Germany

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The fiscalization initiative in Germany was launched in 2016 following the introduction of the first set of specific regulations in this field. Since then, a series of legal acts and obligations have been established as part of the fiscalization mechanism, further clarifying and strengthening its provisions. One of the key requirements of this mechanism is the mandatory use of certified solutions. These solutions are designed to meet the highest standards of security, accuracy, and reliability, ensuring that financial transactions are recorded and reported in a manner that is transparent, fair, and in compliance with the law. The introduction of these requirements has been an important step towards improving the efficiency and integrity of the fiscal system in Germany.

Germany

In order to strengthen the accuracy and reliability of cash register data, the German government introduced the Law on the Protection against Manipulation of Digital Basic Records, also known as the "Kassengesetz," at the end of 2016. This law serves as the foundation for the fiscalization system in Germany. The cornerstone of the fiscalization system in Germany is the use of the Technical Security Element (TSE). All point-of-sale (POS) systems are required to use TSE and must be reported to and registered with the Tax Authority. The TSE is certified by the government and consists of a security module, secured memory, and a digital interface. These components work together to ensure that all transactions are securely recorded and stored, providing a high level of trust in the integrity of the data.

Type of fiscalization: Hardware/Software

At the beginning of 2017, several legal changes and additional regulations were adopted to further enhance the security and stability of cash register data in Germany. Originally, the implementation of the Federal Fiscal Law was planned to commence in January 2020, however, it was later postponed.

After careful consideration, the German Federal States (with the exception of Bremen) determined that the most appropriate time to implement the Federal Fiscal Law would be on December 31st, 2022. This law aims to strengthen the protection against the manipulation of digital basic records and increase the transparency and accountability of transactions made through cash registers and point-of-sale systems.