Every business in Germany using an electronic till must follow §146a AO and the KassenSichV. In short: till records are protected by a certified technical security device (TSE), every transaction gets a receipt and the till is reported to the tax office. The summary below is based on the official texts; ask your tax adviser about your own case.
The core obligations
- TSE: every transaction is recorded individually, completely and on time, protected by a BSI-certified TSE (security module, storage, uniform digital interface) (§146a(1) AO).
- Receipt: a receipt is issued promptly for each transaction, on paper or electronically with consent (§146a(2) AO). It shows the business name and address, date, start and end time, items and quantities, transaction number, amount and tax, till and TSE serial numbers, signature counter and verification value (§6 KassenSichV).
- Notification: tills and TSEs are reported electronically to the tax office within one month of acquisition or decommissioning (§146a(4) AO, via ELSTER).
- Export: for tax audits, data is provided in the standard DSFinV-K format.
Not using, not correctly using or not protecting a certified TSE can be fined up to €25,000 under §379 AO. Duties such as issuing receipts and reporting tills are enforced separately (§328 ff. AO).
Where RoxPos stands
RoxPos's cloud TSE connection is in preparation. Until it is complete we do not offer RoxPos in Germany as a KassenSichV-compliant till; keep using your current till with a certified TSE in the meantime. We will update this article and our compliance page when the connection is ready.