Odoo and cash register systems

There are cash register modules for Odoo, but these are no longer usable from 2020 (2022 at the latest)!

Important information about the "Law for Protection against Manipulation of Basic Digital Records"

From 2020, POS systems in Germany must have a technical security device certified by the BSI, which is intended to prevent manipulation of the recorded data by logging all digital data. This security device consists of the following 3 components:

Security module:

The security module ensures that cash register entries are logged at the start of the recording process and cannot be changed later without being recognised.

Storage medium:

Individual records are stored on the storage medium for the duration of the legal retention period.

Uniform digital interface:

The digital interface is to ensure a smooth data transfer for testing purposes. No special requirements are planned for the physical interface, so that common standard interfaces such as USB, Ethernet, SD cards, etc. can be used.

The certification obligation does not refer to the cash registers themselves, but is limited to the technical safety equipment with which the records are to be secured.

Retailers must ensure that their POS system can be upgraded accordingly. Otherwise, a POS system that cannot be retrofitted or updated may only be used until 31 December 2022. This transitional period shall also apply to POS systems purchased after 25 November 2010 which comply with the requirements for POS systems applicable as from 1 January 2017 but which cannot be retrofitted with a security device.

Reporting obligation for POS systems

From 2020, all cash register systems used in the company must be reported to the responsible tax office. The reporting deadline is one month after the system goes into operation.

The taxpayer has to communicate the following information to the tax offices responsible according to §§ 18 to 20 AO (§ 146a Abs. 4 AO):

Name and tax number
Type of certified technical safety device
The type of electronic recording system used
The number, serial numbers and acquisition dates of the electronic recording systems used
Date of decommissioning of the electronic recording system used.

This information shall be provided on an officially prescribed form within one month of the date of acquisition or decommissioning of the electronic recording system. For cash registers already in use at the beginning of 2020, there will be a late registration period until 31 January 2020. The information serves the tax authorities, among other things, in the risk-oriented case selection for external audits (see BT-Drs. 18/10667, p. 29).

Obligation to issue documents when using electronic recording systems

In addition, an obligation to issue receipts is introduced if an electronic cash register system is used. The entrepreneur must create a document about the business transaction and make it available to the customer. The receipt can be issued electronically or in paper form. It must be issued in direct temporal connection with the business transaction. The customer is not obliged to take the receipt with him. However, it is possible to apply for an exemption from the obligation to issue the receipt for reasons of reasonableness (e.g. for the sale of goods to a large number of unknown persons). The tax authorities will decide on the application for exemption at their dutiful discretion, but the consent to the exemption can be revoked at any time.

Checkout

Since 2018, the tax authorities have been able to carry out a cash check in the company. The tax authorities can check the correctness of the records and entries of cash receipts and expenditures without prior notice at the company's business premises. This may include observations of the cash registers and test purchases by the tax officers without the need to present their official ID. However, if the entrepreneur or his employees are to provide information or hand over documents, it is mandatory to present their official ID card. With the introduction of the cash check, the legislator wants to increase the risk of discovery for tax-dishonest companies. The obligation to issue documents also serves to make tax fraud more difficult.

(All information to the best of our knowledge, but without guarantee for completeness and correctness).

In the future we are counting on a cooperation with FLOUR

Since it would be illusory for Odoo to get this certification, we prefer to partner with an established and modern solution that focuses on usability and usability.

We are currently planning to create an interface to FLOUR in order to offer you a good overall solution.

More information about FLOUR you can find here:

Homepage FLOUR