POS System & TSE for Car Dealerships
TSE compliance, cash book, and receipt issuance – legally secure and fully integrated into your dealership software.
TSE Mandatory Since January 1, 2020 – Violations Are Penalized
The Cash Register Security Regulation (KassenSichV) requires every business that processes cash transactions through an electronic recording system to use a certified Technical Security Device (TSE). This also applies to car dealerships – whether for vehicle sales, workshop services, or parts counters. Since 2025, electronic cash registers must additionally be registered with the tax authority via ELSTER. A cash book in Excel is not GoBD compliant and is regularly rejected during tax audits.
What Is TSE and Why Does It Affect Car Dealers?
The TSE is a technical security module that records every single transaction at an electronic cash register in a tamper-proof manner. It consists of three core functions:
- Security module: Creates a digital signature for each transaction that cannot be altered retroactively
- Storage medium: All signed transaction data is stored in an audit-proof manner
- Standardized digital interface: Enables the tax authority to access data in a standardized format during audits
Vehicle sale, workshop invoice, or parts sale – the transaction is created in the system and the line items are automatically applied…
The Cash Register Process at a Dealership – Step by Step
Record Transaction
Vehicle sale, workshop invoice, or parts sale – the cash register transaction is created in the system and the line items are automatically applied.
Payment & TSE Signature
Choose cash, debit card, or mixed payment. The transaction is automatically submitted to the TSE – digital signature, transaction counter, and timestamp are generated in real time.
Receipt & Archiving
The receipt with all legally required information is printed or provided digitally. All data is automatically stored in GoBD-compliant archiving – retrievable for at least 10 years.
Cash Book: Digital vs. Paper
The cash book documents all cash movements of your dealership and is regularly scrutinized during tax audits.
| Criterion | Paper Cash Book | Digital Cash Book (AutoPult) |
|---|---|---|
| Recording | Handwritten, error-prone | Automatic from cash register transactions |
| Calculation | Manual with calculator | Automatic balance calculation |
| Corrections | Cross out, no correction fluid | Reversal entries with audit trail |
| GoBD Compliance | Permissible, but labor-intensive | Automatically ensured |
| TSE Integration | Not possible | Fully integrated |
| DATEV Export | Manual transfer | One-click export |
| Archiving | Physical folder, 10 years | Audit-proof in the cloud |
AutoPult POS System – Features at a Glance
Cash & Debit Card Payments
Complete recording of all payment types with TSE signature and automatic receipt issuance. Direct connection to common card terminals. Mixed payments and deposits in a single transaction.
Cash Report & Z-Report
Automatic daily reports with all legally required information. The Z-report is generated at close of business and archived in an audit-proof manner – including counting protocol and variance calculation.
Monthly Closing & DATEV
Overview of all monthly cash movements for accounting. Direct transfer to your tax advisor via the DATEV interface – no manual rework required.
Receipt Issuance & Archiving
Automatic receipt issuance (printed or digital) for every transaction. All receipts are stored in an audit-proof manner and can be retrieved at any time via GoBD-compliant archiving.
Special Considerations for the Car Trade
Since 2020, there is a cash payment limit of €10,000 for anonymous cash transactions. For higher amounts, you must verify the customer’s identity pursuant to the Anti-Money Laundering Act (GwG). Vehicles under margin taxation (§25a UStG) must be correctly flagged in the POS system. For trade-in transactions, only the actual cash amount is recorded – not the entire purchase price.
Legal Requirements at a Glance
| Requirement | Details | Legal Basis |
|---|---|---|
| TSE Requirement | Certified TSE for all electronic cash registers | KassenSichV, since Jan 1, 2020 |
| Individual Recording | Record each business transaction individually | §146 Para. 1 AO |
| Receipt Issuance | Create a receipt for every transaction | §6 KassenSichV |
| Cash Count Readiness | Actual balance must match expected balance at any time | GoBD |
| Retention Obligation | Retain cash register data for 10 years | §147 AO |
| Registration Obligation | Register cash registers with the tax authority | Since 2025 via ELSTER |
Mandatory Information in the Cash Book
Whether digital or on paper – the following information is mandatory: date, sequential receipt number, booking description, amount (income/expense), current cash balance after each entry, as well as VAT rate and tax amount. A template specifically designed for the car trade is available at cash book template for car dealers.
Common Cash Book Mistakes in the Car Trade
During tax audits in the car trade, the same mistakes come up time and again:
- Missing individual records: Every cash payment – including small amounts for accessories or workshop services – must be recorded individually.
- Negative cash balance: A negative balance in the cash book is an immediate red flag for the tax authority and almost always leads to additional tax assessments.
- Gaps in receipt numbering: Gaps suggest deleted transactions.
- Retroactive changes: Only reversal entries are permitted – never direct overwriting.
Download Free Cash Book Template
Specifically designed for the car trade – with all mandatory fields and sample entries.
Frequently Asked Questions About TSE Cash Registers in the Car Trade
The TSE requirement applies to all businesses that use an electronic recording system and process cash transactions. If you exclusively sell on invoice and do not accept cash or debit card payments at the point of sale, you do not need a TSE. In practice, however, most dealerships handle at least workshop and parts payments in cash or by card.
Operating a cash register without TSE constitutes a regulatory offense that can be penalized with up to €25,000 per violation. Additionally, the tax authority can reject the entire cash management and make additional tax assessments – in the car trade with its high revenues, this can lead to substantial back taxes.
No. A cash book in Excel is not GoBD compliant because entries can be retroactively changed or deleted without being logged. This violates the principle of immutability. Use certified software like AutoPult or keep the cash book on paper.
Cash books and cash reports must be retained for ten years pursuant to §147 AO. The retention period begins at the end of the calendar year in which the last entry was made. AutoPult archives all cash register data automatically and in an audit-proof manner.
Yes. Since 2025, electronic POS systems must be registered with the tax authority via ELSTER. AutoPult generates all necessary data automatically so you can submit it directly.