Ordinance to determine the technical requirements for electronic recording and security systems in business transactions (Kassensicherungsverordnung), in Article 1 states the following:
Electronic recording systems within the meaning of Section 146a Paragraph 1 Clause 1 of the Tax Code are electronic or computer-aided cash register systems or cash registers.
The respective Article of the Tax Code provides the following definitions:
Any person who uses an electronic record-keeping system to log business transactions or other procedures that require documentation shall use an electronic record-keeping system that records each such business transaction or other procedure separately, completely, correctly and in a timely and orderly manner. The electronic record-keeping system and digital records referred to in the first sentence above shall be protected using a certified technical security system. Such certified technical security systems must consist of a security module, a storage medium and a standardized digital interface. The digital records must be saved on the storage medium and must be kept available in electronic form for inspections and external audits.
Source JB Consulting
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