Ready for the KassenSichV 2020!

KassenSichV, TSE, non-objection rule, obligation to issue receipts – many legal terms are currently causing great uncertainty among retailers. The German Cash Register Security Ordinance (KassenSichV) provides for numerous innovations for cash register operators from January 1, 2020. We would like to give all interested customers and future JTL POS users an overview of the new fiscal requirements and their practical implementation. Our blog series starting today will help you to start the new calendar year safely and well prepared.

What is the Cash Register Security Ordinance (KassenSichV)?

Based on the “Act on the Protection against Manipulation of Digital Basic Records” passed by the German Bundestag in 2016, the Cash Register Security Ordinance was issued by the Ministry of Finance in 2017, which precisely regulates the practical implementation in businesses. Key components of the KassenSichV, which have been in force for some time, include the obligation to keep individual records and the obligation to retain all cash register data.

Which new requirements of the KassenSichV will come into force on January 1, 2020?

1. required technical safety equipment (TSE)

From 1 January 2020, all electronic cash registers and digital recording systems must have a certified technical security device (TSE) that encrypts all data and transactions in a tamper-proof manner.
The design of the TSE can be implemented by manufacturers in various ways, e.g:

• TSE in the Epson printer
• TSE as hardware, e.g. via USB dongle
• TSE in the cloud

In the second part of this blog series, we will take a closer look at the respective safety devices and highlight the special features when selecting them.

2. obligation to issue receipts

From January 1, 2020, all customers must be provided with a document immediately after the purchase. In addition to the data already required, this must now contain further mandatory information:

• Serial number of the recording system or TSE
• Transaction number

Although the document does not have to be issued in paper form, digital solutions, e.g. a PDF receipt by email, are still difficult to implement due to data protection regulations.

3. cash register obligation with the tax office

The regulation stipulates that from January 1, 2020, every cash register used must be reported to the responsible tax office by January 31, 2020. As there is still no electronic reporting procedure for this, the notification can be waived until an electronic transmission option is used.
The date of provision of a corresponding online form will be announced separately in the Federal Tax Gazette Part I – please remain in close contact with your responsible tax office.
The following information will then be required:

• Name and tax number of the cash register operator or taxable person
• Type of electronic recording systems used and certified technical security devices
• Down payment, serial numbers and locations of the electronic recording systems used
• Date of acquisition, decommissioning or other change to the electronic recording system used

4. data preparation in accordance with DSFinV-K

The file format for the secure transmission of POS data must be standardized and compatible with the tax authorities’ digital interface for POS systems in future.
However, the DSFinV-K standards only have to be met from the time of TSE implementation (see “Non-objection regulation”), i.e. from 30.09.2019 at the latest.

What should you do now as a retailer?

Admittedly, the requirements seem extensive and complicated at first glance. But don’t let them worry you. Choosing a future-proof POS system automatically fulfills many of the requirements. So there’s no need to panic, but you should act now!

Phase 1: What kind of POS solution do you use - what deadlines apply to you?

• Your cash register is purchased before 25.11.2010 – go directly to phase 2!
• Clarify with your manufacturer whether your cash register can be upgraded with a TSE and whether all other requirements of the KassenSichV are met in good time. If not, go straight to phase 2!
• If your cash register sufficiently meets the requirements of the GoBD and was purchased after 25.11.2010, but cannot be upgraded with a TSE due to its design, you can take advantage of a transitional period and continue to operate the cash register until 31.12.2022 at the latest.
  You must provide evidence that these requirements have been met.

Phase 2: Find out about alternative checkout solutions!

• If you are forced to switch to a new cash register, get an overview now of which cash register systems best meet your requirements and which are suitable in terms of price. Make sure that the cash register manufacturer guarantees the legally compliant use of the cash register solution beyond 2020.
• Do your research and see for yourself that JTL POS can be such a cross-industry and cost-effective POS solution that also offers you numerous ways to expand your sales online: Find out more about JTL-POS now.

Phase 3: Switch to your new checkout solution as early as possible!

• Please note that despite the non-objection and transitional regulations mentioned, the KassenSichV will apply without restriction from January 1, 2020 and your cash register must meet the requirements.
• Familiarize yourself with how your POS solution will provide the data for the tax authorities in future in accordance with the DSFinV-K requirement.
• If your choice has fallen on JTL-POS: In the JTL-Guide you will find numerous tips to help you get started: Get started with JTL-POS now!
• Whether individual components or complete bundles: You can find the right hardware for your start with JTL-POS in our JTL-Store: Buy hardware for JTL-POS now!

Conclusion & outlook