Already on December 16, 2016, a "law to protect against manipulation of basic digital records" was passed. According to this law, electronic cash registers must be protected against possible manipulation by means of a secure logging of bookings and must be equipped with a certified, technical security device (TSE) as of January 1, 2020.
As the certification procedures for the security devices (generally a USB stick or SD card, cloud solutions are in the planning stage) are still partly in progress, the Federal Ministry of Finance is offering a so-called non-objection rule to allow for a time frame until 30 September 2020:
Die technisch notwendigen Anpassungen und Aufrüstungen sind umgehend durchzuführen und die rechtlichen Voraussetzungen unverzüglich zu erfüllen. Zur Umsetzung einer flächendeckenden Aufrüstung elektronischer Aufzeichnungssysteme im Sinne des § 146a AO wird es nicht beanstandet, wenn diese elektronischen Aufzeichnungssysteme längstens bis zum 30. September 2020 noch nicht über eine zertifizierte technische Sicherheitseinrichtung verfügen.
(siehe auch hier: Bundesministerium der Finanzen: Nichtbeanstandungsregelung)
Cash register systems (software and hardware) which do not offer the possibility of being equipped with a TSE may no longer be placed on the market after 1 January 2020, see here.
The obligation to issue receipts is also not affected by the non-complaint rule, so receipts must be issued and handed over for every business case from 01.01.2020. In this context, it is important to note that from this date the use of receipt paper containing bisphenol-A (BPA) is prohibited, this also applies to any goods in stock.
For individual questions please do not hesitate to contact us.
TSO-DATA
+49 (541) 1395-0
anfrage[at]tso[dot]de
