What is a uniform code for IPS officers

Checkout Security Ordinance

On this page you will find information about the Kassensicherungsverordnung (KassenSichV)

  • Old registers
  • Allowed until December 31, 2022 if the cash register was purchased between November 25, 2010 and January 1, 2020 and is GoBD-compliant but cannot be upgraded due to the design.
  • PC cash registers with TSE
  • Legal
  • PC registers without TSE
  • Illegal
  • Browser and app registers with printer TSE
  • Legal
  • Browser and app cash registers with Cloud TSE
  • Only with special permission from the tax office

What is the KassenSichVKassensicherungsverordnung?

The Kassensicherungsverordnung in an ordinance of the Ministry of Finance, which prescribes binding new standards for the prevention of manipulation of cash registers. The KassenSichV of September 26th, 2017 is based on the law on protection against manipulation of basic digital records of December 16, 2016. This law is also called the Kassengesetz or KassenG.

From September 30th, 2020, cash registers in Germany, the design of which is technically permissible, must be equipped with a so-called technical security device (TSE). The security device saves the transactions of the cash register in its internal memory and sends a code back to the cash register. This code must be printed on every sales slip. The data is saved in an unchangeable log that must be exportable for the tax office.

Transition period

Cash registers purchased after November 25, 2010 and before January 1, 2020 that meet the requirements of the GoBD, but cannot be upgraded due to their design, so that they do not meet the requirements of § 146a AO, may continue to be used until December 31, 2022 at the latest.

Evidence of the existence of these requirements must be attached to the system documentation for the cash register used (e.g. by a confirmation from the cash register manufacturer). PC POS systems are not covered by the exemption.


The so-called fiscalization of cash registers is not new in Europe. Fiscal stores have been used in Italy since the early 1980s. Greece and Eastern European countries follow. Germany is one of the last countries in Europe to introduce a fiscalization of cash registers.

Unfortunately, the finance ministries in the EU could not agree on uniform standards. Each country has developed its own fiscalization rules. Very different technologies are used here.

Fiscal printers are compulsory in Italy. These printers house a fiscal memory that records the transactions in an unchangeable and permanent manner.

Control unit boxes are used in Sweden, Belgium and Portugal, for example. These are separate minicomputers that not only provide the document signatures, but also store the transactions and transmit them online to the tax office. This gives the tax office the option of checking in more or less real time whether a transaction carried out at the cash register has actually been saved. Tax officials are equipped with appropriate apps for this control.

In Germany, the introduction of the fiscalization of cash registers has been pushed forward in recent years, as numerous and even large cash register manufacturers had not adequately protected their systems against the deletion of bookings. The line between negligence and intent should have been fluid here.

Preliminary stages of the KassenSichV in Germany were the GDPdU Export (2002 - 2015), which gave the tax office access to a structured export of sales data for the first time. The GDPdU were later replaced by the GoBD. The principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD) are, like the GDPdU, only an administrative regulation of the Ministry of Finance. They are not a regulation or a law. It was not until the law on the protection against manipulation of basic digital records of December 16, 2016 that the Ordinance on the Security of the Cash Register was issued.

The GoBD already stipulates that cash transactions cannot be changed. This would be technically sufficient for the manipulation-free operation of a cash register if the cash register manufacturer ensures this accordingly. Without an external device such as the security device, the actual guarantee of manipulation protection for the tax office is difficult to check.


The principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD) are only an administrative regulation of the Ministry of Finance. They therefore also do not have the enforceable effect of an ordinance or a law. Nevertheless, every business person is legally obliged to comply with the principles of proper accounting (GoB) in accordance with the tax code. So it would not be a good idea to violate generally accepted principles of the GoBD.

The generally recognized principles of the GoBD include the immutability of the receipts and the obligation to keep individual records. Only the storage of cumulative sales (Z report) is not sufficient. Furthermore, the sales data must be exportable in a certain format.

Various requirements for cash registers remain vague and unclear in the letter from the Treasury Department dated November 14, 2014.

In this respect, the GoBD does not yet create any legal security. In case of doubt, this would have to be clarified by judicial law.

So if a cash register manufacturer advertises that its software is GoBD-compliant, then this cannot be proven due to the lack of clearly defined standards. The statement could be refuted, for example, in that sales data can be changed afterwards in an undocumented manner. The only function that can be checked easily is the GoBD export, which must be readable with the tax office software (IDEA).


The aim of the Kassensicherungsverordnung is to be able to find out subsequent manipulations of sales data. The check is carried out in an exportable journal, which can be checked for changes and gaps by the tax office using checking software.

Every cash entry is provided with an electronic signature. The signature works according to the blockchain principle. When generating the signature, not only components of the current sales receipt are used, but also the signature of the previous receipt. Furthermore, the external security device, which cannot be manipulated by the cash register software, is integrated into the creation of the signature. The signature is encrypted and saved in the journal.

If transactions are manipulated in the journal, the chain of signatures is no longer consistent. A test software can be used to find out at the push of a button at which point the manipulation took place.

Technical safety device (TSE)

The security device prescribed in the ordinance is responsible for creating the signature and storing the journal.

The security device must be purchased as additional hardware or it is obtained as a cloud solution. In Austria, the changeover of the cash registers was subsidized with EUR 200 per cash register. This is currently not planned in Germany.

In any case, there are additional costs for the operators of cash registers.

The security device must be accessible to the cash register each time a transaction is concluded.

If the security device is connected directly to the cash register via USB, the security device is not affected if the network or the Internet connection fails.

Since the safety device is only the size of a USB stick or SD card, it can usually be accommodated without any problems.

Cash registers that do not have a full USB connection (iPads) or that are attached to a server can receive the signature via a radio link or via the local network from hardware that houses the TSE (special printer or local server).

The creation of a signature over the Internet is problematic in two ways: The Internet can fail (limited offline capability of the cash register) and at the current time (November 2019) there is no certification of a procedure that allows the signature to be obtained over the Internet without hardware -Security element (Secure Element) to have on site at the checkout.

It can be assumed that procedures without a local hardware security element will be certified by the BSI by mid-2020, so that it will then also be possible to secure the documents via the Internet.

Obligation to issue receipts

A general obligation to issue receipts is introduced as part of the Kassensicherungsverordnung.

The receipt must contain the serial number of the cash register or the technical security device, the signature counter and a check value.

If the receipt is sent to the customer electronically, e.g. as a PDF, a paper printout is no longer required.

There are few exceptional cases in which an application for an exemption from the obligation to issue receipts can be submitted.

Data storage

The secured data must be available for export to the tax office at all times.

The data are either stored locally on the TSE hardware or they are regularly and automatically exported from the TSE to an external memory. The storage space on the TSE can be released again.

Alternatively, a backup can be made in a pure online storage without a local TSE.

If no cloud storage or no storage is available in the cash register management and all data is only stored locally on the cash register, a new TSE must be purchased when the storage is full.

If a cash register management with memory is available, the data can be exported there from the TSE and the storage space on the TSE can be released again.

Pure "stand-alone" cash registers that have no connection to an external memory and that do not use a cloud service to secure the data have the disadvantage that the TSE's data memory is full at some point and that it can get lost. The operation is also interrupted if an auditor wants to read out the data, which can comprise several gigabytes.

Registration at the tax office

Every cash register must have a serial number. With this serial number, the cash register must be registered with the tax office from 9/30/2020 when it is put into operation.

iPad cash registers in offline mode

iPads do not have a full-fledged USB port that can be used to control any external device.

This means that the technical safety device cannot be operated via the USB port of an iPad.

An iPad cash register must therefore communicate with the security system via a radio connection, e.g. WLAN or an Internet connection or a network connection.

If the connection between the cash register and the security device is unstable or delayed, e.g. due to a WLAN interference, this can lead to latencies when operating the cash register.

This is due to the fact that according to the technical guideline of the BSI TR-03153 the cash register has to start the logging of the process in the technical safety device immediately with the beginning and with the end of a process to be recorded.

However, if the connection to the technical safety device is disturbed, this could lead to delays.

If the TSE is in the cloud, regular, permanent offline operation of iPad cash registers should therefore no longer be permitted from September 30, 2020 according to the current state of technology and regulation.

If the technical safety device can no longer be reached, e.g. because the radio connection or the Internet or network connection to it is interrupted, the cash register may continue to be operated temporarily, but the entrepreneur must immediately rectify the cause of the failure and take measures to eliminate it and thereby ensure that the requirements of Section 146a of the Tax Code (including the document signature) are complied with again as quickly as possible.

It is therefore not permitted to plan and regularly operate a cash register that has no connection to a TSE during operation in order to bring the cash register back onto the Internet at the end of the day so that the receipts can be sent to the TSE afterwards.

Cash registers with fully-fledged USB connections (e.g. PC cash registers) can, with the appropriate configuration with a local USB-TSE, keep their offline capability even after September 30, 2020, since the legally compliant security of the receipts does not depend on an ongoing connection to an internet / network / Radio connection and the cash register only needs to communicate with the TSE and the printer via USB or SD slot.

The only current possibility to operate an iPad cash register in a tax-compliant manner in the regularly planned offline operation is likely to be the use of a hardware TSE that runs on a separate server on site, for example, or that is integrated into a specially designed receipt printer.

Browser cash registers

There are cash registers whose user interface runs entirely in an Internet browser.

It remains to be seen whether browser tills will secure the data in the cloud and thus have the restrictions described for iPads in offline operation, or whether browser tills will also use local security devices (USB, printer, server).

From a technical point of view, there are currently massive challenges for browser cash registers in fulfilling the legal requirement of having a certified software component available in the cash register system.

The lack of regular offline capability of browser cash registers in connection with the problems of the TSE connection are currently putting this technology to the test.

"Simple" cash registers without a management center

In the course of the GoBD, simple cash registers, which were often available for less than € 300 and did not have a data export interface, had to be exchanged for GoBD-compliant cash registers.

There is a transition period for such cash registers until December 31, 2022 if they were purchased after November 25, 2010 and before January 1, 2020 and can no longer be upgraded due to their design. After 1.1.2020 these registers may no longer be sold.

These simple registers must have a data memory that can be exported in GoBD format.

Simple cash registers that will be sold from January 1st, 2020 must have an exportable DSFinV-K export in addition to the exportable memory of the technical safety device, like all other cash registers.

So there must be 2 exports available. Since the DSFinV-K export is not stored on the TSE's memory card, the cash register must then probably have 2 memory cards available for the export.

This presents the operator with certain challenges when one of the memory cards is full.

Cashless tills

The Kassensicherungsverordnung also applies to cashless tills that process cash-like payment transactions such as cash cards, virtual accounts or bonus point systems from third-party providers, as well as cash instead of accepted vouchers, gift cards, tokens and the like.

Vending machines

Ticket machines, ticket printers, electronic accounting systems, vending machines and service machines, ATMs, taximeters and odometers as well as money and gaming machines are not covered by the POS Security Ordinance.

Hotel software

If cash payment transactions can be recorded via the hotel software (PMS), the corresponding part of the software falls under the requirements of the KassenSichV.

ERP systems and delivery service modules

If cash payment transactions can be recorded via the merchandise management system, the corresponding part of the software falls under the requirements of the KassenSichV. If the merchandise management system has a checkout module, this must also be connected to a TSE.

Similar to the browser cash registers, this represents a special challenge for cloud merchandise management systems and delivery service modules, because until today (July 2020) there is still no certified cloud TSE and the provision of a certified software component in a cloud recording system has not yet been technically clarified.

Local vs. cloud technical security device (TSE)

Technology, advantages and disadvantages.

 Cloud TSE (via service provider)TSE plugged directly into the cash register with external data storageTSE plugged directly into the cash register without external data storage
What does the TSE look like?Lies in the cloud. No hardware on site.Looks like a standard USB stick or an SD card. The stick or the SD card contains both a memory and a security module (processor)Looks like a standard USB stick or an SD card. The stick or the SD card contains both a memory and a security module (processor)
How is the TSE connected to the cash register?Over the internetDirectly with USB or SD cardDirectly with USB or SD card
Where is the signature created for each receipt?In the cloudOn the USB stick or on the SD cardOn the USB stick or on the SD card
Where are the signed receipts stored in the long term?In the service provider's cloud and / or on your own storage mediumOn its own storage medium (e.g. in the cash management)On the TSE
Can the data store fill up?NoNoYes
Who does the TSE belong to?The service providerThe taxpayerThe taxpayer
One-time acquisition costsDepending on the service provider (usually none or little)Approx. € 250Approx. € 250
Ongoing costs for the TSEYesNoNo
Expiry date of the TSENone5-7 years5-7 years
Is an internet connection required for the document signature?YesNoNo
What happens if the internet connection goes down?The cash register may continue to operate temporarily, but the taxpayer has immediately to remedy the defect so that the requirements of Section 146a of the Tax Code are complied with again as quickly as possible.

In the meantime, the receipts will be marked accordingly.
No effect on the document signature.No effect on the document signature.
What happens if the TSE itself has failed?The cash register may continue to operate temporarily, but the taxpayer has immediately to remedy the defect so that the requirements of Section 146a of the Tax Code are complied with again as quickly as possible.

In the meantime, the receipts will be marked accordingly.
  • Cloud service provider corrects the failure.
The cash register may continue to operate temporarily, but the taxpayer has immediately to remedy the defect so that the requirements of Section 146a of the Tax Code are complied with again as quickly as possible.

In the meantime, the receipts will be marked accordingly.
  • Contact the cash register provider. A new TSE may be required.
The cash register may continue to operate temporarily, but the taxpayer has immediately to remedy the defect so that the requirements of § 146a of the tax code are complied with again as quickly as possible.

In the meantime, the receipts will be marked accordingly.
  • Contact the cash register provider. A new TSE may be required.
What sources of interference are possible with the document signature?Cloud TSE, internet connection, cash register softwareLocal TSE, cash register softwareLocal TSE, cash register software
Is there a delay in the booking process due to the signature process?If the internet connection is stable, low.LowLow
Can data get lost?Very low riskVery low risk with regular automated export to external storage at short intervals (depending on the POS provider)Data will be lost if the TSE is lost
Hardware requirementsAvailable for all platforms (iOS, PC, Android, etc.)Available for hardware with a full USB or SD card port (especially PC cash registers). Not available for iPads.Available for hardware with a full USB or SD card port (especially PC cash registers). Not available for iPads.
Offline capable in regular operation?Cash registers with cloud TSE are not easily offline tax office compliant. If in doubt, have the health insurance provider confirm this in writing.YesYes
Technical challengesCurrently no conformity due to the requirements of the BSICertifiedCertified

Another option is to use a physical local TSE that is not directly connected to the cash register, but runs on a local server (e.g. PC) or in a specially designed printer. This variant is also independent of the Internet and, in principle, technically also feasible for iPads.

Which of the above TSE connections is available for a cash register system depends on the hardware and the variant supported by the cash register software.

TSE in the receipt printer

Epson offers 2 printer models (thermal printer) that can be equipped with a TSE. This ensures that the secure element is located in the local environment of the cash register and that the security also works offline.

Since the printers do not have to be connected via USB, but can be connected via WLAN / LAN, for example, this is a solution that is followed by iPad POS providers in particular.

For most existing registers, however, this means buying a new printer.


Where can I buy a TSE?

You should only buy the TSE from your cash register supplier or in consultation with them. Even if the TSE from different manufacturers look the same, each manufacturer has a slightly different interface and there is no guarantee that every TSE will fit your POS system.

DSFinV-K export

DSFinV-K is the digital interface of financial management for cash register systems. This is the taxonomy according to which the transaction data of the cash registers and recording systems must be stored uniformly.

The uniform storage enables the tax authorities to carry out a more in-depth and structured check of the checkout transactions than was the case in the past.

This implies that the tax office can not only check the manipulation-free use of the cash register, but can also use the data structured in the DSFinV-K format to check the correct booking of business transactions, such as tips. In this respect, the Kassensicherungsverordnung goes far beyond securing cash transactions.

The taxpayer must make a DSFinV-K export available for inspection by the tax authorities at any time. The DSFinV-K export is linked to the GoBD export, but is structured uniformly and significantly more extensive.

From September 30th, 2020, the GoBD export will no longer be sufficient to meet the tax requirements.

What will change for me?

The operators of cash register systems are encouraged by cash register manufacturers and promised that not much will change for them. In principle, that is also correct. The main work in the implementation of the KassenSichV lies with the manufacturers of cash registers and technical security devices.

Nevertheless, a lot is changing for cash register operators:

  • It must be ensured that the cash register or the recording system used complies with the requirements of the KassenSichV. This is only possible with a software update or a new purchase. Cash registers that were purchased before mid-2019 cannot meet the requirements without a software update.
  • A technical safety device must be purchased or a corresponding service must be subscribed to.
  • The cash register must be registered with the tax office with the serial number.
  • The taxpayer's data such as address, tax number, etc. must be stored in the cash register.
  • With a few exceptions, there is an obligation to provide evidence.
  • It is no longer possible to change the master data (company name, tax number, etc.) within a day without further ado during operation. Before changing the master data, a till closing must be carried out.
  • An export of the data secured by the TSE and a DSFinV-K export must be available for the duration of the retention periods. Make sure that you save this data in accordance with the law, even if the storage media (USB / SD) are full. Modern cash register systems usually offer a solution for storage on a server or in the cloud.
  • The DSFinV-K Export enables the tax office to carry out a more in-depth tax review of cash transactions such as booking vouchers, tips, etc. This means that very detailed questions about individual cash transactions can be asked as part of a cash check (unannounced at any time) or a company audit.
  • The tax audit will be able to track every process at the cash register in terms of time using the DSFinV-K export. For example, which cashier saved which items on a table at what time.

The above points apply to all cash register systems that must comply with the KassenSichV from September 30, 2020. There are transition periods for certain, few, health insurers. The above requirements correspond to the state of knowledge on the date of publication (preliminary version of DSFinV-K. Changes to the specifications are possible. The above list does not claim to be complete.

Sales ban for non-compliant checkouts from 1.1.2020

From January 1st, 2020, cash registers that will not be able to meet the requirements of the KassenSichV by September 30th, 2020 may not be advertised or sold.

So when purchasing a new cash register from January 1, 2020, you have to get confirmation from the supplier that the cash register can be upgraded. You can also confirm which method of protection is used (local TSE, special printer, local server or cloud) and what this will cost once and / or continuously.


It is often mistakenly assumed on the internet and in the press that cash registers will have to be certified from September 30th, 2020. This is not the case. Only the technical security device that is connected to the cash register needs to be certified.

On superficial examination, electronic cash registers are often confused with non-electronic open cash registers. Of course, the requirements for the application differ from one another, even if there are many similarities. It is therefore advisable not to speak of "cash registers" in general, but rather of "cash registers" if there is a risk of confusion.

It is often written that the KassenSichV will come into force on September 30, 2020. This is rightly meant but formally wrong. The KassenSichV came into force on the day of its promulgation, which should have been September 26th, 2017. The law on protection against manipulation of basic digital records, on the other hand, regulates the times of application in Article 2. According to this, the security device is mandatory for certain cash registers (probably the majority of the cash registers in Germany, but not all) from September 30th, 2020.

View posts on the subject that are not written by professionals, especially blogs, with a healthy amount of skepticism. If in doubt, ask your tax advisor.

The KassenSichV is not to be equated with a cash register obligation. There is no compulsory cash register in Germany and it is currently not planned.


The necessity of the introduction of the Kassensicherungsverordnung is based on inadequate cash register systems, the loopholes of which have been exploited by users.

This went so far that individual cash register manufacturers publicly announced that they could only sell their cash registers if their system allowed sales to be deleted.

State regulation was therefore not only necessary to secure tax revenues, but also to remove distortions of competition in the cash register systems.

From a purely technical point of view, public specifications would not have been necessary if all cash register manufacturers had programmed their systems to be tamper-proof from the start.

Small states

It is very regrettable that the finance ministries of the European Union failed to enact uniform standards for the fiscalization of cash registers. There are more than a dozen different systems and requirements in the EU. It is doubtful that there were different factual necessities for each individual country. The safeguarding of cash transactions is likely to be fulfilled in one way or another with any of the systems introduced in the EU.

Uniform rules would not only have saved costs for the state, cash register manufacturers and cash register users, but there could also have been a uniform further development of the standards.

The different regulations inhibit the economy. It is difficult for cash register manufacturers to understand, implement and continuously maintain a dozen different national regulations (in local languages). Europe is putting national barriers in the way of its software manufacturers and leaving the large, still largely unregulated markets, the USA and China, to others.

It should be mentioned that on the part of nationally operating German cash register manufacturers, the demand for regulation certainly played a role, not least the foreclosure of competition. Unfortunately, this is intended purely nationally and in the short term, because in the long term the cash register manufacturers who serve large markets and drive innovative developments will be successful internationally.

Trade and gastronomy are also significantly hindered in their international expansion by national regulations. Today no cash register system masters all national regulations in Europe. This means that it is often not possible to use the system used in Germany in other European countries.

It would have been pragmatic to adopt the tried and tested fiscalization from Austria, which was introduced there in 2017. The Austrian model is much simpler than the German one and also secures cash register transactions. The Austrian security device is also cheaper to buy. In contrast to Germany, the changeover in Austria received exemplary support from the public, both financially and in terms of content.


The one-time costs for a hardware TSE amount to approx. € 200. These TSEs are certified for 5 years. A cloud TSE costs between € 10 - € 20 per month.

In the long term, a hardware TSE is usually cheaper than a cloud TSE.

If you change the POS system and have a hardware TSE, then you can also use the TSE for the new POS system as long as the new POS system supports the interface of the TSE manufacturer.


Due to the obligation to provide receipts and the longer receipts with the signature data, paper consumption in Germany will increase massively. With approx. 2 million cash registers in Germany with an estimated 200 bookings per cash register per day and an estimated current share of printouts of 20%, the DAILY wood consumption will increase by approx. 400 tons per day. This corresponds to approx. 400 trees that have to be felled DAILY, assuming that no recycled paper is used. That is approx. 1 per thousand of the existing wood production.

Implications of the Kassensicherungsverordnung for tax advisors

In the past few years, the Z reports were often the only document that tax consultants saw from their clients' cash register systems.

Since 2017, the GoBD export has been added in the case of tax audits. The cash register security regulation now brings the cash register system into the focus of tax audits.Tax advisors will inevitably have to deal with their clients' cash register systems more often and more intensively.

The Kassensicherungsverordnung stipulates that business transactions at the cash register must be mapped according to a given taxonomy.

This taxonomy is called DSFinV-K (digital interface of financial management for cash register systems). Via the DSFinV-K export, which will be mandatory from August 2020, tax auditors can read and analyze the business transactions of the cash register using a standardized scheme.

To ensure that the postings at the cash register are mapped to the correct business transactions, appropriate definitions and settings are required in the data maintenance of the cash register systems.

Very simple cash register systems that are not very flexible and can map few business processes can, in the best case, get by without corresponding data maintenance and settings by the taxpayer.

Modern complex POS systems that can map a large number of business transactions require appropriate data maintenance and business transaction assignments.

Examples: Articles that are consumed on site must be mapped in the DSFinV-K via the "In-house" distribution channel. In order for this mapping to take place, the in-house distribution channel must have been defined in the POS software beforehand. Another example is posting tips. The DSFinV-K requires the classification of employee vs. employer tip. If a tip is posted for the entry of an article, then this article must have the corresponding attribute.

Likewise, deposits, cash transactions, vouchers, etc. must be assigned to predefined business transactions. Hardly any cash register system should be able to make these assignments completely automatically. At this point, the consultant is asked to support his client in establishing the tax compliance of his cash register system from October 1st, 2020.

The problem is that the DSFinV-K is described in a 113-page technical documentation aimed at software developers.

Only a few tax advisors should have the time, inclination and expertise to deal with this document in order to then ask the necessary questions to the cash register manufacturer.

It should therefore be advisable to refer to the updated documentation from the cash register manufacturer. However, this may not give any concrete information on every conceivable business transaction from a tax point of view that can be mapped with the cash register system.

Ultimately, through experience with tax audits, literature on the subject will develop.


In July 2020, with the exception of Bremen, all federal states postponed the non-objection rule of the Kassensicherungsverordnung from October 1st, 2020 to March 31st, 2021.

The conditions for non-objection in these federal states include:

  • The company must order or commission the required number of TSEs from a cash register dealer or another service provider by September 30, 2020 (Berlin, Brandenburg, Saxony, Rhineland Palatinate and Lower Saxony: August 31, 2020) in a verifiable binding manner.
  • The installation of a cloud-based TSE is planned and this is demonstrably not yet available. The unavailability must be proven by means of suitable documents.

A separate application is not required.

The evidence must be kept within the general retention period and presented on request.

Notwithstanding the above relief, it remains that the technically necessary adjustments and upgrades of the electronic recording systems must be carried out immediately, as far as possible, and the legal requirements must be met immediately.

Decrees of the individual federal states:


According to the current requirements of the BSI, Cloud TSE will probably not achieve the required conformity by March 31, 2021.

An environmental protection concept is required that most manufacturers and users will no longer be able to implement in good time.

The manufacturers are demanding further transition periods.


Business associations have developed a guide to help companies using a Cloud TSE to apply for an extension of the deadline beyond March 31, 2021 from the tax office.

If you use a cash register with Cloud TSE (often the case with browser cash registers or tablet cash registers), you should contact your cash register manufacturer immediately and ask for a template to extend the deadline. Also ask your cash register manufacturer which specifications he can provide you with which you can create environmental protection on your cash register.

Sales ban for cash registers with Cloud TSE

Cash registers that only work via a Cloud TSE, in particular browser cash registers, may no longer be sold for the time being.

The State Tax Office of Lower Saxony made it clear in a letter dated March 25, 2021 that an extension of the deadline for cash registers with Cloud TSE can only be granted under the condition that the applicant has met the requirements for an extension of the implementation deadline by March 31, 2021. For cloud TSE, this means that a binding order for the cloud TSE must be submitted and an additional reason must be given as to why this security solution was not implemented by March 31, 2021.

Legal basis (free download)

Status (last update): 04/27/2021