As known, the certification of version 1 of the TSE of the company cv cryptovision GmbH (product: D-TRUST TSE Module) expired on 7 January 2023. An initial transitional arrangement has been created for TSEs acquired before 7 July 2022. These should still be allowed to be used until 31 July 2023 (even without a valid certificate).
Now the highest German tax authority informs in their letter of 16 March that:
“The replacement of the no longer certified technical security device […] shall be carried out immediately at the latest from the certification of the TSE version 2 of the company cv cryptovision GmbH [ist] and the legal requirements shall be fulfilled immediately. [sind]. Insofar as the transitional arrangement has been used and the competent tax office has been notified in writing or electronically, no adverse consequences, solely from the lack of certification of the TSE, will be drawn for the period until 31 July 2024.“
This also includes TSEs acquired after 7 July 2022. If a company has already submitted a notification to the competent tax office to make use of the transitional arrangement on the basis of the BMF letter dated 13 October 2022, it is no longer necessary to submit a further notification to make use of the extension. However, it is recommended to record this accordingly in the procedural documentation.
The complete letter can be found on the website of the BMF.