The Cash Register Security Ordinance (Kassensicherungsverordnung – KassenSichV) is a German regulation establishing technical and security requirements for electronic cash registers and recording systems used in business transactions.

The German Federal Tax Code (Abgabenordnung – AO) is the main legal framework governing tax administration and tax procedures in Germany. It establishes general rules for tax obligations, recordkeeping, tax declarations, audits, payments, enforcement, and penalties.

The purpose of this document is to explain the fiscal device – Technical Security Element (TSE) in Germany, as the base of fiscalization.

Germany’s External Audit Regulations (ApO) set the procedural framework for tax audits, including audit scope, taxpayer cooperation, group audits, reporting, and coordination between tax authorities.

We unveil the specific rules when it comes to e-commerce requirements in Germany such as receipts types and transaction types in online sales, how the sale process – online payment and delivery process looks like (possible scenarios), certification, etc

Our fiscal experts unveil all the technical details regarding the fiscalizaton process in Germany. In this presentation, we deal with the topics such as - Fiscal requirements overview (the main features of the fiscal law) - TSE API (what is TSE, how it works – sales process, fiscal receipt, signature, transaction type and data, certificate, QR code, input and output interface of TSE - Uniform digital interface (Digital interface of the financial administration - DSFinV-K, transaction data, cash register balance data, master data, POS export) - Architecture (local, cloud-based) - Existing devices on the market (TSE providers and solution types) - S4F overview (S4F components, general architecture, possible architectures, transaction examples) Technical overview for Germany containing the newest technical details needed for fiscalization. Read more