A POS (point-of-sale) system is the central software for order taking, billing and reporting in restaurants and hotels. In Germany, electronic cash registers must be equipped with a certified Technical Security System (TSE) under the Cash Register Security Ordinance (KassenSichV), which logs every transaction tamper-proof. Added to this are the receipt obligation, the duty to register the system with the tax office and the DSFinV-K export interface for audits.
| Obligation | What it means |
|---|---|
| TSE requirement | Every electronic register needs a certified TSE (hardware stick, SD card or cloud TSE) signing all transactions. Without it, estimated assessments and fines loom. |
| Receipt obligation | A receipt must be offered for every transaction — printed or digital (QR code/e-mail). The guest does not have to take it. |
| Registration duty | Electronic POS systems must be reported to the tax office via "Mein ELSTER" — new purchases within one month; existing systems had to be reported by mid-2025. |
| DSFinV-K & GoBD | Standardised data export for audits plus process documentation (how are sales, voids and cash lifts handled?). |
| Unannounced cash audit | The tax office may audit without notice — including test purchases and immediate data access. |
As of mid-2026, without guarantee — not tax or legal advice. Clarify details with your tax advisor. An open cash drawer (no electronics) remains permitted but requires daily cash reports and counting protocols.
Five questions — a traffic-light assessment. No substitute for advice.
With an open cash drawer, TSE/registration/receipt do not apply — but strict requirements for daily cash reports and counting protocols do.
Tablet-based cloud registers start at roughly €30–80 per month and register (including TSE fee); classic stationary systems usually cost a four-figure sum to purchase plus maintenance.
A missing or inactive TSE is a formal deficiency: fines and — more seriously — rejection of the cash records with estimated additional revenue. That quickly becomes more expensive than any POS system.
Yes — the receipt may be provided electronically (QR code, e-mail, customer app) as long as the guest can receive it immediately.