Definition
§146a of the German Tax Code has required since 2020 that all businesses with electronic POS systems use a certified TSE and issue receipts.
Background & relevance for restaurant operators
This provision is the legal basis for the KassenSichV. It regulates the receipt obligation (Bon-Pflicht), the TSE requirement, and the obligation to register the POS system with the tax office. Exemptions from the receipt obligation can be applied for.