In Germany, it has been mandatory since 2020 to equip electronic recording systems (cash register systems, PMS, etc.) with a technical security device () to prevent manipulation of cash register data. The TSE records every transaction in a tamper-proof manner, provides it with an electronic signature and stores it in an audit-proof manner. The aim is to ensure transparency and tax honesty in retail by allowing every transaction to be checked by the tax authorities if necessary.
Fiscalization Germany
Features of a tamper-proof technical security device (TSE)
The German Cash Register Security Ordinance (KassenSichV) stipulates that electronic recording devices such as cash registers, PMS systems or ERP systems must be operated with a TSE certified by the BSI (Federal Office for Security and Information Technology).
One of the most important requirements for basic digital records, especially for cash register records (GoBD and KassenSichV compliant), is to ensure that data is stored in an unalterable and traceable manner at all times.
This is required in the form of audit-proof data archiving. In order to meet these requirements, the use of a certified technical security device (TSE) is essential. This protects transaction data from manipulation and enables the seamless recording and storage of all relevant information. In addition, standardized digital interfaces are necessary to ensure that the tax authorities have access to the audit-relevant data at all times. Data exports of TSE data (TSE TAR files) or a DSfinV-K export (digital interface of the tax authorities for cash register systems) must be taken into account during audits.
