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Understand register terminology

Four terms come up repeatedly when discussing electronic registers. Here their functions are set out together so you can ask focused questions.

Current lawAs of 13.10.2026

This overview helps you prepare. It is not a full assessment or individual legal or tax advice.

Worksheet to take with you

Several technical terms come up in the provider meeting. Link each term to a specific question and supporting information you can locate.

Illustrative example, not a case assessment

The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.

Location / date

  1. TSE

    Example

    TSE: which security device does Register A use? The provider demonstrates the system assignment; note where the documents are kept.

    Your notes

  2. Data access

    Example

    Data access: how is an export created and found again? The provider demonstrates an export; note the filing path.

    Your notes

  3. Register notification

    Example

    Register notification: who handles the submission? Name the responsible person and identify any existing confirmation.

    Your notes

What you take away

A terminology sheet showing what each term means in your business, the relevant question and where to find evidence. A technical function does not replace a notification.

Still open / contact person

For your conversation

  1. TSE

    The certified technical security device protects digital records against undetected changes. Ask your provider to show you which TSE your system uses and how its operation is monitored.

  2. Receipts

    For transactions within scope, the receipt must be issued and made available in immediate connection with the transaction. It may be provided on paper or, with the recipient's consent, electronically in a standardised data format. Other legal requirements remain unaffected.

  3. Data access

    Transactions must be recorded in a traceable manner. Document with your provider how to access data and exports.

  4. Register notification

    For electronic recording systems subject to notification, the general deadline is one month after acquisition or decommissioning. Check existing notifications and outstanding deadlines now. Have the serial number, TSE details and acquisition or decommissioning date ready, among other information.

Official sources

kassen-pflicht.info

An information resource from moaby, a provider of cash-register systems.

Individual tax questions belong with a tax adviser.