TSE Requirement: What Restaurateurs Need to Know

The TSE obligation has applied since January 1, 2020 to all electronic POS systems in Germany. What that means in concrete terms for your restaurant or hospitality business, which deadlines apply, and where it gets expensive if you do nothing — that's what we clear up here.

What is a TSE?

TSE stands for Technische Sicherheitseinrichtung (certified technical security device). An electronic security module that does three things:

1. Signing — every transaction receives a digital signature
2. Logging — all operations are recorded without gaps
3. Storing — the signed data is stored tamper-proof

In short: cash register data cannot be altered or deleted after the fact. The Finanzamt (German tax office) can trace everything during an audit.

Since 2026 there are no transition periods left. Even the last exemptions (taximeters, odometers) expired on January 1, 2026.

Who needs a TSE?

Every business that uses an electronic cash register. That means:

• Restaurants and inns
• Bars, clubs, and lounges
• Cafés and bistros
• Food trucks and mobile caterers
• Caterers and event hospitality
• Snack bars and kiosks

The TSE obligation applies even with just one device. The only exemption is open cash drawers (plain money drawers with no electronics).

Important: A mandatory electronic cash register requirement (Registrierkassenpflicht) is set to come on January 1, 2028 for businesses with annual revenue above 100,000 euros; the cabinet adopted the draft law in September 2026. If you're still working without an electronic cash register today, you should start looking into it now.

Cloud TSE vs. hardware TSE

There are two approved variants:

Hardware TSE

• Physical module (USB stick or SD card)
• Connected directly to the POS device
• Works without an internet connection
• Downside: one module needed per device, limited lifespan (3–5 years), replacement if it fails

Cloud TSE

• Cloud-based solution via a certified provider
• No additional hardware required
• Central management for all devices and locations
• Downside: requires an internet connection for signing (with a buffering mechanism)

In 2026, many hardware TSE certificates are expiring (5-year term, activated from 2020). The cloud TSE is winning out — automatic updates, longer certification terms, no hardware swaps.

Servire uses the cloud TSE from fiskaly, a provider certified by the BSI (Germany's Federal Office for Information Security). The certification was renewed in 2025 and is valid until 2033. Included in the price, no additional hardware needed.

What happens in case of a violation?

This can get expensive:

The Finanzamt can show up at any time for a Kassennachschau (unannounced cash register inspection) and check the TSE. If you can't produce the data, they estimate. And not in your favor.

The KassenSichV in detail

The KassenSichV (German cash register security ordinance) regulates a few things besides the TSE obligation that you should know:

Receipt issuance obligation

Since January 1, 2020, every customer must be offered a receipt, printed or digital. The guest doesn't have to accept it, but you have to be able to offer it.

Abolishing the receipt obligation is in the current coalition agreement. But a concrete bill is still missing. Until the law changes, the obligation remains in force.

Mandatory information on the receipt:

• Name and address of the business
• Date and time of the transaction
• Description and quantity of the items
• Transaction number and signature counter
• Serial number of the TSE
• Verification value (signature)
• Start and end time of the transaction
• New: time of transaction completion

DSFinV-K export

The DSFinV-K (the tax administration's digital interface for POS systems) is a standardized data format (current version: 2.4). During an audit, you must be able to export your cash register data in this format. Any decent POS system does this automatically.

Kassenmeldepflicht (§ 146a AO)

Since January 1, 2025, all electronic POS systems must be reported to the responsible Finanzamt. The deadlines:

• Systems acquired before July 1, 2025: report by July 31, 2025
• Systems acquired from July 1, 2025: within one month of acquisition
• Decommissioning: also report within one month

The report is filed via ELSTER (Mein ELSTER) or connected software solutions. Rented or leased systems must be reported as well.

Checklist: Is your business compliant?

Check the following points:

• Certified TSE in place and active?
• Gapless receipt numbering guaranteed?
• Receipt issuance possible for every transaction?
• DSFinV-K export available?
• POS system reported to the Finanzamt (since 2025)?
• All staff trained in using it?
• DATEV interface set up?

Don't wait, act

If you're unsure whether your system covers everything, go through the checklist above. Better to check now than be caught off guard at the next Kassennachschau.

With Servire, the cloud TSE from fiskaly is built in — DSFinV-K export, receipt issuance, and cash register registration included.

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Last updated: March 2026. Not tax advice. For specific questions: ask your tax advisor.