Now when the deadline to start using Technical Security Devices (TSE) on cash registers, obligation which is defined by the Law on protection against manipulation of basic digital basic records, from December 22nd 2016. has past (March 31st 2021, except for the subjects opted for cloud solutions and applied for an individual postponement according to Article 148 of the Tax Code (AO)), it is possible to start preparation for creating electronic receipts.
The German Association for Cash Register and Accounting System Technology in Cash and Cashless Payment Transactions (DFKA) and its affiliated companies, together with representatives of other manufacturers from the specialist trade and members of associations ZDH (German Confederation of Skilled Crafts), HDE (German Retail Federation) and DEHOGA (German Hotel and Restaurant Association) in a working group “Electronic Document”, have agreed on a standard and prepared guidelines for issuing of electronic receipts.
Source JB Consulting
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