Online message – Friday 03/17/2023
Cash registers | Transitional regulation for the use of TSE version 1 from cv cryptovision GmbH extended (BMF)
The BMF has extended and extended the transitional regulation for the use of the TSE version 1 from cv cryptovision GmbH, sold under the name D-TRUST TSE module ( :009).
background: By the law on protection against manipulation of basic digital records of
(Federal Law Gazette p. 3152).
§ 146a AO
been introduced, after which since
there is an obligation that every electronic recording system used within the meaning of
§ 146a paragraph 1 sentence 1 AO i. V. m.
§ 1 sentence 1 KassenSichV as well as the digital recordings to be kept with it by a certified technical safety device (TSE). are. At the
The Federal Office for Information Security has published that the certification of version 1 of the TSE from cv cryptovision GmbH will expire on
expires. As of this point in time, this TSE is not a certified technical safety device within the meaning of
§ 146a paragraph 1 sentence 1 AO.
With
were for the period of continued use up to
the TSE Version 1 from cv cryptovision GmbH, marketed under the name D-TRUST TSE Modul, which was released before the have been purchased and installed, no negative consequences have been drawn solely from the lack of certification of the TSE (see our online message of October 14, 2022).
In addition, the following applies:
-
The replacement of the no longer certified technical safety device must be carried out immediately after the certification of the TSE Version 2 of the company cv cryptovision GmbH and the legal requirements must be fulfilled immediately.
-
Insofar as the transitional arrangement is used and the responsible tax office is notified in writing or electronically, for the period up to
no negative consequences, just from the lack of certification of the TSE. -
Even with TSE that after
have been purchased or installed, the transitional arrangement can be used. -
A notification of the use of the extension of the regulation at the responsible tax office is not necessary, insofar as the use of the transitional regulation is due to the
was displayed -
As a precautionary measure, it is pointed out that the existence of the prerequisites (TSE version 1 from cv cryptovision GmbH, sold under the name D-TRUST TSE module) for the use of this transitional regulation must be recorded by means of appropriate documentation, to be attached to the procedural documentation for cash management, for which Duration of the statutory retention periods and must be presented on request.
Those:
:009, published on the
Federal Ministry of Finance website
(il)
Source(s):
NWB AAAAJ-35705