New cash regulation for protection against manipulation of digital basic recordings (TQ00416)

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On 01.01.2020, the law on protection against manipulation of basic digital recordings comes into force.

For you as a user of a digital cash register solution, means among other things:

1. The cash register solution you use must be equipped with a certified, technical security device.
> There is a so-called "non-objection regulation" (see BMF letter dated 6.11.2019), which effectively represents a grace period until 30.09.2020. Until this date you have time to find a cash register solution that meets the requirements of the new law, if you already use merchandise management: Great! You do not need to worry. We are already working on the implementation and will implement it in the next weeks and months.

2. You must report to the tax office by January which electronic recording system you use.
> As of 03.12.2019, there is no official form yet with which such a report could be made according to ยง 146a paragraph 4 AO. As long as an electronic transmission possibility is not available, according to the Federal Ministry of Finance such a notification is to be refrained from (see BMF letter of 6.11.2019).

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