In Germany, it has been mandatory since 2020 to equip electronic recording systems (point-of-sale systems, PMS, etc.) with a technical security device to prevent the manipulation of sales data. The TSE records every transaction in a tamper-proof manner, adds an electronic signature, and stores it in an audit-proof format. The goal is to ensure transparency and tax compliance in the retail sector by enabling the tax authorities to review every transaction if necessary.
fiscalization Germany
Features of a tamper-proof Technical Security Device (TSE)
The Cash Register Security Regulation (KassenSichV) stipulates that electronic recording devices such as cash registers, PMS systems, or ERP systems must be operated with a TSE certified by the BSI (Federal Office for Information Security).
One of the most important requirements for digital source records, particularly for cash register records (GoBD and KassenSichV compliant), is ensuring that data is stored in a way that is unalterable and traceable at all times.
This is required in the form of audit-proof data archiving. To meet these requirements, the use of a certified Technical Security Device (TSE) is essential. This protects transaction data from manipulation and enables the complete recording and storage of all relevant information. In addition, standardized digital interfaces are necessary to ensure that the tax authorities have access to audit-relevant data at all times. In this context, data exports from TSE data (TSE TAR files) or a DSfinV-K export (Digital Interface of the Tax Authorities for POS Systems) must be taken into account during audits.
