September 30, 2020 is the deadline for upgrading electronic recording systems. Even though time is running out, it is still possible for retailers with SAP ERP or S4/HANA to implement the new legal requirements for cash register management.
Tamper-proofing and transparency - this is what the tightened regulations for proper cash management are all about. Subsequent processing of invoices is to be prevented by the KassenSichV, the DSFinV-K standard and by a certified technical security device (TSE). So far, however, there is still plenty of chaos in the retail sector, mainly because the interpretation of the new regulations varies from company to company.
What certified TSEs currently exist?
As of today (June 4, 2020), the Federal Office for Information Security (BSI) certified a total of four providers:
- Federal Printing Office D-TRUST TSE (cv crytovision GmbH)
- Diebold Nixdorf TSE Card (Diebold Nixdorf Systems GmbH)
- Swissbit TSE / USB TSE / SD TSE / microSD TSE (Swissbit AG)
- EPSON USB TSE / microSD TSE (Epson Europe BV)
Many more TSEs are in the certification process, including hardware, cloud and hybrid solutions.
Unannounced audit by the tax authorities
The mandatory use of these TSEs allows the tax authorities to conduct a cash audit even without prior notification. Anyone who does not then have a corresponding cash register solution can have their taxes estimated by the tax office. A situation that probably few retailers would wish for.
In addition, there are other options for sanctions for non-compliance:
- Periodic penalty payment (§329 AO)
- Delay fee (§146 paragraph 2b AO)
- Tax jeopardy facts (§379 paragraph 1 and 4 AO)
- Criminal consequences or administrative offenses (§370 / §378 AO)
- Refusal to transfer the accounting or revocation of the granted authorization (§146 para. 2a AO)
- Personal Ha�ung (§130 OWiG)
Solution for SAP customers: Receipt4S
We have developed an SAP AddOn that is already being used successfully by well-known retail chains in Germany. Receipt4S® forms the central SAP entry point for managing, auditing and archiving all relevant POS data from the cash register to the FI document. Based on our accumulated experience, new customers benefit from a particularly efficient implementation: CSK needs only six weeks until GoLive!
In the event of an audit by the tax authorities, the company will enable Receipt4S® trouble-free provision of the required data - regardless of whether this is desired via Z1, Z2 or Z3 access. This of course includes original, look alike, TAR file and DSFinV-K files. These can also be prepared for Z3 access and exported to a data carrier in a format at any time and made available for the common audit tools (e.g. IDEA). In addition to the technical solution, Consult-SK GmbH supports you in the area of archiving strategy and the creation of procedural documentation.
Through cooperation with various TSE manufacturers, it is possible to offer Receipt4S® flexibly OnPremise, in the cloud or as a hybrid.
Are you interested in our solution? Then please join our webcast on June 10th: Click here to register! Crisply packaged, we present our solution in this webcast and answer participants' questions afterwards. You are also welcome to arrange a personal webcast appointment with us. Simply send us an e-mail at stephan.kaup@consult-sk.de.
Tip: We have compiled the most important background information on this topic for you in a free downloadable whitepaper: Fiscalization in Germany - Basic knowledge on KassenSichV, DSFinV-K and TSE
