Abolition of manipulable cash systems
As in the past, there will be no obligation to acquire an electronic cash register: “A mandatory use of an electronic recording system (eg cash register duty) is not provided for (draft bill, p.
The proposed law serves to ensure the uniformity of taxation and the rule of law requirements of the tax collection. It takes due account of the interests of all parties involved, as it does not mandate a specific procedure to prevent manipulation of digital records, but a technology-open technical process. In particular, the following measures are foreseen:
Technical safety device in an electronic recording system
Electronic recording systems must be protected by a technical safety device. The basic electronic records must be recorded individually, complete, correctly, in a timely, orderly and immutable form (individual record keeping) and must be saved on a storage medium and kept available.
Introduction of a cash post-review
In addition to the existing instruments of tax control, a cash-register review will be introduced as a new instrument. The Good Finance is not an external audit within the meaning of § 193 AO, but an independent procedure for prompt clarification of tax-relevant facts, inter alia, in connection with the proper recording of business transactions using electronic recording systems.
Sanctioning of infringements
For the sanctioning of violations, the tax risk of § 379 paragraph 1 AO is added. This is necessary to take into account the new legal obligations of § 146a AO. In addition, the offenses under Section 379 (1) (1) (3) to (6) OA may be punished by a fine of up to EUR 25 000.
Presenter draft of a law on protection against manipulation of basic digital records
Draft bill of a Technical Regulation for the implementation of the law on protection against manipulation of basic digital records
Due to the technical implementation, the economy, the federal ministries and the tax authorities need time. The timely implementation deadlines are generous: “to apply for the first time for financial years beginning after 31 December 2018.”