What does TSE mean?
The technical security device (TSE) is therefore a legally required expansion module for electronic cash registers.
In the case of SIDES, this means that we have integrated the TSE cloud-based in our system and you, as a business owner, have to activate it for all your stores with us in the admin.
What is recorded by the TSE?
The TSE reliably records every business transaction that changes the value of a business. This includes, for example, all purchase orders, invoices, private withdrawals and entries in the cash book.
In other words, the TSE ensures that all digital records from sales with cash, vouchers, EC or credit cards are signed in a tamper-proof manner. Deletions or changes to entries are thus no longer possible.
Afterwards, the digital basic records are guaranteed to be transferred to the tax office without any gaps or errors.
The TSE data, i.e. the signatures, can be found in the Admin in the order overview for an order list entry at the "magnifying glass icon" button "view" and on the corresponding printout (invoice receipt) as well as in the category "Accounting" at the category sub-items "Cash book" and "Fiscalization log" (fiscalizations).
Who needs TSE cash registers?
The requirement to use a Technical Security Device affects all industries, including the catering industry: as early as January 1, 2020, all electronic cash register systems must be able to integrate a TSE.
The advantage of a TSE is not only legal certainty but also, as already mentioned, protection against manipulation: thanks to secure sales data, you are safe from sales estimates by the tax office and the resulting additional payments. In addition, no third party can "fudge" cash register data and thus divert funds for themselves. So you are doubly protected.
Example scenario: A store/chain uses a takeaway.com interface via SIDES, but at the same time owns another restaurant cash register, but does not enter the takeaway orders there again. --> A TSE is required.
Legal framework
The legislative framework for TSE goes back several years. The basis of the Cash Security Ordinance (KassenSichV) is the "Act for the Protection against Manipulation of Digital Basic Records" ("KassenG"), which was enacted in 2016 and was intended to make the subsequent modification of electronic records significantly more difficult.
Since 2020, the KassenSichV has thus applied to all German companies that use an electronic cash register. The ordinance stipulates that
- all transactions of a company must be electronically signed
- all cash register systems offered must have a manufacturer's option for expansion with a TSE module
- all cash register systems with certified TSE must be reported to the tax office (currently suspended without a deadline)
Important TSE deadlines & key dates
There are various deadlines and cut-off dates to be observed during the gradual introduction of TSE.
January 1, 2020
The receipt output obligation for electronic recording systems comes into force. In addition, since then all electronic cash registers must be technically capable of integrating a TSE: The cash register provider must ensure this. In other words, anyone who purchases a brand-new electronic cash register system from January 20, 2020, will automatically receive a tax office-compliant TSE cash register and will be on the safe side.
September 30, 2020
Every cash register operator must now have placed a binding order with their cash register manufacturer or another provider to equip their cash register with a TSE.
Exception: cash registers purchased between November 25, 2010 and January 1, 2020 that cannot be retrofitted are exempt from this deadline.
March 31, 2021
The TSE must be activated: The non-objection rule for TSE installation ends on the last day of March 2021. All companies that can prove they ordered a TSE upgrade of their cash register by September 30, 2020, have done everything right and have nothing to fear during a cash register inspection.
January 1, 2023
From the beginning of 2023, electronic cash register systems without TSE may no longer be used - from now on, all entrepreneurs must operate a TSE cash register or purchase a new one. This also ends the previous exemption for cash registers that were purchased after November 25, 2010 and before January 1, 2020 and cannot be retrofitted.
Caution: Here, too, the regulations and dates vary in the federal states. The tax advisor will also know which deadline applies to your own company.
How does the TSE work in specific?
How exactly the digital basic records in an electronic recording system are protected is defined in § 146a (1) of the tax code. The detailed specifications for the certified technical security device were established by the German Federal Office for Information Security (BSI) and are set out in the technical guideline TR-03153. The BSI stipulates that the TSE must consist of these three components:
1. the security module of the TSE
The security module consists of two components: The SMA (Secure Module Application) and the CSP (Crypto Service Provider). The purpose of the security module is to ensure that all inputs are fully logged as soon as recording begins. In addition, the security module ensures that the records in the POS system cannot (be) subsequently changed or deleted without being noticed.
2 The storage medium of the TSE
According to "GoBD" ("Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff"), all records made digitally must be stored for a period of 10 years. The storage medium of the technical security device is intended to guarantee that this statutory retention period is complied with.
3. the uniform digital interface of the TSE
The digital interface is a kind of export interface. It is intended to ensure smooth data transmission. All stored records are to be made available for export quickly and easily thanks to the uniform digital interface - especially for the tax office.
What does the TSE change in day-to-day operations?
Basically, the TSE works in the background and does not influence day-to-day operations in any way. After activation, it ensures that the documents are automatically signed. In addition, one has the advantage that the data is always submitted to the tax office correctly and completely.