Even though the German Federal Ministry of Finance confirmed that there would be no additional extension of the deadline for tamper-evident technical security systems (TSE) implementation, it was announced on July 10, 2020, that the federal states of Bavaria, Hesse, Lower Saxony, North Rhine-Westphalia and Hamburg will postpone the non-complaint rule.
New date is set to March 31, 2021 (previously September 30, 2020).
The deadline of March 31, 2021 in these 5 federal states applies when the taxpayer:
- has confirmed that the required number of TSE has been ordered from a cash register retailer, a cash register manufacturer or another service provider by September 30, 2020, or has ordered the installation to be binding .
or - The installation of a cloud-based TSE is planned and is demonstrably not yet available. The unavailability has to be proven by suitable documents.
Regardless of extension, it remains mandatory to adjust and upgrade electronic recording systems and to meet all legal requirements immediately. Records must be kept within the general retention periods and presented on request.
UPDATE: Today (July 13, 2020) Baden-Württemberg and Schleswig-Holstein announced the same. We expect more counties to join.
Need to get and/or to remain compliant? Get in touch!