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fix wrong links.
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Paul Volavsek committed Mar 5, 2020
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Expand Up @@ -116,7 +116,7 @@ Before the beginning of a new monthly period, the preliminary result of the cumu

Before the beginning of a new annual period, a note of the counter reading must be taken in accordance with §8 para. 3 RKSV. This procedure replaces the monthly receipt at the end of the year. As an additional requirement, the correctness of the signature on this annual receipt needs to be checked against the database through fiskaltrust.SecurityMechanism. This can be processed automatically when using fiskaltrust.Carefree or done manually through the BMF App, which is available at:

<https://www.bmf.gv.at/kampagnen/Unsere-Apps.html><!-- markdown-link-check-disable-line -->
https://www.bmf.gv.at/services/apps.html

### Receipt structure

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4 changes: 2 additions & 2 deletions doc/appendix-at-rksv/terminology/terminology.md
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Expand Up @@ -8,9 +8,9 @@ This table expands on the descriptions of all general terms and abbreviations pr
| fiskaltrust.SignatureCreationDevice | Facility for creating electronic signatures, which guarantees immutability of receipts chains.<br />The requirements of a signature creation device are defined in the Austrian law in sections 12 to 14 RKSV. |
| business transaction | Accordingly to the "Cash Register Directive 2012", business transactions are business events starting with the initial recording of each ordered sales item (e.g. enter order into the POS system, article-scan at the cash desk, switch on the taximeter) and ending with a payment exchange which takes place between the business owners and the customer. |
| BAO | Bundesabgabenordnung / Austrian Fiscal Code |
| KRL 2012 | Kassenrichtlinie 2012 / Cash Register Directive 2012<br />The Cash Register Directive 2012 provides answers to frequently asked questions on legal compliance regarding cash registers/point of sale systems in accordance with the changes to the relevant statutory requirements for recording, retention, and technology.<br />German PDF version:<br /><https://findok.bmf.gv.at/findok/resources/pdf/fdea69e7-6370-4555-9f06-d7446547268f/72122.1.X.X.pdf><br />English PDF version:<br />https://english.bmf.gv.at/taxation/Security_Device_in_Cash_Registers.html |<!-- markdown-link-check-disable-line -->
| KRL 2012 | Kassenrichtlinie 2012 / Cash Register Directive 2012<br />The Cash Register Directive 2012 provides answers to frequently asked questions on legal compliance regarding cash registers/point of sale systems in accordance with the changes to the relevant statutory requirements for recording, retention, and technology.<br />German PDF version:<br />https://findok.bmf.gv.at/findok/resources/pdf/fdea69e7-6370-4555-9f06-d7446547268f/72122.1.X.X.pdf<br />English PDF version:<br />https://english.bmf.gv.at/taxation/Security_Device_in_Cash_Registers.html |
| Cash register (RegK) | A cash register system (as well as classic cash register) combined with a fiskaltrust.SecurityMechanism is a POS system in terms of RKSV. It may be associated with an additional input station. For simplicity in the following text we do not distinguish between the cash register itself and input stations - this difference is important only for the calculation of the state grant for each cash register. |
| RKSV | Registrierkassensicherheitsverordnung / Cash Register Ordinance (RKSV)<br />German version:<br /><https://www.bmf.gv.at/steuern/Registrierkassensicherheitsverordnung.html> |<!-- markdown-link-check-disable-line -->
| RKSV | Registrierkassensicherheitsverordnung / Cash Register Ordinance (RKSV)<br />German version:<br />https://www.bmf.gv.at/steuern/Registrierkassensicherheitsverordnung.html |
| RKSV-DEP / DCL | Datenerfassungsprotokoll (DEP) /<br />Data Collection Log (DCL) in accordance to the RKSV |
| E131-DEP | Datenerfassungsprotokoll (DEPI pursuant to §131 BAO as well as KRL points 4.2.2 and 5.1.2) is a protocol for all data collection relevant to dues and taxes.<br />§131 Abs 1 Z 6 b BAO:<br />If during bookkeeping or recording or during the collection of business transactions data carriers are used, an inspection of the complete, correct and consistent collection of all business transactions should be possible, especially in the case of password determination with electronic recording system through respective logging of the data collection and subsequent editing.<br />KRL point 5.1.2: If a cash register type 3 is used, a running event protocols documents continuously and chronologically, the business transactions and the respective principles (e.g. individual services, sold products) should be documented.<br />If the data collection protocol also logs other events (e.g. master data, cash drawer openings, etc.) simultaneously to the collection of business transactions, then the importing via control software and hence the verifiability (overview of business transactions by a competent third party) should be secured through respective formatting. |
| Journal | Journal is a data collection log with content in accordance to the RKSV-DEP. |
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22 changes: 1 addition & 21 deletions doc/appendix-de-kassensichv/appendix-de-kassensichv.md
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This appendix expands on the information provided in the General Part by adding details specific to the German market. This additional information is provided only where applicable. The remaining chapters, for which there is no additional information required, were omitted.

The links to regulations and further information, can be found at:

[Gesetz zum Schutz vor Manipulationen an digitalen Grundaufzeichnungen](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/18_Legislaturperiode/Gesetze_Verordnungen/2016-12-28-Kassenmanipulationsschutzgestz/0-Gesetz.html) <!-- markdown-link-check-disable-line -->

[Kassensicherungsverordnung - KassenSichV](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Verordnungen/2017-10-06-KassenSichV.html)<!-- markdown-link-check-disable-line -->

[Technische Sicherheitseinrichtung für elektronische Aufzeichnungssysteme (BSI TR-03153, BSI TR-03151)](https://www.bsi.bund.de/DE/Themen/DigitaleGesellschaft/Grundaufzeichnungen/grundaufzeichnungen_node.html;jsessionid=1D19B65DDBC349BC0C872288647A4281.2_cid369)

[Abgabenordnung (AO)](https://www.gesetze-im-internet.de/ao_1977/AO.pdf)

[AO-Anwendungserlass (AEAO) zu § 146a AO](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/AO-Anwendungserlass/2019-06-17-einfuehrung-paragraf-146a-AO-anwendungserlass-zu-paragraf-146a-AO.html)<!-- markdown-link-check-disable-line -->

[Digitale Schnittstelle der Finanzverwaltung für Kassensysteme (DSFinV-K)](https://dfka.net/wp-content/uploads/2019/08/20190802_DSFinV_K_V_2_0.pdf)

[DFKA FAQ](https://dfka.net/wp-content/uploads/2019/11/DFKA-Neue-gesetzliche-Anforderungen-Stand-15.11.2019.pdf)

[BSI FAQ](https://www.bsi.bund.de/DE/Themen/DigitaleGesellschaft/Grundaufzeichnungen/FAQ/faq_node.html)

[BMF FAQ](https://www.bundesfinanzministerium.de/Content/DE/FAQ/2020-01-08-steuergerechtigkeit-belegpflicht.html)<!-- markdown-link-check-disable-line -->

[GoBD](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2014-11-14-GoBD.pdf?__blob=publicationFile&v=3)<!-- markdown-link-check-disable-line -->
The links to regulations and further information, can be found at https://fiskaltrust.de/rechtsgrundlagen/

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