Industry update: State-specific deadline extensions for the TSE

At the beginning of the year, many people could hardly believe it: even at the bakery, a receipt is suddenly issued for every single roll. Since January 1, 2020, the receipt mandate (Bonpflicht) has been on everyone's lips – the number one topic of conversation. The receipt mandate as part of fiscalization: the receipt mandate is part of the Cash Register Anti-Tampering Ordinance (KassenSichV) and thus of Germany's fiscalization rules. Since January 1, 2020, it has required electronic recording systems to issue receipts. Electronic recording systems include electronic cash registers, electronic or computer-based POS systems, and tablet-based POS systems. These electronic recording systems are considered to have mandatory cash register functions if they can be used to record and process payment transactions that are at least partly made in cash. Upgrading POS systems with a TSE: the TSE is the technical security system for electronic recording systems. It requires electronic recording systems to have a so-called security module integrated. This module ensures that checkout entries are logged from the start of the recording process and cannot later be manipulated without detection. The recording systems also serve as storage media, enabling the individual records to be stored unalterably for the duration of the statutory retention period. The uniform digital interface (DSFinV-K) ensures smooth data transfer for audits by the tax authorities. The mandatory deadline for integrating the TSE has officially applied since January 1, 2020, with a non-objection period that allowed an extension until September 30, 2020. Update: March 31, 2021 – new deadline for the TSE. At the end of July 2020, it was announced that 15 German federal states would grant an extension of the deadline for converting POS systems. This means that companies, retailers, and restaurateurs in the affected states are being given more time for the technical conversion of their POS systems. The reasons are the consequences of the coronavirus pandemic and the need to update POS systems to the new VAT rates. Under these circumstances, many companies are running out of time to implement POS solutions in line with the Cash Register Anti-Tampering Ordinance in force since January 1, 2020. 15 federal states have therefore extended the deadline for integrating the TSE to March 31, 2021. You can find out here which federal states the extension applies to and which state-specific rules are in place.