TSE cash register -do we need electronic cash registers?
"Even more requirements?" That was probably one of the spontaneous reactions that went through the minds of most retail managers when the Federal Ministry of Finance published the new law to protect against manipulation of basic digital records in companies in December 2016. The Cash Register Security Ordinance then came into force at the beginning of 2020 after some start-up time. It requires most businesses, especially those that frequently process cash payments, to have a TSE Cashier ahead. What exactly is it all about and what risks and opportunities does it present?
Since January 2020 The German Cash Register Security Ordinance (KassenSichV) applies in Germany. This regulates the requirements for security and recording systems of cash register systems. All cash register systems must be protected by a certified technical safety device (TSE) must be protected. These ensure the complete and unalterable recording of all cash transactions. In the September 2020 Sync and corrections by n17t01 the TSE deadlinewhich was the transitional period for most of the federal states, expired. However, the Corona pandemic and the associated production and supply bottlenecks have led to the deadline being extended again to March 2021 to be extended. However, the prerequisite is that the companies must have the required number of electronic recording systems as part of the technical guidelines have demonstrably ordered or commissioned by the original deadline (30.09.2020). The aim of the measure is to prevent cash register manipulations and, together with the Receipt obligation to provide more transparency in the nation's coffers.
How does the TSE cash register work?
As TSE solution permissible electronic point-of-sale systems store the cash register's transactions on its internal memory and generate an individual, unchangeable code for each transaction. This is sent back to the cash register and printed on each sales receipt. The recorded data are stored in a log, which must be exportable for the tax office. Some more modern cash register systems can be upgraded accordingly and used for the TSE solution transform. However, if a cash register cannot be upgraded, there is no way around purchasing a new one, TSE-capable cash register over. All electronic point-of-sale systems require certification by the Federal Office for Safety in the Information technology (BSI), in order to be approved. A certified TSE must consist of the following three components:
- a security module that ensures the complete logging of all business transactions.
- In addition, a memory is prescribed on which all individual records are stored for the duration of the statutory retention period,
- an uniform digital interfacewhich ensures a smooth data transfer between the cash register software and the audit software of the tax office.
In addition, each cash register requires a serial number, which must be reported to the tax office. The deadline for reporting this is one month from the date of acquisition. Incidentally, certification is only required for the TSE, not for the cash register system used. The currently communicated certificate period is a period of 5 years. However, since so far only a few manufacturers of TSE Cash Registers have gone through the certification process, however, this statement may still change.
What'll it be: Hardware or software?
During implementation, the default allows users different options. A TSE cash register system can be realized as a pure hardware version, where the recorded data on a USB stick or a SD card be backed up. Those who prefer the more modern solution can also save the data online. For this form of TSE is a cloud so also a legitimate option. This variant is particularly suitable for cash registers that do not have a full USB port or input for memory cards, such as iPads. Anyone who is unsure whether he or she is affected by the regulation can contact their tax advisor. In general, it is not a bad idea to seek assistance on this issue. In case of misdemeanours, for example if secondary cash registers are not reported, there is the threat of a severe penalty.
Severe penalties for misdemeanours
The tax office understands with this topic no joke and thus have it the punishments, which are called with an offence with under in itself: Misses with electronic cash registers the TSE, the fine can be up to 25,000 euros. The same amount can be due if the customer is not given a receipt - future strict checks by the tax office included. Missing or incorrect recording of business transactions can lead to a fine of 5,000 euros.
Seeing TSE cash registers as an opportunity
Of course, the wave washed up on the shores of German bureaucracy by this regulation brings with it many negative aspects. The retooling of the cash register systems costs a lot of money. This could be used differently by companies and gastronomy - especially in times of the pandemic, where one had partly month-long losses of income. Many companies also have the feeling that they have to disclose more and more data and information. In addition, there is still some uncertainty with the basic digital records. "Does this fit the way I'm doing it?" After all, no one wants to be on the IRS radar. But if you have to implement the regulation and the measures behind it anyway, why not see the whole thing as an opportunity?
The use of a TSE cash register system simplifies accounting and dealing with the tax office. All records can be retrieved with just a few clicks thanks to the uniform DSFinV-K data standard. The storage of transactions in electronic form also guarantees trade and gastronomy more legal certainty. Whereas entrepreneurs previously had to prove that the records were kept correctly, it is now possible to do so with a electronic recording system to TSE vice versa. The tax office now assumes that the cash register data is complete and correct. Of course, this is not a license for incomplete or dubious actions. In addition, one's own data cannot be manipulated and is safe from unauthorized access by third parties.
How can I simplify the process?
Anyone wondering what exactly he or she can do to make the transition as smooth as possible and not have more contact with the tax office than necessary should consider the following points. Even though the topic can seem complicated, it makes sense to deal with it conscientiously. We like to repeat ourselves: it is also a good idea to call on the help of experts. Since, in the event of a visit by the tax office, each and every member of staff must be able to provide detailed information, businesses should educate their employees about the regulation and its implementation in their own business. In addition, they should also check whether their own receipts show the information required by the KassenSichV and ensure that they offer every customer at least one receipt.
No one is saying that the introduction of the Cash Protection Regulation will make life easier. But you don't have to make your life unnecessarily more complex either. Those who inform themselves precisely and comply with the relevant requirements probably have less contact with the tax office than before the introduction of TSE cash register systems and thus the opportunity to make life easier for yourself.