At the beginning of the year, many couldn't believe it: Even the bakery suddenly issued a receipt for every roll. As a result, everyone has been talking about the document issuance obligation since January 1, 2020 and topic of conversation number 1. Document issuance obligation as part of fiscalization The obligation to issue receipts is part of the Cash Insurance Ordinance (KassenSichV) and thus of fiscalization. Since January 1, 2020, this has required electronic document issuance for electronic recording systems. Electronic recording systems include electronic cash registers, electronic or computer-based cash register systems and tablet-based cash register systems. These electronic recording systems have the mandatory cash register functions when they can be used to record and process at least partially cash payment transactions. The conversion of TSE cash registers The TSE is the technical security device for electronic recording systems. This requires that electronic recording systems must have the so-called security module integrated. This module allows cash register entries to be logged at the start of the recording process, which can no longer be manipulated undetected later. In addition, the recording systems serve as a storage medium, which enables the individual recordings to be stored invariably for the duration of the legal retention period. The uniform digital interface (= DSFinV-K) makes it possible to ensure smooth data transfer for tax administration audit purposes. The mandatory deadline for the integration of the TSE has officially been in force since January 1, 2020 and could be extended until September 30, 2020, with no objection. Update: March 31, 2021 — New deadline for the TSE At the end of July 2020, it was announced that 15 federal states are granting an extension of the deadline for the conversion of cash register systems. This means that companies, retailers and innkeepers in the affected countries are given more time to change the technical cash register systems. The reasons for this are the consequences of the corona pandemic and the changeover of cash registers to the new sales tax rates. Due to the circumstances, many companies are running short of time to implement the cash register solutions in accordance with the Cash Security Ordinance in force since January 1, 2020. 15 federal states therefore extended the deadline for integrating the TSE to March 31, 2021. For which federal states the deadline extension applies and which regulations apply country-specific, click here.
