FISCAL

Germany’s Cash Register Security Ordinance (Kassensicherungsverordnung, KassensichV) has applied since January 2020 alongside the still-relevant GoBD rules. Its purpose is to protect digital base records from tampering and to give tax authorities a consistent, inspectable technical trail. Legal context (simplified): KassensichV implements requirements under the German law on protecting digital base records (often called the “Cash Register Act”). It sets binding minimum standards for electronic recording systems used in Germany. Six pillars operators typically need to address: 1. Technical Security Device (TSE): use a certified TSE to sign and store transactions in a tamper-evident way. 2. Receipt obligation (Bonpflicht): issue a receipt promptly for business transactions, or provide it digitally where permitted. 3. Standard digital interface (DSFinV-K): expose data in the structure auditors use to request complete exports. 4. Data handover: supply data in the prescribed form during external audits or cash-register inspections. 5. Retention: keep records and receipts in an orderly, audit-proof way—usually for ten years. 6. Registration: register electronic recording systems with the tax office on time and update registrations when systems change. Why the ordinance exists: It increases transparency at the register, makes retroactive changes to booking data harder, and aligns technical expectations across vendors. Why hospitality teams should care: - smoother cash-register inspections when TSE, receipts, and exports are correctly set up - clearer traceability for sales, voids, and shift closings in daily service - serious breaches can trigger fines and back taxes; clean processes early reduce exposure Important clarification: KassensichV does not mean every business must operate a cash register. What matters is whether and how electronic recording systems fall under the rules. The TSE secures those systems technically; it is not a loose “cash-register certification” label in everyday language. Frequently asked questions What is KassensichV in one sentence? It is the German ordinance that requires electronic cash systems to keep tamper-evident records, issue receipts, and hand over data to tax authorities in a standardised way. Do I have to give every guest a receipt? Usually yes (receipt obligation). Exemptions are narrow and often formal—confirm edge cases with a tax adviser. Do I have to use an electronic cash register? Not automatically for every business. It depends on your recording concept and whether you operate an in-scope electronic system. Digital registers trigger TSE, export, and registration duties. How do KassensichV, TSE, and DSFinV-K fit together? KassensichV sets the legal frame. The TSE cryptographically secures transactions. DSFinV-K defines the export format authorities use to analyse register data. Does this apply to small cafés or kiosks? If you use a reportable electronic system, technical duties generally apply regardless of size—enforcement emphasis can vary by risk profile and sector. How long must I keep receipts and data? Tax-relevant records often face long retention (commonly around ten years), but exact periods depend on document type and how GoBD/AO rules apply. What happens if we breach the rules? Depending on severity: fines, back taxes, estimates, and deeper audits. Clean processes and evidence reduce exposure. Where are the binding texts? Federal gazette, BMF letters, BSI notes on TSE, and the DSFinV-K specification. Your tax office and adviser interpret them for your case. Note: Not legal or tax advice. Confirm binding versions and your individual situation via official channels and professional advisers.