TSE & KassenSichV — automatically compliant
Since 2020, § 146a of the German Fiscal Code (Abgabenordnung) and the KassenSichV (Cash Register Security Ordinance) have required every restaurant owner in Germany to record each transaction in a tamper-proof way. GastroSystem has TSE and KassenSichV fully built in. You don't have to handle a single requirement yourself.
The Technical Security Device (TSE — Technische Sicherheitseinrichtung) has been mandatory for all electronic POS systems in Germany since March 2020 under §146a AO. It prevents manipulation by signing every transaction with a unique cryptographic hash and storing it in a tamper-proof memory. Additionally, the Cash Register Security Regulation (KassenSichV) requires individual transaction recording, a receipt issuance obligation and a standardised data export format (DSFinV-K). GastroSystem fulfils all these requirements automatically — both cloud TSE and hardware TSE are supported. Note: these are German regulatory requirements; if you operate outside Germany, your local jurisdiction may have equivalent but differently structured obligations.
§146a AO: what the German law specifically requires
§146a of the German Tax Code requires that every electronic recording of tax-relevant data must be secured in real time by a certified TSE. This applies to all restaurant operators with an electronic POS from the first order euro. GastroSystem holds the certificate of an approved TSE (BSI-certified) and ensures that every transaction is signed at the time of booking. The transaction counter, TSE serial number and signature appear on the customer receipt — as prescribed by KassenSichV.
KassenSichV in detail: individual recording, receipt obligation, DSFinV-K
The Cash Register Security Regulation (KassenSichV) specifies §146a AO in three core obligations: (1) individual recording — every transaction must be recorded individually and immutably, no aggregation; (2) receipt issuance obligation — every customer must be offered a receipt (physical or digital), showing the transaction number, TSE serial number and signature; (3) DSFinV-K data format — at a tax audit all transaction data must be available in the defined format (DSFinV-K). GastroSystem fulfils all three automatically: individual recording is the system basis, receipts are generated at every checkout, DSFinV-K export is available at the push of a button.
GoBD: immutability and retention
The German bookkeeping principles (GoBD) require that accounting data is stored immutably, retained for 10 years and reproducible in the original at any time. GastroSystem stores all transaction data in write-once storage: subsequent changes to stored transactions are technically impossible. For a tax audit you export the entire period with one click — fully GoBD-compliant.
Cloud TSE vs. hardware TSE: which is right?
Cloud TSE: the TSE runs as a certified service in the cloud. Setup takes 10 minutes, no physical device needed, works on any internet-capable device. Disadvantage: requires an internet connection for every transaction. Hardware TSE: a USB or SD stick with BSI-certified TSE is connected directly to the POS device. Works offline too — transactions are signed locally, connection to the backend is optional. GastroSystem supports both and helps with the selection: cloud TSE for well-connected locations, hardware TSE for venues with unreliable Wi-Fi.
What happens at a tax audit
When the tax auditor arrives, they typically request the DSFinV-K export for a specific period. You open the dashboard, navigate to Exports, select the period and click 'Export DSFinV-K'. The system generates a ZIP file with the prescribed files in the correct format. Done — typically in under 2 minutes. No accountant, no IT support, no preparation effort for the audit.
Why this matters
Legally compliant under §146a AO & KassenSichV
No fines, no tax demands: GastroSystem fulfils all requirements of KassenSichV, GoBD and §146a AO completely and automatically.
No additional compliance costs
TSE integration, receipt obligation and DSFinV-K export are included in the flat rate. You only pay for the TSE itself (cloud subscription approx. €3–5/month or hardware from approx. €50).
Audit-ready at the push of a button
DSFinV-K export for any period in under 2 minutes — no IT support, no accountant needed for audit preparation.
How it works
Choose and connect TSE type
Nothing to plug in and nothing to enter: booking the till creates your fiskaly cloud TSE and links it to that till. You can see its status under Finance.
Automatically compliant from day one
Every transaction is signed immediately, receipts are generated, data stored GoBD-compliantly — fully automatic without further action.
Prepare for an audit
Dashboard → Exports → select period → export DSFinV-K. ZIP file for the tax authority ready in under 2 minutes.
More features
POS system
The complete POS system with integrated TSE.
Read more →Receipt printer
Print receipts — including TSE signature, transaction number and QR code.
Read more →Dashboard
All transactions, Z-reports and DSFinV-K export clearly in the dashboard.
Read more →TSE & Cash Register Security FAQ
All answers about TSE obligation, KassenSichV, cloud TSE vs. hardware TSE and DSFinV-K export.
Read more →Frequently asked questions about TSE and KassenSichV
Who needs a TSE?
Anyone with an electronic till in Germany. The law (§ 146a AO) requires a certified technical security module for this, TSE for short. It makes sure no receipt can be changed afterwards without it being noticed. That applies equally to restaurants, cafés, bars and snack bars.
Which TSE do you use?
The certified cloud TSE from fiskaly. It runs on the internet, not inside your device. We don't offer a TSE as a USB stick or card. There's nothing to plug in that can break.
Do I have to set up the TSE myself?
No. As soon as you book the Till module, we set up your cloud TSE and connect it to your till. You don't order anything and don't type in any credentials. Whether it's running, and its serial number, you can see at any time in the app.
Does the TSE cost extra?
No. The cloud TSE belongs to the Till module and isn't billed separately. Neither is the DSFinV-K export.
What all runs through the TSE?
Every sale at the till. Plus pay-ins, pay-outs and cash counts, because those count for the tax office too. At a table, the whole visit is one transaction, from sitting down to paying.
What happens if the TSE is unreachable?
You keep selling. The till remembers the receipts and has the TSE secure them once it responds again. What's still pending is shown to you in the app with the receipt number.
What if my subscription payment ever fails?
The TSE stays on. It secures your receipts regardless of whether your subscription is currently paid. The legal obligation doesn't stop either.
How does a cancellation work?
As its own counter-receipt with negative amounts that references the original receipt. Nothing gets deleted or overwritten. In every total, the two cancel each other out.
What do I hand over during a Kassennachschau?
The DSFinV-K export: your complete till archive, exactly how the tax office wants it. Every receipt, every line item, every TSE signature. Receipts without a TSE signature are flagged by the export in advance, instead of being hidden.