German Fiscal Compliance

Possfer is fully compliant with German fiscal regulations. This guide explains each requirement and how Possfer handles it automatically.

Automatic Compliance

Most compliance requirements are handled automatically by Possfer. You do not need to configure anything manually — the system signs transactions, generates receipts, and maintains audit trails out of the box.

TSE (Technische Sicherheitseinrichtung)

What is TSE?

The TSE is a Technical Security Device required by the German KassenSichV(Kassensicherungsverordnung) regulation. Every electronic cash register in Germany must use a certified TSE to cryptographically sign all transactions.

How Possfer implements TSE

Possfer uses fiskaly Cloud TSE, a certified cloud-based TSE solution. This means:

No physical hardware needed — the TSE runs in the cloud
Every payment transaction is automatically signed before a receipt is generated
Each receipt contains the TSE signature, transaction number, serial number, and QR code
The TSE status can be monitored from the Dashboard under Settings > TSE

Daily Self-Test

§4 KassenSichV requires a daily self-test of the TSE. Possfer runs this automatically every 24 hours. You can also trigger a manual self-test from the TSE management page.

TSE Health

If the TSE becomes unavailable, payment processing will be affected. Monitor the TSE status indicator in your Dashboard. If you see a warning, contact Possfer support immediately.

TSE Data on Receipts

Every receipt includes the following TSE fields:

Field	Description
Transaction Number	Unique TSE transaction identifier
Serial Number	TSE device serial number
Signature Counter	Sequential counter for audit trail
Signature	Cryptographic signature of the transaction
Start/End Time	Transaction signing timestamps
QR Code	Machine-readable QR code containing all TSE data

DSFinV-K

What is DSFinV-K?

DSFinV-K (Digitale Schnittstelle der Finanzverwaltung für Kassensysteme) is the standardized digital interface that German tax authorities use during cash register audits (Kassennachschau). It defines the exact format in which transaction data must be exported.

How to export DSFinV-K data

Go to Dashboard > Reports
Select DSFinV-K Export
Choose the date range (from/to)
Click Export
The system generates the export files in the required format

Tax Audit Requirement

When a tax auditor requests a Kassennachschau, you must be able to provide DSFinV-K exports for the requested period. Possfer stores all data needed for this export indefinitely.

GoBD

What is GoBD?

GoBD defines requirements for electronic bookkeeping in Germany. It stands for "Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form."

Key requirements and how Possfer complies

Requirement	Possfer Implementation
Append-only	Financial records (payments, receipts, closings) are never modified or deleted.
No deletion	Cancellations create new storno entries referencing the original. Originals remain unchanged.
Audit trail	Every action is logged with timestamps, user IDs, and before/after values.
10-year retention	All financial data is retained for the legally required 10-year period.

Soft Deletes

When you "delete" a table, menu item, or category in Possfer, the record is not actually removed. It is marked as inactive and hidden from the UI, but the data remains in the database for audit compliance.

Belegausgabepflicht

What is it?

Since January 1, 2020, every cash register transaction in Germany must generate a receipt for the customer. This is the Belegausgabepflicht (receipt obligation).

How Possfer handles it

Every payment automatically generates a receipt with all required data
Receipts include TSE signature and QR code
Receipts can be printed or sent digitally via email (E-Bon)
The customer does not have to accept the receipt, but it must be offered

Receipt contents

Restaurant name and address
Tax identification number
Date and time of transaction
List of items with prices
VAT breakdown (19% and 7%)
Total amount and payment method
TSE signature data and QR code
Receipt number

DATEV Export

What is DATEV?

DATEV is the standard accounting software used by most German tax advisors (Steuerberater). Possfer can export transaction data in DATEV-compatible CSV format for easy import.

How to export

Go to Dashboard > Reports
Select DATEV Export
Choose the date range
Optionally select the Kontenrahmen (SKR03 or SKR04)
Click Download CSV
Send the file to your Steuerberater

VAT Handling (Mehrwertsteuer)

Germany has two VAT rates for restaurant transactions:

Rate	Applies to	Examples
19% (standard)	Dine-in food, all drinks	Schnitzel (dine-in), Beer, Coffee
7% (reduced)	Takeaway food only	Pizza (takeaway), Salad (to go)

Drinks are always 19%

Beverages are always taxed at 19% regardless of dine-in or takeaway. Possfer handles this automatically based on the is_drink flag on menu items.

Mixed orders

Possfer supports mixed orders where some items are dine-in (19%) and others are takeaway (7%). Each order item has an is_takeaway flag that determines the applicable VAT rate. The receipt and daily closing correctly separate the two VAT rates.

Compliance Checklist

TSE status shows "healthy" in Dashboard
Daily self-test runs automatically (check TSE page)
All menu items have correct VAT rates (19% or 7%)
Drinks are marked as beverages
Daily closing (Z-Bericht) is performed every business day
Receipts are offered to every customer
DSFinV-K exports are tested and working
Restaurant legal details (name, tax ID, address) are complete in Settings