Fiscalization regulation for cash registers in Germany: How does it affect the telecommunications industry?
Like its European neighbors Austria and France, Germany introduced a regulation for the fiscalization of electronic cash registers on September 30th, 2020. That date marked the end of a 9 month-long grace period for German companies to adapt to the upcoming changes.
As of that day, all companies are legally obligated to equip their electronic cash registers with certified security systems and inform the responsible fiscal authorities. A digital interface for exporting data from the storage medium in use and the electronic data storage system to said fiscal authority has also become mandatory.
Additionally, since September 30th, it is compulsory for electronic data storage systems to dispense electronic receipts. Hence, all parties involved must be provided a receipt for every business transaction.
What information must be on the receipt?
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Company name and address
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Date of receipt
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Beginning and end of transaction ("transaction period")
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Quantity and type of goods delivered or services provided
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Unique and consecutive transaction number
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Gross cost
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Sales tax rate od applicable tax rate
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Serial number of cash register or certified electronic safety system
The receipt can be a hard copy or a digital copy, if requested by the recipient. The regulation covering the technical requirements of electronic recording and data storage systems in business transactions (the so-called cash register security regulation) also stipulates a complete, unaltered, and tamper-proof recording of all business transactions on a non-volatile storage medium. Every system must be certified by an officially recognized expert who is accredited according to the new regulation.
What effect does the regulation have on telecommunication service providers?
Telcos are, like all other industries, affected if they use electronic cash registers. With the end of the grace period, their systems need to meet the new standards specified in the cash register security regulation. Telecommunication businesses – especially their shops and retail environments – often have specific requirements for cash register systems, which creates the need for an integration with and an expansion of the existing infrastructure. This way, it is possible to meet legal criteria while keeping the established processes operational with only minimum required adjustments.
Experience from the Austrian fiscalization regulation
In Austria, a similar cash register security regulation called “Registrierkassensicherheitsverordnung” (RKSV) took effect on April 1st, 2017. It had similar objectives as the German regulation and made it mandatory to equip cash registers with security systems that create receipts with unique signatures. Since then, cash registers are required to compile data acquisition protocol, store it on a secure storage medium and provide this protocol to the appropriate fiscal authority upon request.
Back then, the NTS Retail Software Suite was adapted and had its range of functionalities expanded to meet the requirements of the RKSV in Austria. These add-ons have been part of our software since version X4 (released spring 2017) and are successfully used by our clients.
The proceedings in Austria may offer some perspective on how things will likely proceed in Germany as well: After a period of irritation and confusion among companies and industry representatives during the initial implementation, the regulation became widely accepted and led to more transparency in the day-to-day business and improved security while warding off manipulation attempts.
Talk to our experts
Our product experts at NTS Retail have extensive knowledge and experience with the requirements of the various changes such regulations induce, be it on a regional or an EU-wide level. Our customers value this expertise as it does not only give our clients the ability to plan ahead reliably, but also provides long-term functional solutions.
We will be happy to answer any questions you may have regarding the cash register safety regulation in Germany or about our fiscalization solutions in other countries. Just send us a short message and we will get in touch with you!
Sources:
IHK Aachen: Neue Regelungen für Registrierkassen
IHK Aachen: Registrierkassen: Belegausgabepflicht ab 2020
Bundesfinanzministerium: Bundesgesetzblatt Jahrgang 2017 Teil I Nr. 66
Börsenblatt: Schonfrist für Registrierkassenumrüstung
WKO: Registrierkassensicherheitsverordnung (RKSV) veröffentlicht
