Hände überreichen Kassenbon an Kasse

Fiscalization: Fair for all

Manipulated cash register systems cause government to lose vast amounts in tax revenues each year. The Cash Register Anti-Tampering Ordinance (KassenSichV, Kassensicherungsverordnung) aims to counteract tax evasion that results from manipulation of electronic cash register systems. The use of a technical security device (TSE) has been mandatory since 2020. As a result of the amendment of the Cash Register Anti-Tampering Ordinance in 2021, taximeters now also require a TSE. Up to now, this has been mandatory in a few federal states only and is implemented with a smart card.

As early as 2016, the Digital Primary Accounting Record Anti-Tampering Act (Gesetz zum Schutz vor Manipulationen an digitalen Grundaufzeichnungen), also referred to as the ‘Cash Register Act’, came into effect. This provided the basis for the Cash Register Anti-Tampering Ordinance introduced by the Federal Ministry of Finance, which prescribes the standards for preventing manipulation of cash register systems. Since 30 September 2020, all cash registers must be equipped, if technically possible, with a so-called technical security device (TSE). The TSE stores transaction data signed in a protocol, ensuring that the data cannot be subsequently changed. It must be possible to export this protocol during an audit and present it to the tax office.

All taxable persons who operate an electronic cash register system are affected by fiscalization, i.e., especially wholesalers and retailers, the catering and hotel industry, as well as taxis in the future. Technically, TSE integration is to be implemented by cash register or taximeter manufacturers. 

The need for this step is clearly demonstrated by the ten billion euros which, according to the Federal Court of Auditors, the German government loses each year due to unregistered cash payments. Cash is also a frequent means of payment in the taxi industry, and there is a great deal of concern that turnover is being smuggled past the tax office.

To protect digital records in electronic cash register systems (for instance, cash registers) and taximeters against manipulation, D‑Trust has developed practical solutions for cash register and taximeter manufacturers.
 

Three options for legally secure fiscalization

D-Trust offers various solutions for legally compliant electronic cash register systems and taximeters. There are two options available for cash registers: The hardware-based solution (TSE module) integrates the TSE functions locally into the POS system as a microSD card or with adaptors as an SD card or USB stick. This makes the solution suitable for retailers with only a few cash registers or poor network coverage. A cloud-based solution is also available, i.e., Fiskal Cloud which was developed in a partnership between Deutsche Fiskal and D-Trust. Fiskal Cloud relies on a local security component (SMAERS) that records transactions at the point of use but signs them centrally in the cloud. This ensures that manipulation is not possible even for offline-enabled cash registers. This model makes the cloud solution particularly attractive for companies with several branches and many single cash registers. Now, once installed, all of the cash registers can be managed centrally.

When it comes to protecting taximeter data, the TIM Card Taxi offers cryptographic protection against manipulation of digital taximeter records. The TIM Card, a smart card implemented according to INSIKA Specification, is used to automatically secure the taximeter data with an electronic signature. With this card, data manipulation cannot go unnoticed. Now that the Cash Register Anti-Tampering Ordinance has been amended to include taxis, taximeter manufacturers are obliged to integrate a TSE beginning in 2024. Manufacturers who already have a TIM Card Taxi from D-Trust are likely to be granted an extended transition period.
 

The fiscalization solutions from D‑Trust GmbH at a glance

TSE module Fiskal Cloud TIM Card for taxi companies (TIM Card Taxi)
Certification for legally compliant operations Certification according to TR-03153; Certification of SMAERS according to Common Criteria; Confirmation of the CSP Certification according to TR-03153; Certification of the CSP-Light Support for all functions of the INSIKA procedure according to current technical specifications
Price model One time purchase One-off activation fee plus monthly usage fee One time purchase
Integration Local integration of hardware in EAS via manufacturer or integrator Optional: Local, decentralized or central installation by manufacturer or integrator Implemented locally via manufacturer
Customer benefits No online access required; microSD card form factor Connection of several electronic cash register systems to one client; Central administration of all electronic cash register systems connected to Fiskal Cloud; Hybrid web and module operation possible; Can also be used for offline-enabled electronic cash register systems in a legally secure manner thanks to locally installed SMAERS; Support for 28 different operating systems and variants Easy integration thanks to SIM card format
Optional features Adaptors for integration as a USB and in SD format Fiskal Cloud Offline; Cloud Archiv; Fiskal Cloud Consulting; QR-Code Checker

D-Trust products ensure fair competition

D-Trust offers practical solutions for legally secure fiscalization and in doing so supports fairness in competition and greater tax justice.

Do you have questions about our secure, legally compliant fiscalization solutions?

We will be pleased to advise you.

Thomas Friedrich
Thomas
Friedrich
+49 (30) 2598-1835