

We are at your disposal with our expertise, in particular our practical experience, for queries relating to GoBD and KassenSichV.

Testing data access (so-called Z3 data access) for POS systems:

During and after the implementation of the KassenSichV, it is advisable to test the DSFinV-K data for digital data access (Z3) by the tax authorities, for example in preparation for a tax audit or a cash register inspection. We provide support with the IDEA testing software, which is also used by tax auditors. This allows you to ensure the error-free import, legibility and consistency of your cash register data. Based on the results, any gaps in the data export or in the DSFinV-K export interface can be closed.

GoBD-compliant procedural documentation of the POS system

As part of our consulting services, we support the creation of GoBD-compliant procedural documentation for the cash register system in use - from the project setup to the collection of data and document inventories, the recording and description of processes and the creation of the complete documentation. We pay particular attention to ensuring that this documentation not only meets the legal requirements, but also serves as a helpful manual for your company. On request, we can also carry out reviews of your existing procedural documentation in order to identify potential for optimization.

Doing something for the environment with the right cash register set-up?

With the right cash register system set-up, you can have an impact on your company's ecological footprint. We can support you in reducing the amount of thermal paper or replacing it completely while still complying with the obligation to issue receipts and meeting the requirements of the GoBD and KassenSichV.

We support you in fulfilling the legal regulations for cash registers. Get in touch with us.

* DSFinV-K stands for Digital Interface of the Tax Administration for Cash Register Systems and describes an interface for the export of data from electronic recording systems for the transfer of data media (so-called "Z3") within the scope of tax audits and a cash register inspection. Companies must make their cash register data available on a suitable data carrier in accordance with the requirements of the DSFinV-K.