For all documents that are processed with a data processing system (cash register, POS = Point of Sale, EPOS = Electronic Point of Sale) applies:​ ​

GoBD​

• Every receipt, expenditure and other transactions at the cash register must be recorded individually​
• Proof must be provided that the data is tamper-proof, unalterable and readable at all times for the stored for a period of 10 years​
• Individual data  incl. structural information are to be made available in a format readable by the tax office. place ​
• Retrograde and progressive testing must be possible​
• Z1, Z2 and Z3 access (data carrier transfer) must be enabled per store​
• The necessary organizational documents including procedural documentation, e.g. manuals, operating instructions, etc. and programming instructions must be kept historicized​

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Fiscalization​

• Expansion of the content requirements for a receipt​
• TSE (Technical safety device) mandatory for every cash register​
• From 2020 Z3 access via DSFinV-K Standard​
• Enable cash audit​
• Mandatory reporting of the POS system to the tax office​