According to the cash guideline of the Federal Financing Act (BMF) electronic cash register systems have had to comply with a certified technical security device (TSE) with a security module, a storage medium and a digital line for the audit by the financial administration since 01.01.2020. The transitional contract extended the period by 9 months.
With the tightening of the guidelines for the treatment and storage of receipts (transaction data) when using electronic cash registers, the legislator tries to discover black sheep in retail and catering trade when manipulating tax-relevant sales.
Specifications according to the “Kassensicherungsverordnung”:
- Technical fuse unit (TSE)
The TSE is available in various formats e.g. as a MicroSD, a normal SD card or as a USB stick. The TSE must be used directly in the cash register or via the branch’s global network (LAN). They have the task of signing tax-relevant bond data such as bar / un-bar sales, value tax and date / time in a tamper-proof manner and without gaps.
- Digital interface to the financial administration for calling up cash register data (DSFinV K 2.0)
DSFinV-K 2.0 is the definition of the interface for transferring data from recording systems (cash register systems) as part of external audits and checkouts by the local tax authorities. The interface ensures a uniform structure and name of the data and data fields independent from the cash register system used by the company. The retailer has to provide the data on a suitable data carrier acc. to the conventions of the DSFinV K 2.0.
The DRS Superdata offers two solutions for drs//POS to ensure compliance with the regulations:
- Solution 1: Every cash register with TSE stick
With this variant, each TSE is directly connected to the cash registers drs//POS via USB slot. As before, the full receipt data (XML) will be provided by the cash register to the store merchandise management system drs//STORE, so that stocks are also managed in addition to cash register accounting.
- Solution 2: LAN TSE for several cash registers
With the LAN TSE, a local server component is installed in the branch. This server operates several cash registers with one TSE. The LAN server can also include several TSEs, if the amount of receipts from the connected cash registers is too high for one TSE.