Kassensicherungsverordnung

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Basic data
Title: Ordinance to determine the technical requirements
for electronic recording and security systems in business transactions
Short title: Kassensicherungsverordnung
Abbreviation: KassenSichV
Type: Federal Ordinance
Scope: Federal Republic of Germany
Issued on the basis of: § 146a AO
Legal matter: Tax law
Issued on: September 26, 2017
( Federal Law Gazette I p. 3515 )
Entry into force on: October 7, 2017
Weblink: Text of the regulation
Please note the note on the applicable legal version.

The ordinance for the determination of the technical requirements for electronic recording and security systems in business transactions , abbreviated as KassenSichV , is a statutory ordinance of the Federal Ministry of Finance to specify the tax-related obligations to cooperate in business transactions that are required to be recorded. It extends the principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD).

meaning

The KassenSichV stipulates:

  • Which types of cash register are affected by the regulation of § 146a AO (open cash register not)
  • when and in what form a logging of the digital basic record within the meaning of § 146a AO must take place,
  • the requirements for the storage of these basic digital records
  • the requirements for a uniform digital interface for transmission
  • the requirements for the technical safety equipment
  • the requirements for the document to be issued
  • the cost of certification.

Affected POS systems

The open checkout is not affected by the receipt or TSE obligation. This form of bookkeeping remains permitted in Germany even after the new regulations - provided that it was already used in the company before the change in law. Here, however, the data to be logged has tightened. Cash registers of any kind are affected by both the obligation to issue receipts and the TSE obligation. The date on which the changeover must take place depends on various factors, among others. a. the type of checkout and the date of purchase.

Obligation to use a technical safety device

A component of the KassenSichV is the obligation to install a certified technical safety device (TSE) . Currently only the physical TSEs of Swissbit - Swiss providers of flash memory and security solutions - in the form of USB sticks, SD cards and the printer solution from Epson are certified. The cloud versions of other providers are still awaiting certification (as of February 2020). The TSE records in particular the start and end times of the order and the consecutive numbers of the orders. In addition, the technical security device inserts the date, your signature and a public key on the receipt. If the chain of identification numbers is interrupted or if no receipt is issued in the case of hidden test purchases, the tax office can carry out a detailed tax audit with business interruption.

Obligation to issue receipts

What data does a receipt contain?

This measure is supported by the entered into force on 1 January 2020 document issuing mandatory (even Receipt duty or simply Bonpflicht called), which derives from § 146a para. 2 AO. Cash register operators are therefore obliged to hand over receipts to the parties involved immediately afterwards for every business transaction that is subject to mandatory registration in accordance with No. 1.8 and 1.9 of the AEAO to § 146a. This is intended to increase the pressure to enter each individual sale in the cash register. In principle, it is possible to be exempted from the obligation to receive a receipt. The Federal Ministry of Finance says: “Due to the legal regulation, there must be factual hardship as a prerequisite for the exemption from the issue of receipts, which arise from compliance with the accounting, recording and retention obligations established by the tax laws. The administration, in this case the financial administration, cannot deviate from this legal requirement due to purely administrative instructions, as it is bound by law and statute. ”Some professional associations such as the bakers' guild have tried to make use of the exemption application and to free the entire industry. None of these bulk applications were approved, but individual applications were approved. Contrary to the opinion widespread in the first media reports, receipts do not have to be in paper form, but can also be issued in digital form. Since there is only one issue of receipt and no obligation to take receipt, the buyer must provide the receipt, unlike e.g. B. in Italy, do not take away.

Obligation to provide data

The KassenSichV includes the obligation to provide the data for external audits or cash registers via a standardized integration and export interface and the DSFinV-K. In particular, the design of the DSFinV-K is precisely prescribed in the download area of ​​the Federal Central Tax Office.

Cash register obligation

Also part of the KassenSichV is the obligation to notify the kassen to the responsible tax office. The report must be made within one month of the purchase or removal of the cash register and includes the following data:

  • Name of the taxpayer
  • Taxpayer's tax number
  • Type of certified technical security device according to § 146a Paragraph 4 Clause 1 No. 3 AO (certification ID (for example: BSI-K-TR-nnnn-yyyy; nnnn means a four-digit number, yyyy a four-digit year) and the serial number of the TSE )
  • Type of electronic recording system used
  • Number of electronic recording systems used (per operating site / location)
  • Serial number of the electronic recording system used (depending on the manufacturer)
  • Date of purchase of the electronic recording system used
  • Date of the decommissioning of the electronic recording system used

However, the form required for registration has not yet been published (as of February 2020).

background

The annual damage in Germany through missing bookings, manipulated cash registers and incorrectly accounting software is estimated by the tax offices of some countries and the German tax union at up to 10 billion euros annually. Industry insiders speak of numerous types of fraud, ranging from the use of a second cash register to registration with training profiles to so-called zappers, which delete amount x at the push of a button both when selling and shopping.

Web links

Individual evidence

  1. ↑ Federal Ministry of Finance: Ordinance on the determination of the technical requirements for electronic recording and security systems in business transactions (Kassensicherungsverordnung - KassenSichV)
  2. ↑ Central Association of German Crafts : Kassensicherungsverordnung , accessed on December 10, 2019
  3. ↑ Gastro-MIS: “KassenSichV Merkblatt”. February 20, 2020, accessed February 21, 2020 .
  4. ↑ Federal Central Tax Office: Digital interface of the financial administration for cash register systems (DSFinV-K 2.0). Retrieved on February 21, 2020 (German).
  5. ↑ Bavarian State Office for Taxes: Non-objection regulation when using electronic recording systems ... Accessed on February 12, 2020 (German).
  6. ↑ "There is no cash register yet, we only have field tests". In: WirtschaftsWoche. December 10, 2019, accessed January 26, 2020 .
  7. ↑ Margarete van Ackeren: It's not just about the climate: More control through the obligation to receive a receipt is fair. In: Focus Online. December 20, 2019, accessed January 26, 2020 .
  8. ↑ "As a guest with fraudsters". In: time online. February 20, 2014, accessed February 2, 2020 .