From January 2020 electronic POS systems in Germany must be verifiably protected against tampering. The law stipulates that every cash register must have a so-called technical security device (TSD). Only cash registers with a corresponding certification from the Federal Office for Information Security (BSI) will still be permitted from next year.
What is a TSD?
A TSD consists of three components:
- A security module that ensures that all cash register entries are logged and cannot be changed later.
- A storage medium to save individual records for the duration of the legal retention period.
- A digital interface to ensure smooth data transfer, e.g. for auditing purposes.
These TSD's are not yet on the market, but are expected to be available from October 2019 in the form of a chip or corresponding software update.
Electronic cash registers must be able to issue a receipt for each transaction, either electronically or on paper.
Furthermore, there will be a reporting requirement from 2020. Once you have purchased or commissioned an electronic cash register system, you have one month to register the cash register with the tax office. In order to register your device correctly, you must provide the following information:
- Tax number of the company
- Type of recording system
- Number of systems used incl. serial number(s)
- Date of purchase
Worst Case - What can happen?
ince 1 January 2018, the tax office has been entitled to carry out a cash show without prior notice. The tax officials check whether all cash register data have been properly recorded. Violations of the cash law can result in fines of up to €25,000.
In the worst case, income that has not been properly recorded can result in high back taxes or proceedings for tax evasion.
Do I need a new POS system?
If you use SimplyDelivery, you don't . We will equip our system with the appropriate safety equipment to meet BSI standards on time.
If your POS system is not retrofittable, but otherwise meets all requirements since 2010, you will receive a grace period until December 31, 2022.
If you are interested in the topic, you can read more here on the website of the Federal Ministry of Finance: