The BMF is planning legislation to combat manipulation of cash registers more effectively in the future. The aim is to ensure that digital primary records, such as cash register records, cannot be altered.
In principle, the measures are as follows: Mandatory use of a technical security device when operating an electronic recording system, Introduction of a cash register inspection (Kassen-Nachschau), Sanctions for violations.
Electronic recording systems will be required to feature a certified technical security device. This is intended to log every digital record (e.g., business transaction or training entry). The Federal Office for Information Security is to define and certify the requirements for the technical security device. In addition, a cash register inspection (Kassen-Nachschau) is to be introduced. It may be carried out unannounced during normal business hours (in the hospitality sector, therefore also in the evening) and represents a special procedure for the prompt review of the proper keeping of cash register records and their proper transfer into the accounting records. If violations of the new obligations are identified, they may be penalised as a tax-related administrative offence with a fine of up to €25,000, regardless of whether any tax loss has actually occurred.
Note: The draft is already drawing considerable criticism. It therefore remains to be seen in what form the law will ultimately be enacted. What is certain, however, is that a transitional period from 2010 for older cash registers will expire at the end of the year. This affects devices that operate without individual record-keeping and data export capabilities. If you are using such a register, you should now address the acquisition of a new system without further delay.
Frequently asked questions
Frequently asked questions
What measures does the BMF plan against cash register manipulation?
Three core measures are planned: the mandatory use of a certified technical security device for electronic recording systems, the introduction of a cash register inspection (Kassen-Nachschau), and the imposition of sanctions for violations. The aim is to ensure the immutability of digital primary records such as cash register entries.
What is a cash register inspection (Kassen-Nachschau) and when may it take place?
The Kassen-Nachschau is a special procedure for the prompt review of the proper keeping of cash records and their transfer into the bookkeeping. It may be carried out unannounced during normal business hours — in the hospitality sector, this can also mean in the evening.
What fines apply for violations of the new cash register requirements?
Violations are to be classified as a tax-related administrative offense and may be sanctioned with a fine of up to EUR 25,000. The fine can be imposed regardless of whether any actual tax loss has occurred.
What does the expiry of the transition period for old cash registers at the end of 2016 mean?
A transitional rule from 2010 expires at the end of this year. It affects cash registers that do not allow individual record-keeping or data export. Business owners using such devices should arrange the purchase of a new, legally compliant cash register system in good time.
What role does the BSI play in the new cash register security system?
The Federal Office for Information Security (BSI) is tasked with defining the technical requirements for the security system and certifying it. Through this certified system, every digital record – such as business transactions or training entries – is logged in a tamper-proof manner.