The technical requirements for electronic recording and security systems in Germany

The German Cash Register Security Ordinance (“KassenSichV”) regulates the technical requirements for electronic recording and security systems, such as computerized cash register systems and cash registers. This regulation is designed to protect against the manipulation of the company’s basic digital records. The KassenSichV has been in effect since January 1, 2020. Since then, all cash registers, billing, security, and recording systems must be equipped with Technical Safety System.

The German Federal Council approved the Ordinance amending the Cash Register Security Ordinance in unchanged form, on May 21, 2021. The changes particularly affected regulations on taximeters, pay machines, charging stations for electronic cars, and minimum information for the sales receipts.

The latest amendments, which happened on July 31, 2021, stipulate that in the future EU taximeters and odometers must also have a certified Technical Security Device (TSE) to protect against unlogged changes and deletions of the basic digital records. EU taximeters and odometers are technically not comparable with electronic or computerized cash register systems and cash registers so that the technical requirements for EU taximeters and odometers are specified. On the other hand, payment machines and parking ticket machines for parking space management are excluded from the scope of application due to their comparability with the scope of the KassenSichV.

The check-value and the signature counter are specified as additional minimum information For the sales receipt, which will be issued by electronic or computer-aided cash register systems and cash registers. This additional information enables document verification outside the taxpayer’s business premises. It is therefore effective and resource-saving, both for the tax authorities and the taxpayers.