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

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.

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.
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:
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.
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!
The data from the fiscal middleware is encrypted and transferred to the efsta cloud for long-term archiving in accordance with legal retention requirements.
Data exports, updates and e-mail alerts in the event of system failures are included. An offline & online mode enables uninterrupted operation.
A certificate (with public key and private key) is used to sign each document once.
Simply fill out this form and a representative will contact you in your local language and go through all your questions with you.
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The Cash Security Ordinance (KassensichV) is an ordinance of the Federal Ministry of Finance (BMF) that makes new standards for the prevention of manipulation of cash registers mandatory. This ordinance defines the technical specifications for electronic recording and security systems, such as cash register or ERP systems. Since 1 January 2020, all cash registers in Germany have been required to be equipped with a manipulation protection device, known as a technical security device (TSE).
The aim of the KassensichV is to detect subsequent manipulation of sales data. The audit by means of a data export - which is specified as DSFinV-K - is checked by the tax office with audit software for changes and gaps. Each cash register transaction is provided with an electronic signature from a Technical Security Device (TSE). If transactions are manipulated in the journal, the chain of signatures is no longer consistent. It can be found out at the push of a button with an audit software at which point the manipulation took place.
Since 30.09.2020, cash registers in Germany must be equipped with a so-called technical security device (TSE), which secures an individual recording obligation.
The TSE signs and stores the transactions of the cash register on its internal memory and returns a code to the cash register. This code must be printed on every sales receipt. The data is stored in an unalterable log (TSE TAR file), which must be exportable for the tax office.
The electronic recording system must start a transaction for each business case that records the following data:
- time of the start of the transaction
- a unique and consecutive transaction number
- type of procedure
- dates of the procedure
- type of payment
- time of a completion or cancellation
- TSE signature data as QR code or in plain text
Manufacturers of cash registers, point-of-sale systems, and software solutions for recording business transactions—such as accounting programs—are responsible for ensuring compliance with the KassenSichV. To this end, efsta offers efsta Fiscal Middleware to ensure legal compliance: Compliance as a Service. Taxable businesses are also bound by the KassenSichV and, in addition to using their chosen cash register in compliance with the law, must also comply with the cash register reporting requirement starting January 1, 2025.
The abbreviation stands for “Digital Interface of the Tax Administration for Point-of-Sale Systems.” It stipulates that all businesses using an electronic recording system (cash register, POS, ERP system, etc.) must use the same structure for data collection and data export. During an audit by the tax office, the data (DSFinV-K data export) is analyzed for errors, gaps, and data inconsistencies using audit software called IDEA.
A technical security device (TSE for short) is the legally required security module in electronic cash registers that ensures the complete and unchangeable recording of all cash register transactions.
From 1 January 2025, all taxable persons are required to transmit their electronic recording systems - cash registers - as well as the TSE(s) used to the authorities.
The taxable person is responsible for reporting the required cash register data. All electronic recording systems within the meaning of Section 1 (1) sentence 1 KassenSichV acquired before July 1, 2025 must be recorded by July 31, 2025 at the latest - including the TSE(s) used
How to record: