In its 1006th plenary session on 25.06.2021, the German Bundesrat approved an amendment to the Cash Register Anti Tampering Ordinance (KassenSichV). These changes are reflected in the “Ordinance Amending the Cash Register Anti Tampering Ordinance”.
Exception for car park ticketing machines and e-charging stations
In its letter of 3 May of this year, the Federal Ministry of Finance had already exempted cash registers for car park management and charging points for electric or hybrid vehicles from the KassenSichV in a transitional regulation. This exemption was now decided in the course of the plenary session.
Pay stations and parking ticket machines for parking space management as well as charging points for electric or hybrid vehicles therefore do not (or no longer) have to fulfil the requirements of the KassenSichV.
The BMF justifies this step with the fact that these systems are functionally and technically comparable to ticket vending machines and ticket printers, which were excluded from the scope of the KassenSichV from the beginning.
Furthermore, parking and charging services are interconnected services, as charging usually takes place over several hours and thus (quote:) „the parking service becomes an inseparable and integral part of the charging process“ [translated from the original German quote], according to the justification why billing systems for charging services are also exempted from the KassenSichV.
Compliance for taximeters
Another change will affect so-called EU taximeters and odometers in the future. These are obliged to comply with the KassenSichV from 01.01.2024 and thus be equipped with a technical security device (TSE) like cash register systems. This serves to ensure uniform and efficient tax enforcement – according to the BMF’s justification.
The proposal contained in the recommendations to the Federal Council to extend the KassenSichV to gambling machines is not reflected in the ordinance.
Receipt verification – signature as QR code
The requirements for the cash receipt have also been expanded (§ 6 – KassenSichV). In order to make the verification of receipts more efficient and to be able to carry out cash register inspections more quickly, cash register receipts must contain two additional minimum details:
- the check value according to § 2 sentence 2 number 7 KassenSichV, as well as
- the consecutive counter set by the security module (= „signature counter“)
This allows receipts to be verified off the premises of the company. In the future, however, the information according to § 6 KassenSichV can be displayed as a QR-Code on the receipt as an alternative to issuing it in legible form.
The amendment to § 6 sentence 2 KassenSichV specifically:
on a receipt pursuant to sentence 1 must be legible to anyone without machine assistance or readable on a QR code.“ [Translated from the German original Version].
The structure and the technical specifications for the QR code must in any case comply with the digital interface of the tax authorities (DSFinV-K).
According to the Federal Ministry of Finance, this measure will shorten the length of printed documents, which, according to estimates by the Federal Ministry, means a saving of 108,000 km of paper annually, with an equivalent value of EUR 2.1 million.
Further changes as of 1st of Jan. 2024
Furthermore, additional amendments were adopted, which – such as the exemption for EU taximeters and odometers – will come into force on 1st Jan. 2024.
- In the future, the transaction shall contain both the serial number of the electronic recording system and the serial number of the security module: § 2 sentence 2 item 8: The serial number of the electronic recording system
or and the serial number of the security module.
- • This is also reflected in the information on the receipt: §6 sentence 2 number 6: the serial number of the electronic recording system
or as well as the serial number of the security moduleand (new addition): §6 Satz 2 Ziff. 7: the verification value within the meaning of §2 sentence 2 number 7 and the consecutive signature counter determined by the security module.
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Link to protocol of 1006th plenary session of the Bundesrat: https://www.bundesrat.de/SharedDocs/termine/DE/plenum/2021/2021-06-25.html?nn=4352766