Simple fiscalization in Germany

efsta Compliance as a Service:
The secure solution for complying with the KassensichV regulations in force since 2020 and for correct fiscalization.

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Guidelines and obligations for financial transparency

The Cash Register Security Ordinance of the German Federal Ministry of Finance defines standards to prevent cash register manipulation. As of September 30, 2020, German cash registers must have a technical security device (TSE). This stores transactions, issues a code and secures the data for the tax office.

Requirements according to the Cash Security Ordinance (KassenSichV):

  • Bookings must be individual, complete, correct, timely and clear.
  • Daily recording of cash receipts and cash expenses.
  • Use of a TSE certified by the German Federal Office for Information Security (BSI) to verify the properness of digital records.
  • Obligation to issue receipts: Companies are obliged to issue receipts for customers immediately for business transactions that must be recorded. The obligation to issue receipts is deliberately designed to be technology-neutral. Cashiers are free to issue digital receipts by email or on a cell phone, for example.
  • Financial authorities can check the properness of the records on site at the POS system without prior notice by means of a cash register inspection.
  • Technically secured archiving of all fiscal data in accordance with BSI specifications for the legally prescribed retention period (10/12 or 15 years).
  • Uniform digital interface (DSFinV-K): DSFinV-K is the digital interface of the tax authorities for POS systems. The data export has a clearly prescribed data format, according to which the transaction data of the cash registers and recording systems must be stored uniformly. The taxpayer must provide the data on request for a period specified by the auditor.
Here you can see the Heidelberg Bridge in Germany with beautiful scenery

German Cash Security Ordinance (KassensichV) – Technical Security Device (TSE):

Since December 22, 2016, the Federal Ministry of Finance (BMF) has created a new regulation of § 146a AO in the "Cash Register Act". According to this, electronic recording systems (cash register systems) must have a certified technical security device – TSE for short – from January 1, 2020. This TSE is intended to prevent manipulation of the digital (cash register or receipt) data.

In Germany, cash registers must be connected to a certified TSE in accordance with the KassensichV, all business transactions must be signed by it, and special data exports such as TSE tar files or a DSFinV-K export must be presented on request – with the use of the efsta EFR middleware, you are compliant with the law!

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Reporting obligation 2025

Learn all about the new reporting obligation for electronic POS systems and TSEs in Germany from January 1, 2025, and how efsta supports you in complying with it.
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Our efsta solution meets all requirements in Germany

From the required document chaining to the use of TSEs and DSFinV-K data exports. efsta stands for legal compliance! All BSI-certified TSEs, whether hardware or cloud-based, can be used with efsta middleware. You decide which TSE best suits your POS solution - regardless of the technology!

Legally compliant DSFinV-K and TSE data export

  • Legally compliant fiscal export formats and data (DSFinV-K, TSE TAR Files) from the efsta primary journal and fiscal archive.
  • Provision of technical implementation documentation to illustrate the data paths from the POS system to the fiscal export format.
  • Provision of all fiscal export formats and data from the primary journal and fiscal archive.

Monitoring, reporting obligation and roll out

  • Legally compliant fiscal export formats and data (DSFinV-K, TSE TAR Files) from the efsta primary journal and fiscal archive.
  • Provision of technical implementation documentation to illustrate the data paths from the POS system to the fiscal export format.
  • Provision of all fiscal export formats and data from the primary journal and fiscal archive.

Audit-proof archive

  • Secure archiving within the EU of all fiscal data in an audit-proof form: Your data remains in the EU and will not be transferred to third parties for further data processing (except Cloud TSE).
  • Included archiving of TSE data in accordance with applicable BSI specifications.
  • Guarantee of the entire prescribed retention period (10/12 or 15 years).
  • Certified GoBD export, both locally and from the cloud archive.

Operating systems and cloud:

efsta offers our efsta CLOUD EFR or operation on servers for cloud-based POS solutions. The efsta EFR middleware is available for different operating systems:

  • Windows
  • Linux
  • Android

TSE Flexibility: Hardware, Server / Cloud TSE

  • Connection of all relevant Cloud TSE as well as TSE hardware providers
  • Epson Hardware TSE (USB, micro SD card)
  • Swissbit Hardware TSE (USB, micro SD card)
  • Diebold-Nixdorf Hardware TSE (USB, micro SD card)
  • Cryptovision, support of seamless POS system security through TSE with EFR compatibility
  • Compatibility with various physical TSEs (e.g. USB, mSD, SD)
    • TSE Server: Epson TSE server or Diebold-Nixdorf Connectbox
  • Fiskaly Cloud-TSE, German Fiscal Cloud-TSE, Swissbit Cloud-TSE
  • Automated certificate storage

Why you should choose us...

The efsta solution is perfect for small, medium-sized and large companies. You don't have to compromise on functionality, even if you have multiple locations or a branch system. Our solution is quickly ready for use with only minor adjustments - a clear advantage for companies in a dynamic environment such as fiscalization.

Middleware

The EFR middleware offers a robust software solution for your systems. It seamlessly integrates the EFR software into POS systems and meets legal requirements – Compliance as a Service!

efsta Cloud - Archive

The data from the ERA is encrypted and transferred to the efsta cloud for long-term archiving for the statutory retention obligation.

Monitoring

Data exports, updates and e-mail alerts in the event of system failures are included. An offline & online mode enables uninterrupted operation.

Signature

A certificate (with public key and private key) is used to sign each document once.

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FAQ´S - KassenSichV, DSFinV-K and TSE

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