As of 1 January 2020, all electronic cash registers must be equipped with a certified technical security device (TSE) designed to prevent manipulation. The systems must also be capable of producing a receipt for every business transaction, and users must report the type and number of cash registers in use to the tax authorities.
In a circular dated 6 November 2019, the BMF issued a non-objection rule limited until 30 September 2020 regarding TSE retrofitting, as only a few providers are currently able to deliver. Nevertheless, those affected should contact providers promptly, as further postponement is unlikely and the necessary changes need to be planned in good time.
It should be noted, however, that for cash registers acquired after 25 November 2010 and before 1 January 2020 which meet the previous requirements but cannot be upgraded, a transitional period applies until 31 December 2022, so that these legacy systems may continue to be used. This is subject to the condition that the relevant evidence is available and included in the system documentation.
Key Content of the BMF Circular
The circular begins by setting out the statutory framework, under which, from 1 January 2020, electronic recording systems in use must be protected by a certified technical security device.
Until 30 September 2020 at the latest, the use of systems without a certified technical security device will not be objected to.
The digital interface of the tax authorities will not apply until a system is implemented, but in any event no later than the end of September 2020.
The notification obligation under § 146a Abs. 4 AO will not apply until an electronic transmission facility is available. The date on which this facility becomes available will be announced separately.
Frequently asked questions
Frequently asked questions
When must electronic cash registers be equipped with a certified technical security device (TSE)?
Since 1 January 2020, electronic recording systems must be protected by a certified technical security device (Technische Sicherheitseinrichtung, TSE). In addition, the registers must be able to print a receipt for every transaction, and the systems in use must be reported to the Finanzamt.
What non-objection rule did the BMF issue regarding TSE retrofitting?
By letter dated 6 November 2019, the BMF issued a non-objection rule limited until 30 September 2020. During this period, the use of cash register systems without a certified technical security device (TSE) was not objected to, as only a few providers were able to deliver.
Can old, non-upgradable cash registers still be used?
Yes. For cash registers acquired after 25 November 2010 and before 1 January 2020 that meet the previous requirements but cannot be technically upgraded, a transitional period applies until 31 December 2022. The relevant evidence must be available and attached to the system documentation.
Does the reporting obligation for electronic cash registers under § 146a Abs. 4 AO already apply?
No, the reporting obligation under § 146a Abs. 4 AO does not apply until an electronic transmission option is made available. The date on which this option will become available will be announced separately by the tax authorities.
Should companies wait with the TSE conversion despite the non-objection period?
No, those affected should contact their POS system providers promptly. A further postponement beyond 30 September 2020 is not to be expected, and the required changes must be planned and implemented in good time.