On January 1, 2020, the first part of the new cash register security ordinance comes into force. This is primarily about registering your cash register with the tax office, as well as the obligation to issue receipts. We receive numerous questions about the 2020 Cash Register Security Ordinance, which we answer on this page.
What does the receipt issuance obligation mean for me?
As of January 1, 2020, the receipt issuance obligation (colloquially also called "receipt requirement") comes into force in Germany. How you as a Belbo user can comply with this obligation and what you need to pay attention to, you can find out here..
What happens if the customer doesn't want a receipt?
In Germany, there is no obligation for customers to accept a receipt. This means you don't have to force the receipt on the customer, but you must make an unsolicited offer of the receipt. In the event of a covert inspection, this could result in high penalties. By the way: you can also provide the receipt to the customer digitally. You can also find more information about this here.
How do I register my cash register with the tax office?
Since there are regional differences in this regard, please consult with your tax advisor for this.
Does Belbo have a Technical Security Device (TSE)?
Due to the complicated certification process of the BSI, there is no certified TSE anywhere in Germany. For this reason, the introduction has been officially postponed for all cash register systems until the end of September 2020. As soon as there is a certified security device, we will introduce it centrally. We are cooperating with a provider who will manage these chips centrally for you.
Does Belbo have a GoBD certificate?
The tax office explicitly addresses the issue of certification in the GoBD: The tax office does not issue any certificates. Third-party certificates also are addressed: they have no binding effect and therefore do not guarantee the legality of the system. Below I will send you the corresponding section, which you can find on page 37 of this document:
| 12. | Certification and Software Attestations | |
| 179 | The multitude and different design and combination of IT systems for the fulfillment of non-tax or tax recording and retention obligations do not allow the financial authorities to make generally valid statements about the conformity of the hardware and software used or planned. This is all the more true as additional criteria (e.g. release changes, updates, the assignment of access rights or parameterizations, the completeness and correctness of the entered data) can have a significant impact on the proper functioning of an IT system and thus on books and other required records. |
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| 180 |
Positive attestations as to the proper conduct of accounting - and thus as to the proper functioning of IT-supported accounting systems - are issued neither in the context of a tax audit nor in the context of a binding ruling. |
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| 181 | "Certificates" or "attestations" of third parties can serve as a decision criterion in the selection of a software product, but do not have binding effect vis-à-vis the tax authority for the reasons stated in para. 179. | |
Should the relevant legal situation change, we will of course comply accordingly.