Since 01.01.2017 all electronic cash registers used in Germany must be GDPdU / GoBD compliant. This means that the funds must comply with the "principles of proper accounting".
This means among other things:
Incomes and expenditures must be stored seperately
The data must be available at all times, immediately readable and machine-evaluable
Required documents such as manuals, work instructions, operating and programming instructions must be provided
Individual data including structural data must be made available in a format that can be read by the tax office
All data must be kept for 10 years (in electronic form, complete, without data compression)
The data in the cash register must be stored tamper-proof and unchangeable
The blue image GmbH can and may not act as a consultant in tax and legal matters. The information on this page is as of June 2019 and is not exhaustive and does not replace expert advice from a tax adviser or solicitor. Any liability is excluded. Please contact your tax adviser or lawyer for further information.