KassenSichV (Kassensicherungsverordnung)

The Kassensicherungsverordnung, abbreviated KassenSichV, is the German federal ordinance enacted under the Tax Code (Abgabenordnung) that obliges operators of electronic cash registers and point-of-sale systems to equip every till with a certified Technische Sicherheitseinrichtung (a TSE, the tamper-proofing module). The ordinance applies to any electronic system that records sales, including cloud-based tills and combination systems. Under KassenSichV, each transaction must be cryptographically signed by the TSE so it cannot be silently deleted or altered, receipts must display TSE data, and the signed records must be retained and exportable for a tax audit in the format the authorities prescribe. For campground operators in Germany, KassenSichV covers every electronic till on site (the camp shop, restaurant, kiosk and reception payments), so any point-of-sale system must be TSE-connected to produce compliant, auditable receipts. KassenSichV and GoBD are closely linked: GoBD governs how all tax-relevant records, including the TSE output, are managed and retained over the statutory period.