Prevention of tampering with digital primary accounting records

Ordinance establishing the technical requirements for electronic recording and security systems in commercial transactions [Kassensicherungsverordnung, KassenSichV – Cash Register Anti-Tampering Ordinance]

Pursuant to the Act to prevent tampering with digital primary accounting records, all electronic recording systems used to log business transactions must have a technical security device certified by the Federal Office for Information Security as of 1 January 2020. The regulations are not restricted to any particular technology or manufacturer in order to take account of the specific conditions in different sectors of the economy and to ensure that innovation continues to advance technology. The security device must consist of a security module, a memory device and a standardised digital interface (§ 146a Abgabeordnung, AO – Fiscal Code). The KassenSichV further specifies the requirements of § 146a AO.

The KassenSichV stipulates that cash registers and computerised cash registers must have a certified technical security device.

In addition, it lays down:

- when and in what manner the digital primary accounting records must be logged within the meaning of § 146a AO,

- how these digital primary accounting records must be stored,

- the requirements for a standardised digital interface,

- the requirements for the technical security device,

- the requirements for the document to be issued, and

- the certification costs.