Germany

GERMANY

Fiscal system in Germany

The stringent requirements of the new Cash Register Anti Tampering Ordinance (KassenSichV) come into force in Germany with effect from 01.01.2020. The aim of the Cash Register Anti Tampering Ordinance is to prevent tampering with cash register data.

To this end, the legislative authorities have issued a series of specified requirements. In addition to a general obligation to issue a receipt, they have also introduced an obligation for cash registers and cash register systems to be registered with the tax office as well as a comprehensive obligation for data to be stored in a format that complies with the tax office requirements.

Furthermore, all cash register transactions will in future have to bear an electronic signature, the aim of which is to prevent subsequent alterations to the transactions or to allow such alterations to be identified. To enable this to be done, all cash registers and cash register systems must be equipped with a so-called technical security mechanism (TSM).

The technical security mechanism comprises a security module, a storage medium and a standardised digital interface. The technical security mechanism applies a digital signature to every transaction it receives from the cash register. The storage medium secures the transmitted information temporarily, or for the statutory period for data storage. The digital interface enables the tax authorities to use verification software to check the exported data for any tampering and gaps.

TSM from Retail Innovation

Retail Innovation is meeting the challenges of the German fiscal markets with the CleanCash TSE-8, a product developed in-house by the company itself. This high-security fiscal solution, based on a standard MicroSD card with UHS-I classification and 8GB of NAND flash memory for long-term storage, meets all the specified requirements. The two independent, dual-core 32-bit chips with Common Criteria EAL 5+ security standard and the special hardware accelerators installed on the CleanCash TSE-8, provide for ultra-high performance cryptographic operations with maximum security.

Certification of the fiscal solution

Certification by the Federal Office for Information Security (BSI) is a mandatory requirement for the launch of a technical security mechanism (TSM) on the German market. The BSI has set out a more detailed specification of the requirements for the components of a TSM in the technical guidelines and protection profiles.

Manufacturers of a technical security mechanism in accordance with KassenSichV must demonstrate that the TSM meets the necessary security requirements. Proof of this must be provided through security certifications in accordance with Common Criteria:

  • CC certification in accordance with the protection profile “BSI-CC-PP-0105-2019 (SMAERS)”
  • CC certification in accordance with the protection profile “BSI-CC-PP-0104-2019 (CSP)”

Retail Innovation is currently going through the certification process in accordance with Common Criteria.
https://www.ssi.gouv.fr/entreprise/produits-certifies/cc/les-evaluations/

Furthermore, the manufacturer must demonstrate that the TSMs meet the interoperability requirements of the technical guidelines. Proof of this must be provided through the following conformity certification:

  • TR certification in accordance with the technical guideline BSI TR-03153-TS

Learn more

In order to operate the technical security mechanism (TSM), cash register providers must integrate the system into their products. Retail Innovation is working together with the leading German cash register manufacturer QUORiON Data Systems. QUORiON will integrate the CleanCash TSE-8 in all its current cash register systems. Further information on this can be found here: https://www.quorion.de/kassenloesungen/fiskalloesungen/kasssichv-tse-2020/