What the tax office requires from your cash register

Anyone using an electronic cash register in Germany must comply with certain regulations from the German Fiscal Code (AO), the Cash Register Security Ordinance (KassenSichV), and the Principles for the Proper Keeping and Use of Books, Records and Documents in Electronic Form and for Data Access (GoBD). This explains what this means in practice and where you can find the necessary information in Servire . If you have any questions, consult your tax advisor.

The duties

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  Record each transaction individually (§146 AO): Every order, payment, and cancellation is recorded completely and promptly. The cash register handles this for you.

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  ** TSE** (§146a AO, KassenSichV): A certified Technical Security Device signs each transaction so that it cannot be subsequently changed unnoticed.

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  Issuing a receipt (§146a AO): For every transaction, the guest receives a receipt, printed or digital.

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  Cash register registration (§146a AO): You must inform the tax office which cash register and which TSE (Technical Security Equipment) you are using. The deadline is one month after purchase, as well as after decommissioning.

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  Retain and submit data (§147 AO, §146b AO): Depending on the document, you must retain cash register data for up to ten years. During a cash register audit, the tax office can arrive unannounced and request the data.

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  Process documentation (GoBD): A description of how your cash register management works.

Here's how you do it with Servire

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  Setting up a TSE : Create a TSE

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  Report cash register: Register cash register with the tax office

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  Data for the tax office: Download TSE and DSFinV-K exports

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  End of day: Read and find the Z-report

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  Accounting: Send the documents to the tax advisor, including the manufacturer's section of the process documentation.

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  Decommissioning: Deregister the cash register and deactivate the TSE).