Since 1 April 2021, cash register systems, whether in retail branches or service companies, must compulsorily comply with the requirements of the 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 Keeping and Retention of Books, Records and Documents in Electronic Form and for Data Access (GoBD) throughout Germany. These include 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 computer-aided cash register systems or cash registers are affected by these regulations. In case of non-compliance, the legislator provides for a fine of up to 25,000 euros. The next tax audit or unannounced cash register inspection may also result in the rejection of the entire accounting or cash management system.
Advice on cash management according to GoBD and KassenSichV
The establishment of a certified TSE alone is not sufficient to be well positioned for a future audit. This is because the KassenSichV also contains specific requirements for the cash register data.
We support you in complying with the regulations of the KassenSichV. Our services include in particular:
Testing data access (so-called Z3 data access) for cash register systems:
During and after the implementation of the KassenSichV, it is advisable to test the DSFinV-K data for digital data access (Z3) of the tax authorities, for example in preparation for a tax audit or a cash register inspection. We support you with the IDEA testing software, which is also used by tax auditors. In this way, you can ensure the error-free import, readability and consistency of your cash register data. Based on the results, any gaps in the data export or in the export interface of the DSFinV-K can be closed.
Support as a sparring partner for GoBD and KassenSichV issues
We are available to you with our expertise, in particular practical experience, for queries relating to GoBD and KassenSichV.
GoBD-compliant procedural documentation
As part of our consulting services, we accompany the creation of GoBD-compliant procedural documentation - from project set-up to the collection of data and document inventories, the recording and description of processes to the creation of the complete documentation. In doing so, we pay particular attention to ensuring that it not only fulfils the legal requirements, but also serves as a helpful manual for your company. If you wish, we can also carry out reviews of your existing procedural documentation in order to show you potential for optimisation.
Support in the context of a tax audit
Also in preparation for a future tax audit, but also during a tax audit, we are at your disposal with our many years of practical experience regarding data access Z3. We support you in the preparation of data access Z3 for accounting and cash systems - from the definition of data exports to data transfer to the tax authorities.
Relocation of bookkeeping to a third country
The issues surrounding the transfer of bookkeeping to a third country (outside the EU) are complex. We have the necessary know-how and will assist you in providing proof of compliance and the corresponding application. Together we analyse your system landscape and identify the need for action.
We support you in complying with the new legal regulations. Contact 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.