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.
  • Tax authorities may conduct unannounced on-site inspections of the cash register system to verify the accuracy of the records.
  • 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 tax authority’s digital interface for point-of-sale systems. Data exports must follow a clearly defined data format, according to which transaction data from point-of-sale and recording systems must be stored in a uniform manner. Upon request, the taxpayer must make the data available for a period specified by the auditor.
Here you can see the Heidelberg Bridge in Germany with beautiful scenery

Cash Register Security Regulation (KassenSichV) – Technical Security Device (TSE):

On December 22, 2016, the Federal Ministry of Finance (BMF) introduced a new provision, Section 146a of the German Fiscal Code (AO), as part of the "Cash Register Act." According to this provision, electronic recording systems (cash register systems) must be equipped with a certified technical security device—abbreviated as TSE—as of January 1, 2020. This TSE is intended to prevent tampering with 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 this device, and upon request, specific data exports such as TSE tar files or a DSFinV-K export must be provided—by using efsta Fiscal Middleware, you are in compliance 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 receipt chaining and the use of TSEs to DSFinV-K data exports, efsta ensures legal compliance. All BSI-certified TSEs—whether hardware- or cloud-based—can be integrated using efsta Fiscal Middleware. You decide which TSE best suits your POS solution—with complete technology flexibility.

Legally compliant export of DSFinV-K and TSE data

  • 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 Requirements, and Rollout

  • Centralized and easy-to-navigate monitoring, including automated notifications via the efstaPortal
  • Simplified cash register reporting in accordance with legal guidelines, in an automated format
  • Support during the implementation and rollout phase from dedicated efsta experts

Audit-compliant archive

  • Secure archiving of all fiscal data within the EU in a format that meets audit requirements: Your data remains within the EU and is not transferred to third parties for further processing.
  • 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:

For cloud-based POS solutions, efsta offers the efsta Cloud solution or server-based operation. The efsta Fiscal Middleware is available for various operating systems:

  • Windows
  • Linux
  • Android

TSE Flexibility: Hardware, Servers & 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)
  • TSE Server: Epson TSE server or Diebold-Nixdorf Connectbox
  • Fiskaly Cloud-TSE, German Fiscal Cloud-TSE, Swissbit Cloud-TSE
  • Automated TSE linking

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

Fiscal Middleware offers a robust software solution for your systems. The software integrates seamlessly with point-of-sale systems and meets legal requirements—compliance as a service!

efsta Cloud - Archive

The data from the fiscal middleware is encrypted and transferred to the efsta cloud for long-term archiving in accordance with legal retention requirements.

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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