efsta Compliance as a Service: The secure solution
to comply with the regulations of the German Cash Security Ordinance (KassensichV) in force since 2020 and to fiscalize correctly:.
The Cash Register Security Ordinance of the German Federal Ministry of Finance defines standards to prevent cash register manipulation. As of September 30, 2020, German cash registers must have a technical security device (TSE). This stores transactions, issues a code and secures the data for the tax office.
Since December 22, 2016, the Federal Ministry of Finance (BMF) has created a new regulation of § 146a AO in the "Cash Register Act". According to this, electronic recording systems (cash register systems) must have a certified technical security device – TSE for short – from January 1, 2020. This TSE is intended to prevent manipulation of the digital (cash register or receipt) data.
In Germany, cash registers must be connected to a certified TSE in accordance with the KassensichV, all business transactions must be signed by it, and special data exports such as TSE tar files or a DSFinV-K export must be presented on request – with the use of the efsta EFR middleware, you are compliant with the law!
We have the solution! Starting with the required receipt chaining, the use of TSEs and the DSFinV-K data exports – efsta stands for legal compliance! All BSI certified TSEs – regardless of whether they are hardware or cloud-based – can be used with efsta middleware – you decide which TSE best suits your POS solution – technology-neutral!
Selected TSEs can be purchased in the efsta portal and configured with the efsta system either by self-configuration or centrally - even TSE changes are easy to administer!
efsta takes over the legally required data archiving of at least 10 years: an audit-proof receipt and data archive are available in the efsta Cloud Archive.
The efsta EFR middleware is available for different operating systems:
We also offer our efsta CLOUD EFR for cloud-based POS solutions or operation on servers.
From paper to digital touchpoint: Digitize your receipts in compliance with the law to save time and resources and enable easy receipt management for your customers. With efsta Simple Bill, you can offer your customers an all-in-one solution, from handover at the checkout to storage and management of their receipts in the efsta Wallet.
Get StartedCompliance as a Service: efsta solutions are perfect for all companies – regardless of size. You don't have to compromise on functionality, even if you have multiple locations or a branch system. Legally compliant fiscalization – Audit-proof archiving - Legal certainty – efsta!
A certificate management of the used TSEs is available in the efsta portal
Offline & online mode - uninterrupted operation (even in the event of signature unit, TSE failures). – Monitoring in the efsta portal – Log failures in compliance with the law: process documentation
The data from the EFR is encrypted and transferred to the efsta cloud for long-term archiving to meet legal retention requirements – it is not forwarded to third parties for data processing (except for cloud TSE providers) – and remains within the EU.
The EFR middleware offers a robust software solution for your systems. It seamlessly integrates the EFR software into POS systems and meets legal requirements – Compliance as a Service!
Data exports, updates, email alerts in the event of system failures. Offline & online mode - uninterrupted operation.
The EFR data is encrypted and transferred to the efsta cloud for long-term archiving – the data does not leave the EU and is not forwarded to third parties for data processing (except for cloud TSE providers).
The German Cash Security Ordinance (KassensichV) is an ordinance of the Federal Ministry of Finance (BMF) that mandates new standards to prevent manipulation of cash registers. This ordinance defines the technical specifications for electronic recording and security systems, such as cash register or ERP systems. As of January 1, 2020, all cash registers in Germany are required to be equipped with a manipulation protection device, known as a technical security device (TSE).
The aim of the KassensichV is to detect subsequent manipulation of sales data. The audit by means of a data export - which is specified as DSFinV-K - is checked by the tax office with audit software for changes and gaps. Each cash register transaction is provided with an electronic signature from a Technical Security Device (TSE). If transactions are manipulated in the journal, the chain of signatures is no longer consistent. It can be found out at the push of a button with an audit software at which point the manipulation took place.
Since September 30, 2020, cash registers in Germany must be equipped with a so-called technical security device (TSE), which secures an individual recording obligation.
The TSE signs and stores the transactions of the cash register on its internal memory and returns a code to the cash register. This code must be printed on every sales receipt. The data is stored in an unchangeable protocol (TSE TAR File), which must be exportable for the tax office.
The electronic recording system must start a transaction for each business transaction, recording the following data:
- Time of the start of the process
- a unique and consecutive transaction number
- Type of procedure
- Data of the procedure
- Type of payment
- Time of completion or cancellation
- TSE signature data as QR code or in plain text
For the legally compliant implementation of the KassenSichV, the manufacturers of cash registers, POS systems and software solutions for recording business transactions, such as accounting programs, are responsible - efsta offers the efsta EFR middleware to ensure legal conformity: Compliance as a Service. The taxable entrepreneurs are also bound by the KassenSichV and, in addition to the legally compliant use of the selected cash register, must also comply with the reporting obligation for cash registers from 1.1.2025!
The abbreviation stands for "Digital Interface of the Tax Administration for Cash Register Systems". It states that all companies that use an electronic recording system (cash register, POS, ERP system, etc.) must use the same structure for data collection and data export. During an audit by the tax office, the data (DSFinV-K data export) is analyzed for errors/gaps/data inconsistencies by an audit software called IDEA.
The technical security device (TSE for short) is the legally required security module in electronic cash registers that ensures the complete and unchangeable recording of all cash register transactions.
From 1 January 2025, all taxpayers are required to transmit their electronic recording systems - cash registers - as well as the TSE(s) used to the authorities.
The taxpayer is responsible for reporting the required cash register data. All electronic recording systems acquired before July 1, 2025 within the meaning of § 1 paragraph 1 sentence 1 KassenSichV must be recorded by July 31, 2025 at the latest - including the TSE(s) used.
How can it be recorded: