Glossary on fiscalization in Europe

Global

Germany

Austria

Spain

Italy

From July 29, 2025, Verifactu becomes a reality for all invoicing software providers in Spain. With the regulation now in effect, every invoicing system must meet the technical requirements set by the Spanish Tax Agency (AEAT), a major shift in how small and medium-sized businesses issue invoices.

While taxpayers (companies and self-employed professionals) must comply starting in 2026, developers and providers of invoicing software are already required to do so. This marks the beginning of a new era: digital fiscalization.

## What changes on July 30, 2025?

From this date on, any invoicing software that is sold, updated, or deployed must be Verifactu-compliant. In short, it must:

* Generate files in the Verifactu-compliant format,
* Include a chained hash to ensure the immutability of records,
* Add a readable QR code for anyone,
* Submit records in real time to the Spanish Tax Agency.

This transition makes traditional invoicing models obsolete: "deleting and reissuing" an invoice without leaving a trace will no longer be possible. Everything must now be digitally traceable and auditable.

### Penalties are changing too

Non-compliance is no longer an option. The AEAT has made it clear that its focus is on software. It recently launched a major enforcement campaign against dual-use software, with over 100 inspections across 15 Spanish regions under Operation Amperio.

Providers distributing non-compliant software risk penalties of up to €150,000 per fiscal year and per system. Clients using non-compliant software could also face disruptions and penalties of up to €50,000 if their invoices are not considered valid.

### Lessons from the Basque Country: what TicketBAI taught us

The rollout of TicketBAI in the Basque Country offered valuable insights:

* Those who prepared early integrated more smoothly and avoided last-minute pressure,
* SMBs and self-employed workers appreciated having software that was ready and certified,
* Ongoing support from software providers made a huge difference.

Now, Verifactu expands this scenario nationwide (except in Navarra), increasing the impact: thousands of small businesses will need help during the transition.

### The key role of software providers: more than just vendors

For many small businesses, Verifactu compliance will depend entirely on their software provider. That’s why developers must step up as strategic partners, not just tool providers.

How can you support your clients?

* Offer software that is already Verifactu-compliant,
* Provide guidance on the new legal obligations,
* Train teams on the new invoicing workflow,
* Keep systems updated as AEAT requirements evolve.

Above all, help your clients avoid risks and fines due to non-compliant software.

## fiskaly SIGN ES: built for developers and businesses

We know that navigating evolving tax regulations is complex. That’s why we created fiskaly SIGN ES: [a Verifactu API built for developers ](https://www.fiskaly.com/signes/verifactu)of invoicing, ERP, and POS systems looking to integrate compliance without overloading their teams or rewriting their codebase.

**With fiskaly SIGN ES, you can:**

* Comply with Verifactu, TicketBAI, and B2B e-invoicing with a single integration,
* Enjoy a fast implementation (2 to 5 days),
* Access full technical support and detailed documentation,
* Ensure data protection through ISO 27001 and ISO 9001 security standards,
* Receive constant updates to stay compliant at all times.

As an official Social Collaborator of the AEAT, fiskaly maintains a direct line with the tax authorities to provide accurate, up-to-date guidance.

Verifactu is a reality now, and while the challenge is real, so is the opportunity to be a trusted provider who protects, advises, and facilitates compliance. With solutions like [fiskaly SIGN ES](https://www.fiskaly.com/signes), you can leave compliance to the experts and focus on what you do best: building great software.

As of July 29, Verifactu is mandatory for developers of invoicing software. This marks the beginning of digital fiscalization in Spain. Learn how invoicing changes, what it means for SMBs and professionals, and why complying with the Anti-Fraud Law is key to avoiding penalties. fiskaly SIGN ES, your expert solution.

Try the Verifactu API for free: book a call

Verifactu is now mandatory for invoicing software. Learn what changes as of July 29 and how to comply without risks or penalties.

Verifactu now in force: key info for software & SMBs in Spain

Verifactu is now mandatory: what SMBs and software vendors need to know today

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](https://www.fiskaly.com/dsfinvk) (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](https://www.bzst.de/DE/Unternehmen/Aussenpruefungen/DigitaleSchnittstelleFinV/digitaleschnittstellefinv_node.html). 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](https://www.fiskaly.com/blog/fiscalization-and-tax-compliance-in-europe), businesses in Germany currently have the choice between [cloud-based TSS solutions](https://www.fiskaly.com/signde) 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](https://www.fiskaly.com/digital-receipt), with the [archiving obligation](https://www.fiskaly.com/blog/understanding-gobd-compliant-archiving) still applying.

Even though there has recently been consideration of revising or [abolishing the receipt obligation](https://www.fiskaly.com/blog/coalition-agreement-mandatory-cash-registers) 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](https://www.fiskaly.com/cash-register-reporting), 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](https://www.fiskaly.com/cash-register-reporting).

Learn everything important about fiscalization in Germany. What does KassenSichV mean? What is a TSS and what is the purpose of DSFinV-K? What does the cash register reporting obligation include from 2025? We explain the obligations for businesses and POS providers.

Your experts for fiscalization

Learn which aspects of fiscalization are crucial for companies and POS providers. All information on KassenSichV, TSS, DSFinV-K, and cash register reporting.

Fiscalization in Germany: Aspects for companies and POS providers

KassenSichV and TSS: Key facts about fiscalization in Germany

The small merchant market is changing: florists, hairdressers, artisans, street vendors, and micro businesses are looking for simpler, more flexible, and more affordable alternatives to traditional RT devices. And today, thanks to fiskaly SIGN IT, you can finally offer them a concrete, secure, and compliant solution.

## Simplify the POS for over 60% of Italian businesses

In Italy, [sole proprietorships make up around 60% of all active businesses](https://www.istat.it/storage/ASI/2023/capitoli/C14.pdf). These are small businesses, often run by a single person, with very clear needs:

* Reduce fixed costs
* Simplify tax management
* Avoid technical constraints
* Stay compliant with new regulations

fiskaly SIGN IT lite, the light cloud based version of fiskaly SIGN IT, was designed for them too. The digitalization of tax processes is now a daily reality, even for small merchants. The traditional RT devices, long the backbone of the point of sale, is increasingly showing its limits.

If you're a POS solution provider, now is the time to evolve your offering. How? By integrating fiskaly SIGN IT, designed to simplify the transmission of electronic receipts, lighten your infrastructure, reduce post sales support needs, and help you transition to the cloud. 
Furthermore, integrating fiskaly SIGN IT lite ensures a smooth, uninterrupted, and automatic upgrade to the fiskaly SIGN IT solution.

## Let’s take a step back: what are “Corrispettivi”?

In the Italian tax context, corrispettivi are the fiscal data collected by a business for the sale of goods or services when an invoice is not issued.

This category mainly applies to consumer facing businesses such as shops, restaurants, artisans, and retailers and is distinct from revenues documented by invoices. The corrispettivo is the amount paid by the final customer, including applicable taxes (like VAT), and must be properly recorded according to tax laws.

### Typical use cases where corrispettivi need to be transmitted to the Italian Tax Authority

* Over the counter sales in bars or restaurants
* In store purchases
* Personal services (hairdressers, beauticians, physiotherapists)
* Manual car washes
* Street vendors

In all these cases, if the customer does not request an invoice, the payment must be also documented through a commercial document.

## Who is required to issue a commercial document?

A RT device is an electronic device that issues payment receipts, stores data, and transmits tax information to the Italian Revenue Agency. 

According to Art. 22 of Presidential Decree 633/1972, the following are required to use a RT devices:

* Retailers
* Hospitality and restaurant operators
* Food and beverage service providers
* Public transportation and service companies
* Street vendors

These entities must issue a commercial document (unless an invoice is requested) and perform a closing of corrispettivi.

## What the legislation says: sales data can now be sent via cloud

With the introduction of Legislative Decree 1/2024, Article 24 brings a[ groundbreaking update](https://www.fiskaly.com/blog/corrispettivi-telematici-software-as-an-alternative-to-telematic-registers): the electronic storage and telematic submission of receipts can now be done in cloud, without the need for a RT device.

Cloud solutions, as defined by the Technical Specifications (e.g., Provision No. 111204 of March 7, 2025), must:

* Generate commercial documents 
* Transmit receipts to the Italian Revenue Agency daily or on a deferred basis
* Integrate with electronic payment systems (POS, ecommerce)

This regulatory evolution fully legitimizes the use of solutions like fiskaly SIGN IT, API based tools ready for rapid POS integration.

## Hardware limitations in small businesses: a problem for providers too

Many solution providers face recurring hardware related issues on a daily basis:

* Manual or remote updates to cash registers
* Transmission errors due to power outages, disconnections, or bugs
* Duplicated or incorrectly printed receipts
* High support demand due to bureaucratic issues

Every open support ticket is time taken away from more strategic projects. This is where the cloud truly makes a difference.

## The cloud simplifies everything: why integrate fiskaly SIGN IT

fiskaly SIGN IT is an API solution designed to manage receipt submissions fully digitally, without relying on physical hardware.

### Benefits for the provider:

* Offer a lightweight solution for clients with basic needs
* Expand your portfolio without changing your existing infrastructure
* Reduce post sales support costs
* Provide an intuitive interface, even for non technical users
* Easy integration via API

### Benefits for the merchant:

* Submit receipts in just a few clicks
* No need to buy or maintain expensive hardware
* Full compliance with Italian tax regulations
* Works on mobile devices or tablets

## fiskaly SIGN IT lite for sole proprietorship

fiskaly SIGN IT, available now in the Lite version, is also designed for micro and sole proprietorships, businesses that, despite limited resources, must still meet strict tax obligations.

fiskaly SIGN IT lite provides a secure, cost effective, ready to use cloud solution that eliminates the need for certified hardware. It’s ideal for shopkeepers, freelancers, street vendors, and small merchants who want to manage receipts quickly, compliantly, and without complications, preparing for the full cloud transition expected by 2026.

## Building the POS of the future together

The POS of the future will be hybrid, digital, and connected. Cloud technology, artificial intelligence, and omnichannel integration will help retailers optimize everything from operations to compliance.

Traditional hardware will gradually be replaced by [scalable software solutions accessible from any device](https://www.fiskaly.com/signit). Meanwhile, physical stores will become experiential hubs where real time data guides smart, targeted decisions. The result? A more efficient, sustainable, and future ready retail environment.

## Integrate fiskaly SIGN IT Lite into your POS solution

The POS market is undergoing a major transformation. Merchants are demanding simple, flexible, and fully compliant solutions. With fiskaly SIGN IT, you can provide a tangible answer reducing complexity for merchants and streamlining post sale operations.

fiskaly SIGN IT lite is the fast and simple API to connect the POS system to the Italian Revenue Agency, send electronic receipts, and generate commercial documents in full compliance with new fiscal requirements all without a telematic cash register.

This API allows for a fast and smooth cloud transition once our fiskaly [SIGN IT solution is certified and officially approved.](https://www.fiskaly.com/blog/fiskaly-a-pioneer-in-the-certification-of-cloud-based-fiscalization-in-italy)

Thanks to API integration, SIGN IT Lite offers merchants a smooth, scalable, and cost-efficient experience in fiscalization. Learn how to build the POS of the future.

Want to know more about our solution? 

Discover how transmitting sales data through our software enables, even sole proprietorships, to stay compliant with tax regulations in a simple and secure way.

Sales data transmission: simpler fiscalization for small businesses

Transmission of sales data: simplified fiscalization for small businesses

Latest news on fiscalization in Europe

Key legal, regulatory, and industry terms for fiscalization across Europe for businesses and developers.

Glossary on fiscalization in Europe

Global

Fiscalization

Signature

API

Transaction

POS

Cloud-based

QR code

Electronic invoice

Germany

KassenSichV

TSS (Technical Security System)

DSFinV-K

TAR file

BSI

BMF

SMAERS

Process Data

Austria

RKSV

DEP (Datenerfassungsprotokoll)

FinanzOnline

Signature Device

Spain

TicketBAI

Batuz

LROE (Libro Registro de Operaciones Económicas)

AEAT

Verifactu

Computerized Invoicing Systems (SIF)

Italy

SDI (Sistema di Interscambio)

RT (Registratore Telematico)

Tax Agency (AdE)

Telematic Receipts

Commercial Document