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Review existing register obligations

Several issues interact when an electronic register falls within the legislation. This overview structures your review; it does not replace a full assessment of your system and business.

Current lawAs of 13.10.2026

This overview helps you prepare. It is not a full assessment or individual legal or tax advice.

Worksheet to take with you

You want an electronic cash-register system to be assessable in a meeting. Gather visible examples without presenting them as confirmation that every obligation is met.

Illustrative example, not a case assessment

The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.

Location / date

  1. TSE

    Example

    The provider demonstrates the TSE assignment for Register A; note the demonstration date and where the documents are kept.

    Your notes

  2. Receipts

    Example

    Walk through an example sale together: how is the receipt created and made available? Document unresolved steps.

    Your notes

  3. Data access

    Example

    Request an export together and locate it again; record technical questions separately from the associated files.

    Your notes

What you take away

An evidence index for the meeting: demonstrated, available or still open. System classification and other obligations still require separate assessment.

Still open / contact person

For your conversation

  1. TSE

    The certified technical security device protects digital records against undetected changes. Ask your provider to show you which TSE your system uses and how its operation is monitored.

  2. Receipts

    For transactions within scope, the receipt must be issued and made available in immediate connection with the transaction. It may be provided on paper or, with the recipient's consent, electronically in a standardised data format. Other legal requirements remain unaffected.

  3. Data access

    Transactions must be recorded in a traceable manner. Document with your provider how to access data and exports.

  4. Register notification

    For electronic recording systems subject to notification, the general deadline is one month after acquisition or decommissioning. Check existing notifications and outstanding deadlines now. Have the serial number, TSE details and acquisition or decommissioning date ready, among other information.

Official sources

kassenpflichten-check.de

An information resource from moaby, a provider of cash-register systems.

Individual tax questions belong with a tax adviser.