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TSS for parking ticket machines, charging devices and merchandise management systems

Under Section 146a of the Fiscal Code (Abgabenordnung, AO) and Section 1 sentence 1 of the Cash Register Anti-Tampering Ordinance (Kassensicherungsverordnung, KassenSichVO), electronic or computer-based cash register systems have to be fitted with a certified technical security system (TSS). However, it is unclear which systems, besides electronic or computer-based cash registers, will have to be fitted with a TSS. An amendment to the Kassen-SichVO should provide simplifications and clarity.

TSS for parking ticket machines and charging devices

The aim of the amendment to the KassenSichVO is to add the automatic pay stations and parking ticket machines used in parking space management as well as the charging points for electric or hybrid vehicles to the list of exceptions in Section 1 sentence 2 of the Kassen-SichVO. The planned amendment would lead to parking ticket machines and charging devices being exempted from the requirement to be fitted with a TSS. 

In a circular from 3.5.2021, the Federal Ministry of Finance published transitional rules that will apply until the amendment to the KassenSichVO comes into force. Under these rules, the requirement to upgrade the automatic pay stations and parking ticket machines used in parking space management as well as the charging points for electric or hybrid vehicles is suspended. If these systems have not yet been fitted with a TSS then this does not have to happen during the transitional period until the amended ordinance comes into force.

TSS for merchandise management systems

The affected systems also include merchandise management systems if they have a checkout function or a checkout module. According to the application decree for Section 146a AO, such a checkout function is deemed to exist if it can record and process payment transactions that, at least in some cases, are cash based. The relevant criterion for deciding if a merchandise management system has to be fitted with a TSS is thus not the actual use of the checkout module but, instead, the way it works. If the merchandise management system provides for the technical possibility of a checkout function then a TSS has to be implemented even if the checkout function will not actually be used.

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