New security requirements for electronic cash registers

The introduction of technical security devices (TSE) for electronic cash registers has played a significant role in tax audits in Thuringia. The Thuringian Ministry of Finance emphasizes that all transitional provisions and exemptions regarding the purchase, upgrade, and use of certified technical security devices have now expired.

Inspections via unannounced cash register checks

Compliance with these requirements is verified through unannounced cash register inspections by the tax authorities. This measure was introduced as early as 2018 to counteract the growing number of cash register manipulations in cash-intensive industries. During these inspections, officials generally verify whether cash register records subject to taxation are being maintained properly. In addition, the proper use of the TSE is now also being checked.

Finance Minister Heike Taubert explains: “The inspection often begins with test purchases and discreet observation. If no irregularities are found and there are no signs of violations, a cash register inspection for registers with TSE can be completed fairly quickly.” In some cases, however, more detailed inspections are required, in which IT support is used to verify the data generated by the cash register systems and the TSE.

No Obligation to Use Electronic Cash Registers

The Minister of Finance emphasizes that there is currently no obligation to use electronic cash registers. Business owners may still operate an open cash register. Nevertheless, the record-keeping and accounting obligations remain the same and are subject to strict requirements. Heike Taubert notes: "It is, however, obvious that proving proper bookkeeping is more difficult with a purely paper-based system." Furthermore, she points out that there is a high rate of complaints regarding open cash registers.

In some cases, these are merely data entry errors that can be quickly corrected. In cases of more serious irregularities, a regular on-site audit is typically conducted. In such cases, the fines and criminal proceedings office or the tax investigation unit may also be involved.

Our team of tax advisors in Düsseldorf and Oberhausen is available to answer any questions you may have.