Since 1 January 2017, only electronic cash registers may be used. Archive old till data in Opti.List.

Since 1 January 2017, only electronic cash registers that enable the complete storage of all tax-relevant data may be used. This includes, in particular, journal entries, reports, programming data and master data changes (e.g. changes to item prices; user IDs). These requirements are set out in the Federal Fiscal Court (BFH) letter dated 16 December 2014, BStBl. II 2015, 519. In light of this letter from the Federal Ministry of Finance (BMF), care must be taken to ensure that the above-mentioned information from the till system is stored and archived in digital form in its entirety and in an unalterable manner. The Karlsruhe Regional Finance Office recommends that, when switching to a new till system, the „old till“ should continue to be retained.

Opti.List is a data archive for tax-relevant data which no longer permits any subsequent alterations to the archived data. This enables tax-relevant data to be retained for 10 years. In the event of a tax audit or a cash register inspection under Section 146b of the German Fiscal Code (AO), time periods are specified for which an export in the IDEA description standard is to be carried out.

New rules on the retention of digital records for cash transactions (cash register data)

On 26 November 2010, new regulations came into force regarding the retention of digital records for cash transactions (cash register data). These regulations apply to all business transactions recorded using cash registers, scales with cash register functionality, taximeters and odometers. Further details can be found in the letter from the Federal Ministry of Finance (BMF for short), which was published on the same day.

It states, amongst other things: „Since 1 January 2002, documents within the meaning of Section 147( 1 of the German Fiscal Code (AO) which have been created using a data-processing system must be kept in such a way that they are available at any time, immediately readable and machine-readable for the duration of the retention period (Section 147(2)(2) AO). … In particular, all tax-relevant individual data (individual recording obligation), including any invoices generated electronically by the device within the meaning of Section 14 of the Value Added Tax Act (UStG), must be retained in an unalterable and complete form.“
As the burden of proof lies with the taxpayer, a cash register system must therefore record all transaction data in detail, along with other data, in an electronic and tamper-proof format, and archive it for at least 10 years. According to the Federal Ministry of Finance (BMF), the following are particularly relevant for tax purposes: journal data, analysis data, programming data and master data modification records. Logs must be kept detailing the specific locations and periods of use of the devices. These must be retained (see Section 145(1) of the German Fiscal Code (AO) and Section 63(1) of the German VAT Regulation (UStDV)). Furthermore, basic records for each individual device must be kept separately for the purpose of verifying cash takings and must be retained. The organisational documents relating to the respective device must also be retained. This applies in particular to the operating instructions, the programming instructions and all other instructions relating to the programming of the device (Section 147(1)(1) of the German Fiscal Code (AO)).

Storage on external data carriers

In the event that it is not possible to store all tax-relevant data in full within a single device, provision must be made for the data to be stored on an external data carrier in a form that is tamper-proof and machine-readable. „An archiving system must allow for the same analyses as those in the live system,“ states the Federal Ministry of Finance (BMF). During tax audits, the data must be made available to an auditor electronically in a format that can be analysed, which refers to a direct interface with the auditor’s IDEA software.

The challenge

In summary, this means that you are obliged to archive the tax-relevant individual data from your point-of-sale systems. It is not permitted to aggregate the data or to store only the total amounts of invoices. Documents and data subject to retention requirements must not be held exclusively in printed form, but must be stored digitally.

The solution:

With Opti.List and its freely configurable interface for point-of-sale systems, you can archive your data in compliance with the law. Checking the data using the Opti.List tools allows you to view the data from the tax inspector’s perspective.

Source: Letter entitled „Retention of digital records for cash transactions“ from the Federal Ministry of Finance dated 26 November 2010