In Germany, since 2020, there has been an obligation to equip electronic recording systems (POS systems, PMS, etc.) with a Technical Security Device (TSE) to prevent manipulation of POS 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 compliance in trade by enabling the tax authorities to check every transaction if necessary.
Fiscalization Germany
Features of a tamper-proof Technical Security Device (TSE)
The 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 Information Security).
One of the most important requirements for digital basic records, especially for cash register records (GoBD and KassenSichV compliant), is to ensure that data is stored in an unchangeable and traceable manner at all times.
This is required in the form of revision-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 complete recording and storage of all relevant information. In addition, uniform digital interfaces are necessary to ensure that the tax authorities have access to the audit-relevant data at all times. In the case of audits, 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.
