Since 2020, the Technical Security Device (TSE) has been mandatory for POS systems in Germany. 2026 brings changes — anyone without a compliant POS risks problems at the next tax audit. Here's what you need to know.
What TSE is — briefly
TSE is a BSI-certified device that immutably signs every POS transaction. The tax office can verify during an audit that revenues have been recorded continuously — manipulation is ruled out. TSE has been mandatory since January 1, 2020, with a transition period until end of 2022.
What changes in 2026
The German government announced that certification durations for individual TSE modules will be capped. Older TSE devices commissioned before 2021 are partially expiring — and must be replaced.
- Certifications of older TSE modules expire in stages
- Stricter electronic receipt record-keeping obligations
- New reporting requirement when changing POS systems (§146a AO)
What you should do now
- Check the certification date of your TSE (on the POS invoice or device passport)
- Notify the tax office of new POS acquisition — only one month window
- Have your vendor confirm your system meets current BSI requirements
In the field we see many POS systems from 2020/2021 whose TSE module is about to expire. Act now and you're set until 2030.
— Darian, ByteServ