Ensuring the immutability of digital primary accounting records

Second Ordinance Amending the Cash Security Ordinance

The Amendment Ordinance serves to implement various editorial amendments as well as isolated clarifications.

Furthermore, the application rule of § 9 KassenSichV is also extended to distance meters that have INSIKA technology, so that rental cars can also benefit from the transitional arrangement. The previously applicable restriction of the transitional arrangements in the event of a change of vehicle is abolished. In addition, the transitional period will be extended until 1 January 2028.

Finally, the separate entry retention regime for distance meters is repealed.