Kassensicherungs-Verordnung Germany: Things you need to know
In many European countries, regulations have already been introduced to protect cash registers against manipulation. The law concerning the storage of turnover data serves to protect against manipulation of cash registers and is thus intended to prevent tax evasion and illegal earnings. According to the new law, the subsequent removal or manipulation of basic digital records will be a thing of the past.
The regulation concerning electronic recording systems is already widespread in Europe, but unfortunately there are no standardized norms for requirements and implementation throughout Europe. In Austria, for example, the so-called “Registrierkassenpflicht” came into force in 2017. Now Germany is one of the last countries to introduce this law as well.
The cash register in Germany must now be fit for the new regulation by 30 September 2020 at the latest. For this purpose, the cash register must be equipped with a so-called certified technical safety device (TSE) and thus fulfill the conformity of the KassenSichV. In the hotel and gastronomy sector, all users of digital cash register systems are affected.
Certified Technical Safety Device (TSE)
The certified security device serves to ensure the storage of the digital transaction data and thus protects against manipulation. For each completed transaction, the associated data is transmitted immediately to the technical security device. This guarantees that the data can no longer be processed or removed unnoticed afterwards. In detail, the TSE consists of three components: security module, storage medium and digital interface. These three components ensure that the data cannot be modified and is stored in accordance with the law and also ensure smooth communication between the cash register and the tax office. But don't worry, this does not mean that errors can no longer be corrected. It is only important that changes are made promptly and in a way that is comprehensible for the tax office.
The TSE is available either as hardware, in the form of a USB stick or SD card or as a digital cloud solution. The requirement is that the TSE is available for each transaction. So far (November 2019), BSI has not yet certified security via the Internet without a hardware security element at the checkout, but this should be possible by mid-2020. It is best to obtain information directly from your POS provider.
What does this mean exactly for you as a hotelier?
In general, all companies with a cash register are obliged to equip their cash registers with a TSE. Since the construction of this technical safety device is not in the hands of the hotelier, you must consult your cash register provider. If the cash register supplier cannot guarantee that the cash register can be equipped with the technical safety device on time, you are responsible for ensuring that it is replaced. However, there are still a few special regulations regarding this, read more in the "Deadlines" section.
In addition to the obligation to equip the cash registers with a technical safety device, the requirement to issue receipts will also come into force on 01.01.2020. Here, too, the background is to prevent manipulation and tax evasion. This means that for each cash transaction with an electronic cash register system, a customer receipt including printed code must be generated by the TSE. The receipt does not necessarily have to be taken along by the customer and can also be delivered in digital form via email. Under certain circumstances, it is also possible in individual cases to apply for an exemption from the obligation to issue receipts, contact your tax office.
Cash registration obligation
Also the cash registration obligation becomes valid with 01.01.2020. The tax office must be informed exactly how many and which cash registers are used in the company. If, for example, a new cash register is put into operation or the number of cash registers is reduced, this information must be reported to the tax office within one month of purchase.
Officially, the law Kassensicherungsverordnung according to § 146a of the Abgabenordnung (AO) will come into force on 01st January 2020. On 06. November 2019, however, the Federal Ministry of Finance announced that electronic POS systems which do not have the certified technical security device by 30. September 2020 will not be sanctioned. As a hotelier, you now have until the end of September 2020 at the latest to ensure that your cash registers are equipped with the TSE. However, be sure to check with your cash register supplier now for the necessary adjustments.
An actual special exception exists if the cash register does not allow adjustment in due time for technical or structural reasons. This exception applies to cash registers that were purchased between 25. November 2010 and 1. January 2020 and fully comply with the 2010 tax office regulations. In this case, use will be granted by 31. December 2022 at the latest in order to acquire a new cash register that complies with the regulations. The correct implementation of the new rules will be strictly controlled and a fine of up to € 25,000 will be fined in the case of non-compliance.
You cannot say whether your cash register will be conform with the rules by the deadline? Then inform your cash register manufacturer immediately and obtain written insurance if the cash register cannot be adjusted due to constructional reasons. In this case you will have to look for a new cash register.
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