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 receipt issue obligation. We receive numerous questions about the 2020 cash register security ordinance, which we answer on this page.
What does the receipt issue obligation mean for me?
As of January 1, 2020, the receipt issue obligation (colloquially also called "receipt requirement") comes into force in Germany. How you can meet this obligation as a Belbo user 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 receipt acceptance obligation. This means that you do not have to force the receipt on the customer, but the offer of the receipt must come from you without being asked. In case of a covert inspection, this can result in high penalties. By the way: You can also provide the customer with the receipt digitally. Further information on this can also be found here.
How do I register my cash register with the tax office?
Since there are regional differences in this regard, please speak to your tax advisor about this.
Does Belbo have a Technical Security Device (TSE)?
Due to the complicated certification process of the BSI, there is no certified TSE in all of Germany. For this reason, the introduction was officially postponed until the end of September 2020 for all cash register systems. 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 have no binding effect and therefore do not guarantee the lawfulness of the system. Below I send you the corresponding paragraph, which you can find on p. 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 general statements by the tax authorities regarding 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 regularity of an IT system and thus on books and other required records. |
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| 180 |
Positive attestations regarding the regularity of bookkeeping - and thus regarding the regularity of IT-supported bookkeeping systems - are neither issued in the course of a tax audit nor in the course of a binding ruling. |
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| 181 | "Certificates" or "attestations" of third parties can serve the company as a decision criterion when selecting a software product, but do not, for the reasons stated in paragraph 179, have any binding effect vis-à-vis the tax authorities. | |
Should the applicable law in this regard change, we will of course comply accordingly.