The exception is the transitional period until December 31, 2022, which applies to systems that cannot be retrofitted due to the design, but which comply with GoBD.
Keep on reading for more details!
Germany bans cash register operations without a certified TSE
Public
Germany
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1978
Content accuracy validation date:
26.05.2021
Content accuracy validation time:
08:12h
Performing sale and other operation at the cash register without a certified TSE (Technical Security Element or System) has not been permitted in Germany since April 1, 2021 – unless the transitional period until December 31, 2022, applies to systems that cannot be retrofitted due to the design, but which comply with GoBD. German Tax Authorities can approve a relief following AO in individual cases, for example, if the certification of a cloud TSE has not yet been completed.
German Federal Ministry of Finance (BMF) pointed out that cash register systems that are operated with a certain relief following § 148 Tax Code, which means that are operating without a certified TSE – TSE that is under the process of certification, may print information on the receipt which is legally prescribed, such as transaction start/end, transaction number, serial number of the security module, signature, etc., but only if it is ensured that the additional information cannot be confused with the information required by law. Therefore, the receipts must contain a clear and definite indication of the use of a TSE that has not been certified yet (e.g. “Not certified yet” or “TSE under evaluation”) to avoid the appearance of the business transaction being secured with a certified TSE.
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