Data Collection - Protocol

The Data Collection Protocol (DEP) is a continuous, tamper-proof file that records all cash register transactions. Every transaction that is processed via a cash register (e.g. cash sale, cancellation, refund) is recorded in the DEP. This protocol must be able to be read and verified by the tax authorities at any time.

The DEP contains not only the transaction data itself, but also the digital signature of each transaction, which ensures that the data is unchanged and complete.

Each entry in the DEP contains several important pieces of information that ensure that the data is both traceable and tamper-proof. This data includes:

Sequential transaction number

Each transaction receives a unique number that is assigned sequentially. This ensures complete documentation of the order of business transactions.

Transaction timestamp

The exact time at which the transaction took place is recorded in the log.

Gross amount of the transaction

The amount of the respective transaction, including taxes, is recorded.

Transaction signature

Each transaction is provided with a digital signature by the Signature Creation Unit (SCU). This signature is stored in the DEP and ensures that subsequent changes to the transaction are detectable.

Chaining of transactions

Each new transaction in the DEP contains the hash value of the previous transaction. This chaining makes the DEP tamper-proof, as any change to an earlier transaction would break the chain and be easily detectable.

Additional transaction information

This includes specific information on tax categories, cancellations, refunds or other special transactions.

The Data Acquisition Protocol is subject to strict retention requirements. According to the RKSV, the DEP data must be stored in a revision-proof manner for seven years so that it is available at any time for a tax audit.

There are two requirements for storing the DEP:

Secure storage

The DEP must be stored in a tamper-proof manner (audit-proof). This means that the POS system must continuously store the DEP and protect it against data loss or unauthorized changes.

Provision in the event of an audit

At the request of the tax authority, the DEP must be provided by the taxpayer as a data export (in the specified JSON format).

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