KassenSichV and TSS: Key facts about fiscalization in Germany

Fiscalization refers to the legally mandated securing of cash register systems to prevent manipulation of digital basic records. It ensures that all transactions are recorded completely, securely, and traceably. For companies, fiscalization is of great importance as it creates transparency, prevents tax fraud, and ensures the correct accounting of VAT to the tax office. By using technical security systems (TSS) and complying with legal requirements such as the Cash Register Security Ordinance (KassenSichV), the integrity of the data is protected, thereby strengthening trust in the tax system.

The Cash Register Security Ordinance: The framework for fiscalization in Germany

The Cash Register Security Ordinance (KassenSichV) is a regulation of the Federal Ministry of Finance that has been in force since January 1, 2020. It regulates the technical requirements for securing electronic cash register systems against manipulation.

The aim of the KassenSichV is to prevent manipulation of digital basic records and thus ensure the transparency and traceability of cash register data. The KassenSichV stipulates that all cash register systems must be equipped with a certified Technical Security System (TSS). This TSS logs and signs each transaction in a tamper-proof manner and ensures that all data is stored immutably. In addition, the KassenSichV obliges companies to issue receipts, so that each transaction is documented with a receipt. The KassenSichV is thus a central component of fiscalization in Germany and contributes significantly to preventing tax fraud and ensuring compliance with legal requirements.

DSFinV-K: The digital interface of the tax administration for cash register systems

The DSFinV-K (Digital Interface of the Tax Administration for Cash Register Systems) is an important component of fiscalization in Germany and defines a uniform standard for the export and review of cash register data. It specifies how all business transactions and transactions from electronic cash register systems must be structured and prepared so that the tax authorities can analyze this data easily and traceably during audits. The DSFinV-K thus ensures transparency and traceability of records and supports compliance with legal guidelines in accordance with the KassenSichV and the Fiscal Code (§ 146a AO).

The Technical Security System (TSS)

According to the KassenSichV, the legislator in Germany requires that cash registers be equipped with a Technical Security System (TSS) that must be certified by the Federal Office for Information Security (BSI). This TSS provides protection against manipulation, while the cash register continues to perform its main function as a cash register and sends the data to the TSS. The TSS ensures that individual records are captured in such a way that subsequent manipulation is excluded.

Hardware solution or cloud TSS?

Unlike other European countries, businesses in Germany currently have the choice between cloud-based TSS solutions and hardware-based variants that are directly integrated into the cash register systems.

Cloud-based systems are the future-proof option and offer numerous advantages:

• They are maintained and regularly updated by the provider, ensuring compliance with legal changes after initial implementation is particularly straightforward.
• A cloud TSS is quickly and easily implemented, hardware investments are not necessary.
• Cash register data can be easily managed and exported, significantly simplifying audits and cash register inspections.
• With cloud-based solutions, mobile devices such as tablets can be easily used as cash registers.
• Those who rely on a cloud TSS are flexible in scaling and can adjust the number of cash registers and transactions at any time.

Other requirements for fiscalization in Germany

Receipt issuing obligation

In Germany, a strict obligation to issue receipts has been in place since the KassenSichV came into force. This means that for every transaction—whether cash payment, card payment, or other payment methods—a receipt must be issued and handed over to the customer. This receipt serves as proof of purchase and contains important information such as date, time, transaction number, the amount, and a signature from the TSS. Receipts can be provided either in paper form or digitally, with the archiving obligation still applying.

Even though there has recently been consideration of revising or abolishing the receipt obligation as part of the new coalition agreement, the receipt obligation contributes significantly to the transparency and traceability of business transactions and supports the tax authorities in controlling and preventing manipulations.

Cash register reporting obligation

Since January 1, 2025, there is a mandatory reporting obligation in Germany for all electronic recording systems, including electronic cash registers, taximeters, and odometers. Companies are required to report their used cash register systems and the associated TSE modules to the tax office. The process works either manually via the ERiC interface and "Mein ELSTER," but can also be easily automated with the fiskaly SIGN DE x Submission API.