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.  

* 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.

From 1 January 2025, operators of electronic cash register systems must report certain information to the local tax office, including for rented or leased cash register systems. The following deadlines apply:

• For electronic POS systems that were purchased (rented/leased) before 01 July 2025, the report must be submitted by 31 July.
• For electronic POS systems purchased (rented/leased) after 1 July 2025, the notification must be made within one month of purchase.

The required information includes information on the operator such as name or tax number and information on the system such as serial number or date of purchase.

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.