On March 31, 2021, the non-objection provision for the KassenSichV, which is already in effect, will expire. This means that your electronic cash register must have a TSS (Technical Safety System) in place to be tax compliant.
Acquiring a Cloud TSS for a Fiscal Compliant Cash Register
To ensure your cash register meets the requirements of the KassenSichV, you can purchase a Cloud TSS license through our service at an additional cost.
What are the costs?
For a Cloud TSS license, there is a monthly charge of €9 plus VAT per cash register station or iPad. An additional license is required for each additional cash register. Each license can be managed separately and can be cancelled at the end of the monthly billing period. As of 01.04.2021, billing will be done via the same payment method as your subscription.
Current Delays in the Certification of Cloud Solutions
Due to new requirements for the operating environment of a cloud-based TSS by the BSI, there are currently problems with the certification of cloud-based TSSs. This is causing delays in the final certification of cloud solutions, hence, there is currently no certified cloud TSS on the market.
For our service, we have integrated the Fiskaly cloud solution. You can find Fiskaly's official statement on the delay here.
Request for Extension of the Deadline for Full Implementation of a Cloud TSS
Due to the delay in the certification of cloud TSSs, you will probably not be able to implement the KassenSichV requirements on time. For this reason, you should submit an application for an extension to your tax office by 31.03.2021.
How do I create the application?
We provide you with the following suggested wording as follows from Fiskaly.
The following documents should be attached to your application:
- Already available certificates:
CSPL Zertifizierungs ID BSI-DSZ-CC-1153
- Allgemeine Stellungnahme Verzögerung Zertifizierung (fiskaly)
- 2021-005 6er Schreiben an die Bundesländer zu Problemen bei der cloudbasierten TSE Anlage 2 BT (DIHK, BDI, ZDH, BDA, HDE, BGA)
- 2021-98379 (Pragmatische und bundeseinheitliche Lösung zum Thema Cloud TSE) - Hessisches Ministerium der Finanzen; Als das zuständige Finanzamt fiskaly Germany GmbH
- 2021-0328681 (Gesetz zum Schutz vor Manipulation an digitalen Grundaufzeichnungen; Cloud TSE) - Bundesministerium der Finanzen
Note: All details and information do not constitute legal advice or tax advice. Please consult your tax advisor who will assist you with legal issues and the application process.
Would you like more information?
The German Association of Tax Advisors (Deutscher Steuerberaterverband) has provided a practical guide for companies on how to apply for an extension of the deadline under Section 148 of the German Tax Code (AO). We have summarized the most important information that applies to you in this document.
Where do I send my application?
You can find a list here with the contact details of the relevant tax offices. You can download the list in an Excel format. Here are a few notes:
1. Table (Finanzämter) contains the information of the tax offices
2. Table (Finanzämter_PLZ) contains the postal codes for which the offices are responsible
Not every office can be contacted by e-mail, but uses an official contact form.
Note: Please check the data again for plausibility after exporting - Excel often has some problems, especially with postal codes starting with 0.