For several years now, cash register systems, whether in retail outlets or service companies, have had to fulfil the requirements of the German Ordinance on the Determination of Technical Requirements for Electronic Recording and Security Systems in Business Transactions (KassenSichV) in addition to the principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD). This includes in particular

the installation of a certified technical security system (TSE)
the implementation of an interface for data export in accordance with the DSFinV-K standard*
the creation of procedural documentation

Threat of rejection of the entire accounting system

All operators of electronic or computerised cash register systems or cash registers are affected by these regulations. Failure to comply with the regulations can result in a fine of up to 25,000 euros. The next tax audit or unannounced cash register inspection may also result in the entire bookkeeping or cash register management being rejected.

From 1 January 2025, operators of electronic cash register systems must report certain information to the local tax office, including for rented or leased cash register systems. The following deadlines apply:

For electronic POS systems that were purchased (rented/leased) before 01 July 2025, the report must be submitted by 31 July.
For electronic cash register systems purchased (rented/leased) after 1 July 2025, the notification must be submitted within one month of purchase.

The required information includes information on the operator such as name or tax number and information on the system such as serial number or date of purchase.

_{* DSFinV-K stands for Digital Interface of the Financial Administration for Cash Register Systems and describes an interface for data export from electronic recording systems for data carrier transfer (so-called "Z3") in the context of tax audits and a cash register inspection. Companies must make their cash register data available on a suitable data carrier in accordance with the requirements of the DSFinV-K.}

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Setting up a certified TSE alone is generally not enough to be well prepared for a future audit. This is because the KassenSichV also includes specific requirements for cash register data.

Anyone who deals with the KassenSichV will inevitably also come into contact with the principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD, formerly GDPdU).

The accounting processes must be set out in GoBD-compliant procedural documentation. Taxpayers must therefore create procedural documentation for their POS system. In order to fulfil the high requirements, companies should deal with this at an early stage. Because the following also applies to the GoBD: breaches of duty can result in high penalties and fines.

We support you in complying with the provisions of the KassenSichV.

Support as a sparring partner for questions relating to GoBD and KassenSichV

We are at your disposal with our expertise, in particular our practical experience, for any queries relating to GoBD and KassenSichV.
GoBD-compliant procedural documentation of the POS system

As part of our consulting services, we support the creation of GoBD-compliant procedural documentation for the cash register system in use - from the project set-up to the collection of data and documents, the recording and description of processes and the creation of the complete documentation. We pay particular attention to ensuring that this documentation not only fulfils the legal requirements, but also serves as a helpful manual for your company. On request, we can also carry out reviews of your existing procedural documentation in order to identify potential for optimisation.
GoBD-compliant procedural documentation

As part of our consulting services, we support the creation of GoBD-compliant procedural documentation - from project set-up to the collection of data and documents, the recording and description of processes and the creation of the complete documentation. We pay particular attention to ensuring that this documentation not only fulfils the legal requirements, but also serves as a helpful manual for your company. On request, we can also carry out reviews of your existing procedural documentation in order to identify potential for optimisation.
Do something for the environment with the right cash register set-up? .

With the right set-up of the POS system, you can have an impact on the ecological footprint of your company. We can help you to reduce the amount of thermal paper or replace it completely while still complying with the obligation to issue receipts and fulfil the requirements of GoBD and KassenSichV