FAQ

Our general terms and conditions are available for download as a PDF here.

In principle, yes, but a cash register only processes payment transactions at the physical checkout counter. It is not connected to a computerized / cloud-based POS system, and it can only support other POS hardware to a limited extent or with enormous integration effort. A cross-location view for retailers is possible with a complete POS system.

A POS system is an IT solution for integrating peripheral devices or software with a personal computer or electronic cash register.

A cash register is a box with a keyboard, a display for the cashier, often also with a customer display and a cash drawer. A printing unit prints out the receipts. Modern cash registers have an electronic memory for the journal data and the cash register reports at the end of the day. This information can be accessed at any time via the cloud solutions.

In addition, a POS system must ensure seamless recording and signing of receipts in cash as well as with cardsand mobile devices. It protects against subsequent changes to transactionsand fulfills the obligation to keep individual records and issue receipts.

In contrast to a system cash register, a cash register is not networked. As a stand-alone cash register, the cash register has the disadvantage of not supporting operational processes or only partially supporting them.

A cash register is not networked with the merchandise management system. If goods are sold, they are not automatically posted from the warehouse. The goods must be booked out manually, which can result in errors. Even when working with the card machine, the stand-alone checkout results in duplication of work. During checkout, the payment amount must be entered once again in the card device. Daily closings in accounting are more time-consuming with a stand-alone cash register.

With a software-supported POS system, on the other hand, an inventory management system can be integrated:

• Every sale automatically leads to a booking in the warehouse
• the Z-receipt is automatically transferred to the accounting software
• the customer receives a receipt with an exact item number that makes the sale traceable
• Card device and cash register are synchronized
• If the customer pays with a Girocard, the cash register registers the Girocard as a payment method. The same applies to credit cards
• POS systems also have customer loyalty and employee management functions.

Traditionally, there were physical checkout systems that were installed in the stores. In recent years, however, the use of software POS systems has increased massively due to the countless advantages such as price, easy maintenance, updating and modular customization.

Basically, seven different types of POS systems can be identified:

• Open store cash registers.
• electronic cash registers.
• PC cash registers.
• POS cash registers (point-of-sale cash register systems)
• Tablet cash registers.
• Cloud-based POS systems.
• Mobile cash registers.

A cloud system has great advantages for the user. Master data (products, prices, etc.) can be accessed and edited at the touch of a button via any Internet-enabled device, product lists can be imported conveniently and a large number of specific financial reports and evaluations can be created in no time at all. If the cash register is currently working online, you get the sales figures in real time.

1. Austria – Since May 1, 2016, all businesses with an annual turnover of more than EUR 15,000 or cash sales of more than EUR 7,500 are required to keep electronic records (cash register / cash register obligation). Since April 1, 2017, cash registers must also have tamper protection, known as the RKSV cash register obligation. (see Cash Security Ordinance: https://www.bmf.gv.at/public/informationen/registrierkassen-beispiele-detailspezifikation.html).
2. Germany – From January 1, 2020, cash register systems in Germany must meet the requirements of the Kassensicherungsverordnung (KassSichV – German Cash Register Security Ordinance) for the use of the technical security device (TSE). There is a non-objection rule until 30.9.2020. For GoBD (statutory recording obligation before the KassSichV) compliant cash registers that were purchased after 25.1.2010 and before 1.1.2020 and cannot be upgraded to the requirements of the KassSichV due to their design, there is a transitional regulation until 31.12.2022. This transitional regulation does not apply to all other cash register systems. (https://kassensichv.com/).

“The Cash Register Security Ordinance is an ordinance of the Ministry of Finance that prescribes new standards for the prevention of manipulation of cash registers. The KassenSichV of 26.9.2017 is based on the Act on Protection against Manipulation of Digital Basic Records of 16.12.2016. This law is also known as the Kassengesetz or KassenG.

From 30.09.2020, cash registers in Germany must be equipped with a so-called technical security device (TSE) if their design technically allows it. The security device stores the cash register transactionsin its internal memory and returns a code to the cash register. This code must be printed on every sales receipt. The data is stored in an unalterable log that must be exportable to the tax office.”(https://kassensichv.com/)

“Cash registers purchased after 25.11.2010 and before 1.1.2020 that meet the requirements of the GoBD but cannot be upgraded due to their design so that they do not meet the requirements of Section 146a AO may continue to be used until 31.12.2022 at the latest.

Proof that these requirements have been met must be attached to the system documentation for the respective cash register used (e.g. by means of a confirmation from the cash register manufacturer). PC cash register systems are not covered by the exemption.”(https://kassensichv.com/)

Since April 1, 2017, all cash registers must also have a technical security device. This is intended to guarantee protection against manipulation. The security device consists of linking the cash transactions with the aid of the electronic signature. The current sales level, the sales level of the last receipt and the cash sales of the current receipt are linked in the signature. This prevents manipulation by deleting documents. “In accordance with 131b BAO (Federal Law Gazette I No. 118/2015), cash registers must be protected against manipulation by a technical security device. The detailed technical specifications of this security device are described in the annex to the now notified Cash Register Security Ordinance.”

(https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20009390)

Receipts are compulsory from the first turnover in cash or means of payment, irrespective of the obligation to pay at the till. A checkout system produces receipts to hand out to the customer.

The Cash Register Security Ordinance was passed in Germany back in 2016. The obligation to issue receipts is (like the TSE) part of this regulation, which is intended to prevent cash register manipulation and avoid tax evasion.

Cash register systems must comply with the security requirements in Germany (KassenSichV) and Austria (RKSV). In addition, all receipts must be signed without tampering.

A cash register with a digital signature is a cash register that is equipped with a security device to prevent tampering. This can be seen in the QR code on the customer receipt, which must contain the digital signature.

If the technical security device (TSE) is activated on the cash register, each receipt automatically receives a signature containing information about the TSE. EAZ-SerNr : This is the unique identification of the cash register.

Example of a TSE signature:

As is generally the case in legislation, there are exceptions to many regulations. This is also the case with regard to the obligation to issue receipts.

According to Section 146a (2) AO, “the tax authorities may, at their discretion, exempt the sale of goods to a large number of unknown persons in accordance with Section 148 AO from the obligation to issue receipts for reasons of reasonableness. The exemption granted can be revoked at any time”.

According to Section 148 AO, “the tax authorities may grant relief for individual cases or for certain groups of cases if compliance with the accounting, record-keeping and retention obligations established by the tax laws entails hardship and if, in addition, taxation is not impaired by the relief. Approval is also possible retroactively”. (https://www.bundesfinanzministerium.de/Content/DE/FAQ/2020-02-18-steuergerechtigkeit-belegpflicht.html)

Terms such as reasonableness or practicability are discretionary decisions that can be interpreted in one way or another. Every decision is always a case-by-case decision.

You or your tax advisor can submit an informal application for exemption from the obligation to issue receipts.

If the application is rejected, you have the right to appeal against the rejection decision. Whether you should use this depends on the individual case.

The so-called “open store cash register” is also not affected by the obligation to provide receipts. It is a barge without any technical equipment. A simple storage container is used for the cash, for example a simple drawer, a cash box, a box or a wooden box.

The good news is that there is no fine for not issuing a receipt.

The bad news: If no receipts are issued, this can be taken as an indication that the recording obligations are not being adequately met.

This threatens more frequent tax audits, which often lead to ambiguities – and these ambiguities can result in an estimate of turnover by the tax office.

However, sales estimates are often associated with high additional tax payments. The following therefore applies: no receipt = higher risk of back tax payments.

The document that can be used for tax purposes must be factually and mathematically correct not only in terms of form but also in terms of content. With a certified TSE cash register system, the entrepreneur can be sure of this.

Nevertheless, for the sake of completeness, the mandatory documentary content is repeated here:

• Name including legal form and postal address of the company
• Invoice number
• Date and time of service provision and document issue (pay attention to summer and winter time)
• Type, scope and quantity of the order
• Payment amount and VAT shown both as a percentage and in euros
• Since January 2020: Serial number of the POS system or alternatively that of the security module

The logic and user interface is the same for all system variants. The Gastro version is distinguished by an extended range of functions to meet the needs of the catering trade. These functions include, among others:

• Table management
• Share tables
• Table change
• Several distribution points
• Gait sequences
• Split checkout

The software solution runs on the Android operating system and therefore cannot support an IOS device as a checkout device. On the other hand, the device can be used for cash register account management.

Basically yes. Depending on the country, tax consultants can apply for corresponding subsidies under the heading of digitization.

Companies without their own network operation that rely on the services of a techn. network operator.

Most Germans are familiar with the Girocard, even if it is better known by its old name of EC card. It can be found in many wallets and is a companion when shopping and withdrawing money. The money you spend is debited from your current account promptly. This makes the Girocard a so-called debit card. A pure Girocard can only be used in Germany. Only Girocards that are linked to V-Pay (Visa) also work abroad.

The mobile card terminal is linked to the mobile network via the SIM card. So as long as you have a network, you are ideally equipped with a SIM card for mobile card payments.

With non-mobile card terminals that run via the fixed network, you are tied to a specific location and therefore dependent on the ISDN connection.

At the checkout, the customer inserts their card into the card terminal provided for this purpose. The amount of money to be paid either appears automatically on the display or is entered by the cashier. Payment can be made by entering a PIN or at a so-called Encrypting PIN Pad or contactless.

The seller enters the amount of the transaction in the app and the card reader automatically connects to the smartphone or tablet via Bluetooth. The customer then inserts their card into the card reader and confirms the payment with their personal PIN.