General Terms and Conditions

of Kassenheld GmbH

  • 1 Preamble
  1. For the business transactions of Kassenheld GmbH (hereinafter referred to as “Kassenheld”, “WE” or “US” or “PROVIDER”), the following General Terms and Conditions (hereinafter referred to as “GTC”) apply exclusively. Our contractual partner is hereinafter referred to as “CUSTOMER”. The GTC shall be binding for all current and future business transactions with KASSENHELD, even if no express reference is made to them.
  2. Provisions deviating from or supplementing these GTC, in particular the CUSTOMER’s general terms and conditions, shall only become part of the contract if this has been expressly confirmed by US in writing.
  3. Links and references to documents and websites in these GTC correspond to the current status. These are subject to change and do not constitute an integral part of the GTC.
  4. For reasons of easier readability, no gender-specific differentiation, e.g. customer, is used. Corresponding terms apply to all genders in the sense of equal treatment.
  • 2 Restrictions on the conclusion of the contract
  1. Our offer is aimed exclusively at entrepreneurs and tradespeople. In the course of concluding the contract, WE expressly reserve the right to verify the CUSTOMER’s entrepreneurial status. WE do not conclude contracts with consumers within the meaning of the German Civil Code (BGB) or Consumer Protection Act (KSchG) as amended.
  2. For CUSTOMERS based in Switzerland, a valid and actively registered VAT number is a prerequisite for concluding a contract. The Swiss company identification number is not sufficient for this. Should the CUSTOMER’s VAT number subsequently prove to be invalid or incorrect, WE shall contest the contract retroactively in accordance with the rules on contesting errors. KASSENHELD expressly reserves the right to claim damages in the event of a tax disadvantage or other damage.
  • 3 Conclusion of contract
  1. A contract between KASSENHELD and the CUSTOMER can be concluded in the following ways:
    1. by sending an offer through KASSENHELD,
    2. at a KASSENHELD sales location or the customer’s company headquarters,
    3. on the KASSENHELD website,
    4. by use of the “SOFTWARE” by the CUSTOMER.
  2. If a CUSTOMER receives an offer (or a link to an offer) from US by e-mail, the contract shall be deemed concluded as soon as the CUSTOMER bindingly confirms the offer by clicking on the corresponding button (commercial confirmation). The period during which the offer is valid is specified in the respective offer. Upon acceptance of the offer, the contract is concluded and the CUSTOMER is obliged to pay.
  3. If the contract is concluded at a sales location of KASSENHELD or the registered office of the CUSTOMER, the contract shall be concluded by submitting an offer to the CUSTOMER in person and the CUSTOMER accepting it (also verbally or by implication).
  4. On the website, the offer to conclude a contract is made by the respective CUSTOMER by clicking on the corresponding button for the binding purchase after completing the input mask. The CUSTOMER shall remain bound by this offer for 7 days after clicking the button. The contract is binding if WE accept the offer within this period. Upon acceptance of the offer by KASSENHELD, the CUSTOMER shall be obliged to pay. WE declare acceptance of the contract either by sending the order confirmation or the invoice in a separate e-mail as soon as the goods leave our warehouse (shipping confirmation) or at the latest by delivering the goods. This also applies if the CUSTOMER has already paid the purchase price prior to the conclusion of the contract or has been instructed to pay due to the selected payment method. If, in this case, WE are exceptionally unable to accept the order due to lack of availability of the goods or if the contract is not concluded for other reasons, WE shall refund the advance payment immediately.
  5. If the contract is concluded through the use of the SOFTWARE by the CUSTOMER, the contract is concluded by enabling the CUSTOMER to use the SOFTWARE by assigning an “ABOS” and the CUSTOMER makes use of this option after accepting the GTC in the currently valid version.
  6. Upon conclusion of the contract, the CUSTOMER shall be entitled to use his ABOS. If the CUSTOMER has not used “TEST ACCESS” (see § 7), he will be given access to his user account, which he can log into using his company ID and password (hereinafter referred to as “ACCOUNT”).
  7. If the CUSTOMER books additional services from other companies or service providers with the help of or via KASSENHELD, KASSENHELD acts as a mere contractual intermediary and the CUSTOMER has an independent contract with the respective company or service provider, unless explicitly agreed otherwise.
  8. The information obligations of Section 9 (1) and (2) as well as the obligations of Section 10 (1) and (2) ECG (E-Commerce Act) are waived by mutual agreement between the contracting parties.
  • 4 Subject matter of the contract
  1. Based on this contract, the CUSTOMER is granted the right to use the SOFTWARE for a fee. Unless otherwise agreed, the CUSTOMER shall receive the non-exclusive, non-transferable, non-sublicensable, revocable right to use the SOFTWARE, limited in time to the term of the contract and limited in content to the intended use within the CUSTOMER’s company.
  2. The following products and services can be offered optionally by KASSENHELD: Hardware for purchase or rental as well as consulting and installation services in connection with the SOFTWARE and the processing of card payments.
  3. The SOFTWARE is provided as Software as a Service (SaaS). It consists of the “CASHROOM SURFACE” and the “ADMINISTRATIVE SURFACE”.
  4. There are different tariff models for the provision of the SOFTWARE. The exact costs and functions of the individual tariffs can be found on the “WEBSITE” of KASSENHELD. This is not an integral part of the GTC. The tariffs are displayed on a daily basis and may not correspond to the CUSTOMER’s tariff.
  5. The CUSTOMER requires a subscription (ABO) to use the SOFTWARE. Additional ABOS can be added or canceled. The CUSTOMER may only use its ABOS for its own purposes and may under no circumstances transfer, sublicense or otherwise make them available to third parties.
  6. The use of the CASHIO AREA depends on the number of subscriptions purchased. A SUBSCRIPTION entitles the CUSTOMER to use the CASHIER INTERFACE on any number of devices (smartphones, tablets or computers). However, only one device can be used at a time with an ABO. Additional ABOS are required for simultaneous use on multiple devices.
  7. The use of the CASHROOM depends on the selected tariff. Tariffs may provide for a limited or unlimited number of ABOS for the CASSETTE AREA. The CASHIO SURFACE can also be used on several devices at the same time without the purchase of additional ABOS.
  8. The specific service owed and the fee are determined by the personal offer to the respective CUSTOMER.
  9. Collateral agreements, assurances and other agreements made prior to the submission of an offer must be made in writing to be effective. Verbal information or assurances of certain properties are therefore not binding unless they have also been confirmed by Us in writing.
  • 5 Conditions of use
  1. The installation of the “KASSENHELD-APP” is a prerequisite for using the SOFTWARE. When using the KASSENHELD APP, the CUSTOMER is responsible for always installing the latest version on their end devices. The range of functions of the SOFTWARE depends on the software package used.
  2. The CUSTOMER himself must ensure that the latest security updates of his web browser and operating system are installed and that the hardware used is suitable for the operation of the SOFTWARE. The CUSTOMER is solely responsible for the functionality of its hardware, unless this has been provided by KASSENHELD.
  3. As the SOFTWARE is cloud-based, an active internet connection is required to use it. It is the responsibility of the CUSTOMER to ensure that they have a secure internet connection with sufficient bandwidth. For certain applications, a temporary mode with limited functions (hereinafter referred to as “OFFLINE MODE”) is available if the Internet connection fails. The CUSTOMER must ensure that the data generated offline is subsequently synchronized with the server.
  4. The SOFTWARE may only be used for legal purposes. This means, for example, that use for the sale of illegal products is not permitted. WE reserve the right to block misused ACCOUNTS at any time and without notice.
  5. The CUSTOMER enters the relevant data for their business, such as products, prices, tax rates, customers and employees, into the SOFTWARE independently. This data forms the basis for the subsequent use of the SOFTWARE. The CUSTOMER is responsible for the completeness and accuracy of this data. On request, KASSENHELD will support the customer with the initial filling of the basic data for a fee.
  • 6 Fiscal and financial provisions
  1. The fiscal and financial commissioning of the SOFTWARE is carried out by transferring it to the “REAL OPERATION” and is agreed individually with the CUSTOMER or carried out by the CUSTOMER. In case of doubt, this is done when the ACCOUNT is first activated. The sales counter starts at EUR 0 when the system is put into operation. It is the responsibility of the CUSTOMER to check that no test bookings are included in the commissioning.
  2. From the transfer from KASSENHELD to REAL OPERATION, invoices are created that cannot be deleted or changed without being logged in order to protect against manipulation. All invoice data is stored in accordance with tax regulations. It is not possible to subsequently delete data that is subject to financial regulations. Canceled bookings remain stored in the system with the corresponding note.
  3. The SOFTWARE is in “TEST OPERATION” before it is transferred to REAL OPERATION (see § 7 Para. 3). A change to the REAL SERVICE is only possible if a subscription has been deposited with the respective ACCOUNT of the CUSTOMER. The switch to REAL OPERATION is irreversible.
  4. The CUSTOMER is responsible for configuring the SOFTWARE in accordance with the applicable financial regulations and for carrying out any necessary physical backups or archiving of the data. KASSENHELD expressly does not provide any tax or financial consulting services for the CUSTOMER, but only advises on the functions and use of the SOFTWARE.
  5. After termination of the contract between KASSENHELD and the CUSTOMER, the CUSTOMER shall be responsible for exporting the data required for the retention obligations under financial law and backing it up for the period stipulated in the accounting regulations and for making any reports to the tax authorities. KASSENHELD can support the customer here if required. Such a service is charged according to the general price list of KASSENHELD, which can be viewed in its current version on the WEBSITE.
  6. Additional provision for CUSTOMERS who are subject to the Austrian BAO (Federal Fiscal Code) or the RKSV (Cash Register Security Ordinance) or the German KassenSichV (Cash Register Security Ordinance):
    The signature obligation of Section 131b (2) BAO and the RKSV as well as the German KassenSichV stipulates a technical security device for cash registers that guarantees the immutability of the records by means of a signature creation unit assigned to the individual CUSTOMER or the cash register. Each signature creation device contains an individually issued “CERTIFICATE” for the respective CUSTOMER. These CERTIFICATES must be issued by a certified service provider, which is why additional costs are incurred. The CUSTOMER is fully responsible for acquiring a corresponding CERTIFICATE in order to fulfill the signature obligation. However, KASSENHELD will support the CUSTOMER in applying for the CERTIFICATE. To this end, KASSENHELD works together with a partner company, fiskaly. Fiskaly has the relevant certifications from the legislators. Further details can be found on the website of our partner company Fiskaly at: https://developer.fiskaly.com/en/docs.
  7. The use of the POS SOFTWARE does not release you from the obligation to comply with the recording and retention obligations under commercial and tax law. Discuss the details with your tax advisor. When using cash register systems, you are obliged to document each business transaction (incoming and outgoing sales) individually (principle of individual recording obligation). Every business transaction must be traceable in your IT systems (database, if applicable) from its origin to its completion. KASSENHELD accepts no liability in this respect.
  • 7 Test access to the SOFTWARE
  1. The CUSTOMER can register for an online demo on the WEBSITE or in the Apple App Store and Google Playstore (hereinafter referred to as “TEST ACCESS”). This means that the SOFTWARE can be used free of charge and without obligation for a certain agreed period of time.
  2. In order to support the CUSTOMER in setting up and using the TEST ACCESS, WE are entitled to contact the CUSTOMER if possible.
  3. During the use of the TEST ACCESS, it is noted on all invoices issued that the SOFTWARE is still in TEST OPERATION. TESTBETRIEB does not constitute a fund that complies with the requirements of financial law. Use for purposes other than TEST OPERATION is expressly prohibited. In particular, it is not to be used for accounting or tax evaluations and no invoices may be handed over to third parties. WE reserve the right to block misused ACCOUNTS at any time and without prior notice.
  4. Any warranty claims and claims for damages are excluded within the scope of the free TEST ACCESS. There is no legal entitlement to the support services in accordance with § 9 during the TEST ACCESS.
  5. After the TEST ACCESS has expired, it is automatically deactivated. If required, it is possible to extend the duration of the TEST ACCESS. However, there is no legal entitlement to the extension.
  6. If the CUSTOMER decides to use the SOFTWARE after using the TEST ACCESS, his ACCOUNT will be activated for REAL OPERATION and he can go directly to REAL OPERATION with it. WE would like to point out that when switching from TEST ACCESS to REAL OPERATION, all invoices created up to that point will be deleted (see § 6 para. 1). The settings, product groups, products, etc. are retained and are transferred to the REAL OPERATION.
  7. KASSENHELD may extend, reduce or discontinue the use of TEST ACCESS at any time without stating a specific reason.
  • 8 Updates & beta function of the SOFTWARE

KASSENHELD endeavors to continuously improve the SOFTWARE and adapt it to changing technical, economic and legal conditions. For this reason, WE can integrate new functions, but also deactivate existing functions for a certain period of time or permanently. The SOFTWARE is regularly modified and the CUSTOMER is provided with updates as part of the contract.

  1. If, in exceptional cases, an essential and fundamental function of the SOFTWARE has to be restricted or discontinued, the CUSTOMER shall be entitled to a special right of termination – provided that this function was already part of the contract content when the contract was concluded – which he must exercise within 14 days of the restriction or discontinuation of the function.
  2. If additional functions are integrated into the SOFTWARE free of charge during the term of the contract, KASSENHELD is entitled to discontinue these functions at any time without notice and without notice.
  3. WE reserve the right to charge additional fees for certain new additional features, the use of which the CUSTOMER has expressly agreed to in advance.
  4. WE may offer the CUSTOMER to test new functions of the SOFTWARE, which may not yet be fully functional, in advance (hereinafter “BETA FUNCTIONS”). The use of BETA FUNCTIONS is free of charge and can be restricted or terminated by KASSENHELD at any time. Warranty claims and claims for damages in relation to BETA FUNCTIONS are excluded. The other contractual obligations of KASSENHELD set out in these GTC shall not apply to this either, insofar as legally permissible.
  • 10 The HARDWARE
  1. KASSENHELD undertakes to rent to the CUSTOMER the HARDWARE listed in detail in the rental agreement and rented by the CUSTOMER for the duration of the rental period documented in the rental agreement.
  2. The CUSTOMER undertakes to pay the rent in advance on a monthly basis as agreed, to use and handle the device properly and in accordance with the contract and to return it to KASSENHELD in a clean condition at the end of the rental period.
  3. The tenancy begins on the day agreed in the tenancy agreement. The day the contract is concluded counts as the first rental day. Deviations are possible, but must be agreed in writing.
  1. The leased hardware remains the property of Kassenheld GmbH. There is no transfer of ownership of the devices to the customer. The customer must treat the hardware provided to him with care and diligence. Defects must be reported to US immediately.
  2. The hirer must either transport the appliance to the agreed place of delivery or keep it ready for collection in perfect and operational condition with the necessary documentation. The CUSTOMER is free to inspect the device in good time and to report any defects no later than 14 days after delivery.
  3. Upon delivery of the HARDWARE to the hirer, the CUSTOMER shall take over and transfer the risk in the rented item.
  4. The rental period is automatically extended at the end of the agreed term if the CUSTOMER does not terminate the rental contract with KASSENHELD in good time 3 months before the end of the contract.
  1. The return of the rented item to KASSENHELD and the transfer of risk shall take place after return and receipt by KASSENHELD.
  1. If the Lessor is in default with transportation or readiness for collection, the CUSTOMER may withdraw from the rental contract by verbal or written declaration 5 calendar days after the occurrence of the default. The CUSTOMER must then return the HARDWARE to KASSENHELD at his own expense.
  1. If the CUSTOMER is in arrears with the payment of a due amount for more than 14 calendar days after a written reminder, KASSENHELD shall be entitled to block the POS SOFTWARE. After payment of the outstanding amounts, the POS SOFTWARE will be unblocked immediately
  2. The claims to which the landlord is entitled under the contract remain unaffected.
  3. The CUSTOMER is obliged:
  4. a) to protect the rented HARDWARE from overuse;
  5. b) to notify KASSENHELD immediately of any necessary repair work or damage. Any damage caused by the CUSTOMER’s own repairs shall be borne by the CUSTOMER.
  6. The CUSTOMER may neither sublet the rented HARDWARE to a third party nor assign rights under this contract or grant rights of any kind to the device.
  7. Should a third party assert rights to the HADRWARE by seizure, attachment or the like, the CUSTOMER shall be obliged to notify KASSENHELD immediately by registered letter and to inform the third party thereof by registered letter.
  8. If the CUSTOMER culpably breaches the above provisions, he shall be obliged to compensate KASSENHELD for all damages incurred as a result.
  9. The CUSTOMER shall be liable to pay compensation to KASSENHELD for any damage to the rental item during the rental period.
  10. The proper return of the HARDWARE shall be deemed accepted by the CUSTOMER if a written notice of defects has not been sent to KASSENHELD within 4 calendar weeks of the return.
  11. KASSENHELD must be notified of the extent of the defects and damage for which the CUSTOMER is responsible and must be given the opportunity to inspect them. KASSENHELD shall inform the CUSTOMER of the expected repair costs and the amount to be paid by the CUSTOMER.
  12. If there is disagreement about the condition of the HARDWARE and about the repair time and costs, the HARDWARE must be examined by an expert. The expert must prepare an expert opinion on this. The costs of the expert shall be borne equally by the CUSTOMER and KASSENHELD.
  13. Should it be impossible for the CUSTOMER to fulfill his obligation to return the rented HADRWARE (e.g. due to theft), he shall be obliged to provide an equivalent replacement.
  14. In the case of monetary compensation, the amount required to procure equivalent HARDWARE at the agreed place of return and at the time of the compensation payment shall be paid.
  15. If the customer is also provided with an optional telephone card for special mobile POS hardware, the following rule shall apply: “The SIM cards provided are special M2M multi-network telephone cards. These may only be used in the mobile POS hardware in accordance with the contract. In the event of improper use, e.g. use in a private cell phone, this can lead to extraordinary termination without notice and immediate blocking of the telephone card.”
  16. If the customer returns the device in a significantly worse condition than the condition to be assumed for normal wear and tear, the customer must pay a corresponding compensation claim to KASSENHELD.
  17. KASSENHELD is entitled to provide the customer with new hardware devices as well as hardware devices as good as new.
  18. Payment is to be made by direct debit after conclusion of the contract. The invoice is issued when the service has been provided and is made available to the customer in the download area of the customer portal. Payment by direct debit authorization and the associated fully automated financial accounting processing at the customer’s premises is the main basis for calculating prices and is therefore indispensable.
  19. If the customer is more than 2 weeks in arrears with the payment of the rent, KASSENHELD shall be entitled to block the POS software license and to terminate the hardware rental contract extraordinarily.
  20. The customer may only offset undisputed or legally established claims against claims of KASSENHELD.
  21. If a direct debit amount cannot be collected from the customer’s account, the customer will be charged the resulting return debit fees in addition. The customer will be informed of this by e-mail. The customer can only pay the outstanding amount with debt-discharging effect if the full invoice amount is credited to the provider’s bank account within the specified payment period, stating the invoice number.
  22. Obligations of the tenant
    • In the context of a hardware rental, the customer has the following obligations to cooperate, which means that the customer himself must create all conditions for the proper fulfillment of the contract. The obligations of the customer are:
    • – Timely payment of the rent in full
    • – Acceptance of the rented property
    • – Immediate notification of defects
    • – Correct return of the rental object after the end of the rental period
    • Furthermore, the customer undertakes to use and handle the hardware only as intended, in particular only in accordance with the operating instructions, and to protect it from being affected by external electrical voltage and/or magnetic influences as well as heat, cold and moisture.
  • 11 Support / Customer service
  1. Support services from KASSENHELD include the following activities after conclusion of the contract:
    1. Advice to the CUSTOMER via e-mail, telephone, chat or chat-bot regarding the commissioning or use of the SOFTWARE (hereinafter referred to as “CONSULTING SERVICES”); CONSULTING SERVICES are explicitly not to be understood as tax or financial consulting services, which are expressly not provided by KASSENHELD.
    2. rectification of technical problems that originate from the sphere of KASSENHELD (hereinafter referred to as “FAULT”); in particular, technical problems that do not originate from the sphere of KASSENHELD, which are based on configuration or input errors by the CUSTOMER, which affect the CUSTOMER’s Internet connection or technical defects in the CUSTOMER’s hardware, provided that the hardware was not provided by KASSENHELD and the defect was not already present at the time of delivery.
  2. In the event of a malfunction when using the SOFTWARE, the CUSTOMER must contact us using the 24-hour fault service via the chat / chat-bot of the chargeable telephone hotline 0800/1234567 or by e-mail tokassensupport@Kassenheld.com. Communication via chat / chat-bot or e-mail is free of charge for the CUSTOMER. Please refer to the WEBSITE for the prices of the chargeable telephone hotline.
  3. WE differentiate between the following types of TROUBLES:
    1. “SERIOUS FAILURE”: the SOFTWARE from KASSENHELD has come to a standstill in REAL OPERATION and is unable to process data. This refers to server-side problems that affect a large number of CUSTOMERS and also prevent the OFFLINE MODE from functioning.
    2. “CRITICAL FAILURE”: Certain functions of the SOFTWARE can no longer be used by several CUSTOMERS. These functions have failed completely and cannot be replaced with a workaround.
    3. “NON-CRITICAL FAULT”: The functions of the SOFTWARE can be used with restrictions.
  4. In the case of SERIOUS DISORDERS WE start with
    1. during operating hours (Monday to Sunday, 8:00-22:00) to rectify the problem within two hours at the latest,
    2. outside of operating hours (public holidays) within six hours at the latest to rectify the problem.
  5. In the case of CRITICAL FAILURES WE begin
    1. during operating hours (Monday to Sunday, 8:00-22:00) to rectify the problem within four hours at the latest,
    2. outside operating hours and public holidays within 72 hours at the latest with the rectification of the problem.
  6. In the event of NON-CRITICAL ERRORS, WE will begin to rectify the problem within a reasonable period of time, whereby the prioritization of the rectification of NON-CRITICAL ERRORS may depend, among other things, on the number of CUSTOMERS affected by the problem, the complexity of the problem and our internal problem-solving capacities.
  7. If there is no FAULT, support services are always CONSULTING SERVICES. CONSULTING SERVICES may be free of charge or subject to a charge depending on the subscription or contract type purchased. If CONSULTING SERVICES are subject to a fee, the CUSTOMER shall owe a reasonable fee for them, unless a specific amount has been agreed as a fee. In any case, the CUSTOMER shall only be entitled to CONSULTANCY SERVICES if no other support is offered by KASSENHELD for the CUSTOMER’s request (e.g. declaration on the “SUPPORT WEBSITE”).
  8. Should a CUSTOMER incorrectly classify a problem with the SOFTWARE as a TROUBLE and in this connection make use of CONSULTANCY SERVICES from KASSENHELD, WE expressly reserve the right to charge for the CONSULTANCY SERVICES provided retrospectively. This only applies if CONSULTING SERVICES are subject to a charge for the CUSTOMER and he has not already paid the corresponding amount.
  9. It is noted that the above provisions shall apply as lex specialis for the CUSTOMER’s claims for improvement under warranty law and in rem restitution under damages law in connection with the SOFTWARE.
  10. If the customer has a defective HARDWARE which he has received from KASSENHELD for a fee (purchase or rental), the CUSTOMER has the right to exchange it free of charge within the 1-year warranty period. In the case of HARDWARE in the rental device, KASSENHELD shall replace the HARDWARE free of charge if the defect is not the fault of the CUSTOMER. If the CUSTOMER complains about the HARDWARE due to negligence or gross negligence, KASSENHELD reserves the right to charge the customer for the cost of the new REPLACEMENT HARDWARE.
  11. The CUSTOMER can contact the service channels (chat / chat-bot, emergency hotline or e-mail) to complain about defective HARDWARE. KASSENHELD will send the new HARDWARE to the CUSTOMER within 24 – 48 hours if possible. The delivery of the new HARDWARE depends on the respective transportation conditions, day of the week and availability of the CUSTOMER. KASSENHELD explicitly does not guarantee when the HARDWARE will be delivered to the CUSTOMER.
  • 12 Duration and termination of the contract
  1. Unless otherwise agreed individually (e.g. in the case of SOFTWARE ABOS that can be terminated monthly without commitment), contracts for the SOFTWARE are concluded for a period of twelve months. During this period, the contract cannot be terminated by either KASSENHELD or the CUSTOMER.
  2. Unless otherwise agreed individually (e.g. purchase), rental agreements for the KASSENHARDWARE are concluded for a period of 48 months. During this period, the contract cannot be terminated by either KASSENHELD or the CUSTOMER. At the end of the rental period, the rental contract is automatically extended by a further year unless the CUSTOMER terminates the rental contract with 3 months’ notice to the end of the term. At the end of the rental period, the CUSTOMER must return the KASSENHARDWARE to KASSENHELD in a clean condition. If the CUSTOMER does not return the POS hardware or returns it damaged, the CUSTOMER will be charged a one-off compensation fee. The compensation fee is based on the current value and condition of the HARDWARE.
  3. Contracts are automatically extended by the original contract term after expiry of the contract term unless they are terminated in compliance with the applicable notice period or another agreement has been made. Unless otherwise agreed individually (e.g. in the case of monthly cancelable ABOS without commitment), a notice period of three months to the end of the contract term applies.
  4. The CUSTOMER must comply with the following form for ordinary termination: If a termination cannot be made via the CUSTOMER’S ADMINISTRATION INTERFACE, the form provided on our SUPPORT WEBSITE must be completed and sent to service@Kassenheld.com using the e-mail address registered with KASSENHELD. Other notices of termination shall have no legally binding effect. The right to terminate the contract for good cause remains unaffected by this.
  5. The following conduct on the part of the CLIENT in particular shall constitute good cause entitling KASSENHELD to terminate the contract without notice:
    1. The CUSTOMER is more than one month in arrears with the payment of an invoice, even if only partially.
    2. The CUSTOMER grossly violates its contractual obligations and does not end or remedy this violation even after being warned by KASSENHELD. A warning may be waived if the continuation of the contractual relationship with the CUSTOMER appears unreasonable due to the seriousness of his breach of duty or if success is not to be expected.
    3. The CUSTOMER makes abusive use of CONSULTING SERVICES or other services of KASSENHELD and does not end his actions even after a warning from KASSENHELD.
    4. The CUSTOMER spreads untruths about KASSENHELD or the SOFTWARE in the (social) media.
    5. The CUSTOMER dies or, in the case of a legal entity, is liquidated.
    6. Insolvency proceedings shall be opened against the CUSTOMER’s assets or dismissed for lack of assets to cover costs.
    7. Data protection regarding access to personal data in accordance with Art. 28 GDPR as part of the provision of customer service. Kassenheld can access the customer’s POS system remotely to provide services. In this context, it is possible for Kassenheld employees to gain access to the customer’s personal data. By concluding the contract and GTC, the customer accepts the separate contract on the processing of personal data on behalf of a controller in accordance with Art. 28 GDPR.
  • 13 Remuneration and remuneration adjustment
  1. The prices of KASSENHELD’s services can be found in the respective offer or the CLIENT’s invoice.
  2. Unless otherwise stated, all prices quoted are exclusive of VAT and in EUR.
  3. KASSENHELD is entitled to adjust the prices of the services for each renewal term, but at most to the prices applicable to new customers at the time of renewal. The CUSTOMER shall be informed of the price adjustment at least four weeks before the relevant renewal term by e-mail to the last e-mail address provided.
  • 14 Terms of payment, loss of deadline and offsetting
  1. Unless otherwise agreed, payment claims are due seven days after delivery of the invoice. If a due date has been agreed, the invoice amount must be credited to our account by the due date at the latest. If the CUSTOMER has given us a direct debit authorization, WE shall automatically collect the amount within seven days of invoicing. If the collection fails for reasons within the sphere of the CUSTOMER (e.g. insufficient funds in the account) and KASSENHELD incurs costs as a result, these costs shall be charged to the CUSTOMER.
  2. Invoices shall be made available to the CUSTOMER in electronic form and shall be deemed to have been received as soon as the CUSTOMER could have retrieved or taken note of them under normal circumstances (for more details on the receipt of declarations, see § 13).
  3. All bank charges associated with the payment (e.g. charges for foreign bank transfers) shall be borne by the CUSTOMER.
  4. Payments during the year are only possible by means of electronically processable payment methods (e.g. direct debit, credit card).
  5. When paying by bank transfer, the CUSTOMER is obliged to state the intended purpose of the transfer correctly (as stated on the invoice). If the payment can only be allocated manually through investigations due to the incorrect purpose of use, the CUSTOMER must bear the processing costs for this. As long as the payment cannot be allocated due to the incorrect purpose, the invoice is deemed not to have been paid.
  6. In the event of late payment, we shall charge interest on arrears. The interest rate is twelve percent per annum. In addition, the CUSTOMER is obliged, regardless of fault, to pay a lump sum of EUR 40.00 as compensation for the collection costs incurred by us in accordance with § 458 UGB. In the event that a debt collection agency is involved, the CUSTOMER undertakes to reimburse Us for the costs incurred by Us as a result, insofar as these do not exceed the maximum rates of remuneration due to debt collection agencies in accordance with the ordinance of the competent federal minister.
  7. If the CUSTOMER pays during the year and is more than one month in arrears with a payment during the year, even if only partially, KASSENHELD shall have the right to declare all outstanding payments for the remaining term of the minimum contract period due with immediate effect.
  8. WE reserve the right to temporarily block the CUSTOMER’s access to the SOFTWARE in the event of non-payment (even if only partial) until the outstanding invoices have been settled in full. In the event of such a delay in payment, the CUSTOMER shall also have no claim to CONSULTING SERVICES. The ongoing claim to payment remains unaffected by such a blocking of access. Once the arrears have been settled, the CUSTOMER’s access will be reactivated immediately.
  9. Payments are generally credited first to expenses and costs incurred, then to interest and finally to the outstanding capital.
  10. Offsetting against our claims with counterclaims of the CUSTOMER is only permissible if these have been established by a court or expressly recognized by US in writing.
  11. If the KASSENHELD services are invoiced by a sales partner recognized by Us, corresponding agreements between the sales partner and the CUSTOMER regarding payment terms shall take precedence over these GTC.
  • 15 Receipt of declarations and data changes
  1. WE may send the CUSTOMER all documents, messages, agreements and disclosures in connection with his ACCOUNT (in particular invoices, payment reminders, notices of termination) to the e-mail address last provided by him.
  2. The CUSTOMER is obliged to inform US electronically of any changes to his company data (e.g. name, address, e-mail address, invoice address, company register number, legal form) or his bank details immediately, but at the latest within one week.
  3. Declarations shall be deemed to have been received as soon as the CUSTOMER was able to call them up or take note of them under normal circumstances. Unregistered mail within Austria is deemed to have been received two working days after posting.
  4. Declarations shall also be deemed to have been received if the CUSTOMER has not received them because he has not informed US of the change in his data.
  • 16 Secrecy
  1. Both KASSENHELD and the CUSTOMER are obliged to maintain secrecy about all business and trade secrets of the other contracting party that were obtained in connection with the initiation or fulfillment of this contract and not to make them accessible to third parties, subject to the consent of the contracting party.
  2. This confidentiality obligation shall remain in force for three years after termination of the business relationship or, irrespective of a business relationship, for three years after the offer has been requested.
  3. Should one of the contracting parties be obliged by applicable law, by the decision of a court, an authority or in any other way to disclose confidential information in accordance with paragraph 1, it shall immediately inform the other contracting party of the content and scope of the disclosure obligation.
  • 17 Data protection
  1. The SOFTWARE enables the processing of personal data. The CUSTOMER decides independently and on his own responsibility how to enter all data into the SOFTWARE. He agrees to the corresponding data processing if he enters personal data into the SOFTWARE that relates to himself (e.g. product and company data). If the CUSTOMER processes personal data of third parties (e.g. customers, employees, suppliers) using the SOFTWARE, the CUSTOMER is responsible for ensuring a corresponding data protection basis for the data processing.
  2. The CUSTOMER must keep the access data and passwords for his ACCOUNT secret and protect them from unauthorized access by third parties. The CUSTOMER himself shall be liable for the unauthorized or improper use of his access data, insofar as he is responsible for this.
  3. All other provisions on order processing within the meaning of the GDPR (General Data Protection Regulation) can be found in KASSENHELD’s current order processing contract.
  4. If KASSENHELD has to provide technical customer service for the CUSTOMER in the CASHIER SOFTWARE via remote access / remote access, the CUSTOMER automatically grants permission to view personal data. Annex X contains the detailed data protection agreement.
  • 18 Warranty and contestability
  1. WE guarantee an annual average availability of the SOFTWARE of 99 percent. Excluded from this are circumstances for which the liability of KASSENHELD is excluded (see in particular § 18 (4)). The warranty period for hardware is six months.
  2. The existence of defects must be proven by the CUSTOMER. The applicability of § 924 ABGB (General Civil Code) is excluded, so that the existence of a defect at the time of handover must also be proven in the first six months after handover.
  3. The CUSTOMER shall immediately (at the latest within 14 calendar days after delivery of the goods) notify us in writing of any defects. Hidden defects must also be reported immediately (at the latest within 14 calendar days after they become known), specified and in writing. If the notification of defects is not made in due time, the CUSTOMER’s warranty claims and claims for damages as well as the right to contest errors in relation to the defect not notified in due time shall be excluded.
  4. In the event of a warranty claim, KASSENHELD shall be entitled to determine the warranty remedy (improvement, replacement, price reduction or rescission) itself. Excluded from this are those cases in which the right to conversion is granted by law. In this context, reference should be made to the Lex Specialis of § 9 of these GTC – the statutory warranty remedies with regard to the SOFTWARE shall therefore only apply if KASSENHELD has not fulfilled its obligation to make improvements in accordance with the aforementioned provision.
  5. A price reduction may not be made independently by the CUSTOMER by reducing the agreed fee.
  6. Unless otherwise agreed in detail, the parties expressly waive the right to contest or adjust contracts on the grounds of error or reduction by more than half.
  • 19 Additional provisions for the purchase of HARDWARE
  1. The hardware supplied shall remain the property of KASSENHELD until the purchase price and all associated costs and expenses have been paid in full. In the event of enforcement proceedings against the goods still subject to retention of title, the CUSTOMER shall be obliged to inform KASSENHELD of this immediately and to provide all information and documents that are or may be necessary to secure the existing claims.
  2. If the hardware is shipped, the delivery costs and the risk of transportation shall be borne by the CUSTOMER. The contract is fulfilled when the goods are handed over to the mail carrier.
  3. The CUSTOMER shall accept minor delays in delivery without being entitled to claim damages or withdraw from the contract.
  4. If the CUSTOMER is in default of acceptance, WE are entitled to
    1. either to store the goods with Us, for which the corresponding storage fee will be charged, and at the same time to insist on fulfillment of the contract, or
    2. to withdraw from the contract after setting a reasonable grace period and to utilize the goods elsewhere; in this case, KASSENHELD shall be entitled to retain a processing fee of up to 30 percent of the sales price of the hardware provided to the CUSTOMER.
  5. The CUSTOMER shall only be entitled to withdraw from the contract in the cases granted by law; there are no further rights of withdrawal. As KASSENHELD only concludes contracts with entrepreneurs, the CUSTOMER shall not be entitled to any rights of withdrawal under consumer law. In addition, the CUSTOMER is expressly informed that withdrawal from the hardware purchase contract does not also entitle the CUSTOMER to withdraw from other ABO contracts.
  6. In order to make use of the warranty remedy of improvement, the CUSTOMER must consult with KASSENHELD (via our hotline or by e-mail to service@Kassenheld.com) and comply with the repair process provided for the respective defect. If the process is not adhered to, the CUSTOMER will be invoiced for the additional costs incurred. A return shipment of the hardware to KASSENHELD is also only permitted with prior consultation with US, as otherwise no reversal can be made.
  7. When purchasing devices for which a SIM card is also provided by KASSENHELD (e.g. All in One devices), the included SIM card may only be used for the use of the SOFTWARE. The SIM card must not be removed from the device or used with another device. If the SIM card is used contrary to these provisions, the CUSTOMER himself shall be liable for any damage caused to himself, to KASSENHELD or to third parties. KASSENHELD’s claims to remuneration shall remain in force even if the CUSTOMER can no longer use the corresponding device due to his misconduct.
  8. If the delivered goods bear KASSENHELD company logos, serial numbers or other identification features, these may not be altered or removed.
  • 20 Liability
  1. KASSENHELD shall be liable for damages in all cases of intent or gross negligence, provided that the CUSTOMER can prove that we are at fault. In the event of slight negligence, KASSENHELD shall only be liable for personal injury or damage in accordance with the PHG (Product Liability Act). Liability shall lapse six months after the CUSTOMER becomes aware of the damage and the damaging party, and in any case ten years after the provision of the service or delivery.
  2. To the extent permitted by law, KASSENHELD shall not be liable for indirect damage, loss of profit and positive damage, insofar as the profit has already been realized in a concrete prospect of acquisition, loss of interest, failure to make savings, consequential damage and financial loss, damage from third-party claims and for the loss of data and programs and their recovery.
  3. Any liability of KASSENHELD shall be limited to the amount of the agreed subscription costs or the amount of the agreed service fee.
  4. In particular, KASSENHELD shall not be liable for
  • Damage caused by operating errors, incorrect entries or configurations by the CUSTOMER,
  • Damage caused by configurations of the SOFTWARE carried out by US at the request of the CUSTOMER;
  • Damage as a result of unsecured data within the meaning of § 6 para. 4,
  • Damage due to force majeure,
  • Damage due to hardware that was not provided by KASSENHELD,
  • damage due to a missing or faulty Internet connection (see § 5 para. 3) and
  • other damage originating from the sphere of the CUSTOMER.
  • 21 Amendments to the General Terms and Conditions
  1. Due to changes in the technical, economic and legal framework conditions, WE reserve the right to adapt these General Terms and Conditions. The CUSTOMER shall be informed of the amendment to the GTC by e-mail to the last e-mail address provided or in the ADMINISTRATIVE OFFICE.
  2. If the amendment to the GTC is to the detriment of the CUSTOMER, the CUSTOMER has the right to object. This must be exercised within one month of receipt of the information pursuant to para. 1 via e-mail to service@Kassenheld.com. The deadline is met if the objection is received by KASSENHELD within the specified period. In the absence of an objection by the CUSTOMER, the changes shall be deemed approved and the contract shall be continued on the basis of the new GTC. The CUSTOMER shall be expressly informed of the right of objection in the information pursuant to para. 1.
  3. If the CUSTOMER has effectively objected to an amendment to the GTC in accordance with paragraph 2, the contract with KASSENHELD shall continue unchanged. In this case, however, We shall be entitled to a special right of termination with a notice period of two months if it is technically, economically or legally impossible or unreasonable for Us to adhere to the contract. This right of termination must be exercised within one month via e-mail to the CUSTOMER’s last known e-mail address.
  • 22 Applicable law, place of performance and jurisdiction
  1. This contract is subject to German law to the exclusion of the conflict of laws rules of private international law and the UN Convention on Contracts for the International Sale of Goods (CISG).
  2. The place of performance is Frankfurt am Main.
  3. The exclusive place of jurisdiction for all present and future claims arising from or in connection with this contract shall be Frankfurt am Main.
  • 23 Severability clause

Should individual provisions of these General Terms and Conditions be or become invalid in whole or in part, this shall not affect the validity of the remaining provisions. The wholly or partially invalid provision shall be replaced by a provision whose economic effect comes as close as possible to that of the invalid provision.

Attachments

Appendix 1a

Provisions of the Austrian BAO and RKSV

Preamble

  1. Since 01.04.2017, every cash register in Austria must be protected against tampering with a technical security device. All receipts must be electronically signed with a corresponding CERTIFICATE and a text or QR code must be attached to the receipt. In addition, every cash register must be registered with FinanzOnline in accordance with the RKSV.
  2. At KASSENHELD, the security system is implemented exclusively in the form of a cloud-based security module from an external service provider of KASSENHELD. Other types of security devices (e.g. USB sticks or chip cards with a corresponding reader) cannot be used with the SOFTWARE.
  • 1 CERTIFICATE
  1. CERTIFICATES must be issued by an accredited certification service provider (hereinafter “CSP”) for each entrepreneur on the basis of their VAT identification number (VAT ID), global location number (GLN) or financial and tax number. The CUSTOMER is responsible for the accuracy of the data entered.
  2. Only CERTIFICATES from CSPs approved by KASSENHELD can be used with the SOFTWARE. Appendix 1 shows which providers are used by KASSENHELD. When purchasing a CERTIFICATE ADDITIONAL ABOS, KASSENHELD concludes a contract with the respective CSP for the CUSTOMER.
  3. WE reserve the right to change the CSP if necessary. CUSTOMERS who have a current CERTIFICATE SUPPLEMENTARY SUBSCRIPTION at this time will be informed of this change and any options to terminate the contract by e-mail and in the ADMINISTRATION OFFICE.
  • 2 ADDITIONAL CERTIFICATE SUBSCRIPTIONS
  1. With KASSENHELD there are different CERTIFICATE ADDITIONAL ABOS, which differ according to the signatures contained in a year and the signature creation speed (in milliseconds).
  2. Exceeding the CERTIFICATE ADDITIONAL ABO: If the signatures included are exceeded within a year, the same CERTIFICATE ADDITIONAL ABO is automatically charged again. Irrespective of the remaining term of the CERTIFICATE, the full price of the CERTIFICATE ADDITIONAL ABO is due. The original CERTIFICATE validity period is not changed by the upgrade.
  • 3 Period of validity and termination
  1. CERTIFICATES are only issued for twelve months, unless they are issued automatically due to the CERTIFICATE ADDITIONAL ABOS being exceeded in accordance with § 2 (2) of this Annex. CERTIFICATES are invoiced in advance.
  2. The CERTIFICATE SUPPLEMENTARY SUBSCRIPTION is automatically extended by the original contract term after expiry of the contract term, unless it is terminated in compliance with the applicable notice period or another agreement has been made. The notice period and the form of termination are governed by § 10 of the GTC. In case of doubt, the termination of the subscription for the SOFTWARE shall be accompanied by the termination of the CUSTOMER’s CERTIFICATE ADDITIONAL SUBSCRIPTION.
  • 4 Registering the cash register with FinanzOnline
  1. The CUSTOMER has three options for registering the cash register with FinanzOnline:
    1. automatic registration,
    2. independent registration,
    3. Registration by your own tax advisor.
  2. Automatic registration with FinanzOnline and automatic verification of the initial receipt: WE offer the CUSTOMER the option of having our trusted business trustee (hereinafter referred to as “VWTH”) create a FinanzOnline web service user for a fee and store it in the CUSTOMER’s POS system. This means that the cash register registration and the check of the start receipt can be carried out fully automatically. In order for our VWTH to create a FinanzOnline Webservice user for the CUSTOMER, the CUSTOMER must grant this user a limited commercial trustee authorization.
  3. Independent, manual registration with FinanzOnline and manual verification of the start receipt: With this type of registration, WE cannot provide the CUSTOMER with any support and the CUSTOMER is responsible for ensuring that the registration and verification of the start receipt are carried out correctly.
  4. Registration with FinanzOnline by the customer’s tax advisor: It is possible for a tax advisor chosen by the CUSTOMER to create a FinanzOnline web service user for the CUSTOMER and store it in the cash register or to carry out a manual registration with FinanzOnline (without using the FinanzOnline web service user). For this purpose, WE will send the selected tax advisor all the information required for registration after the CLIENT has provided the corresponding e-mail address in the ADMINISTRATION INTERFACE. With this type of registration, WE cannot provide any support to the CUSTOMER and the CUSTOMER is responsible for ensuring that the registration and the verification of the start document are carried out properly.
  • 5 Automatic annual document check
  1. The CUSTOMER has the option of either carrying out the annual document check prescribed by the RKSV manually himself or having it carried out automatically by KASSENHELD.
  2. The automatic annual document check can be added to the CUSTOMER’S ADMINISTRATION PANEL for a fee.
  3. KASSENHELD cannot provide the CUSTOMER with any support for the manual annual document check and the CUSTOMER is responsible for ensuring that the annual document check is carried out properly.
  • 6 failures
  1. If the signature creation device fails, the SOFTWARE can continue to be used (without restrictions). Only the reference to the failure is given in the QR code. As soon as the signature creation device is operational again, documents are automatically signed again.
  2. In the event of an Internet connection failure, OFFLINE MODE is available for the use of the SOFTWARE (see § 5 para. 3 of the GTC). During OFFLINE MODE, however, there is no connection to the data capture log and no signed receipts can be created.

Annex 1 – Certification service providers

PrimeSign (PrimeSign GmbH, Wielandgasse 2, 8010 Graz)

Appendix 1b

Provisions of the German KassenSichV

Preamble

  1. This appendix applies to CUSTOMERS who are subject to the German KassenSichV.
  2. Since 2020, electronic recording systems in Germany must have a certified technical security device (hereinafter “TSE”) to protect them against tampering. Certain business transactions must be signed electronically and proof of signature must be affixed to the receipts.
  3. KASSENHELD uses an external service provider for electronic signatures in order to implement the signature requirements on a cloud basis.
  • 1 TSE CERTIFICATE
  1. CERTIFICATES for a TSE must be issued by a certified service provider for a company’s cash register based on its data (e.g. company name, address). The CUSTOMER is responsible for the accuracy of the data entered.
  2. Only CERTIFICATES from service providers approved by KASSENHELD can be used with the SOFTWARE. Appendix 1 shows which providers are used by KASSENHELD. The purchase of a CERTIFICATE ADDITIONAL ABOS is deemed to be an order to equip the cash register with a cloud-based TSE. The CUSTOMER must assign the CERTIFICATE to the cash register at the latest when the certified TSE becomes available, so that certain business transactions carried out with the CUSTOMER’s cash register are signed by this service provider.
  3. WE reserve the right to change the service provider if necessary. CUSTOMERS who have a current CERTIFICATE ADDITIONAL SUBSCRIPTION at this time will be informed of this change.
  • 2 ADDITIONAL CERTIFICATE SUBSCRIPTIONS
  1. WE can offer different CERTIFICATE ADDITIONAL ABOS, which may differ in their scope, duration or other characteristics (e.g. number of signed documents, number of CERTIFICATES, signature speed). The exact conditions can be found in the respective offer.
  2. Exceeding the ADDITIONAL CERTIFICATE ABOS: If the terms and conditions of an ADDITIONAL CERTIFICATE ABOS expressly provide for a limit (e.g. the number of signed documents, number of certificates, etc.), WE reserve the right to charge an appropriate amount for the excess.
  • 3 Period of validity and termination
  1. Unless expressly provided otherwise in the terms and conditions of the acquired CERTIFICATE ADDITIONAL ABOS, acquired CERTIFICATE ADDITIONAL ABOS shall have a term of twelve months and shall be invoiced in advance.
  2. The CERTIFICATE SUPPLEMENTARY SUBSCRIPTION is automatically extended by the original contract term after expiry of the contract term, unless it is terminated in compliance with the applicable notice period or another agreement has been made. The notice period and the form of termination are governed by § 10 of the GTC. In case of doubt, the termination of the subscription for the SOFTWARE shall be accompanied by the termination of the CUSTOMER’s CERTIFICATE ADDITIONAL SUBSCRIPTION.
  • 4 Registration and deregistration of cash registers
  1. Depending on the statutory provisions, WE will ensure that the fund can be registered or deregistered in accordance with the applicable regulatory requirements. However, the CUSTOMER is always responsible for the accuracy of the data entered.
  2. WE reserve the right to deregister a cash register if it is not used for a longer period of time.
  3. The CUSTOMER also expressly authorizes KASSENHELD to store all authentication data relevant in connection with the TSE (e.g. PIN/PUK combinations, login data) for the CUSTOMER and to use these without further consultation with the CUSTOMER to the extent technically necessary.
  4. However, the timely and legally compliant registration and deregistration of cash registers always remains the sole responsibility of the CUSTOMER.
  • 5 failures
  1. If the service provider fails, the SOFTWARE can continue to be used (without restrictions). However, the loss is automatically noted in the business transaction (e.g. on the receipt). As soon as the service provider is operational again, business transactions are automatically signed again.
  2. In the event of an Internet connection failure, OFFLINE MODE is available for the use of the SOFTWARE (see § 5 para. 3 of the GTC). During OFFLINE MODE, however, there is no connection to the TSE and no business transactions can be signed. The default is noted in the business transaction. We cannot guarantee legal compliance if the cash register is operated in OFFLINE MODE for a longer period of time.
  • 6 Principles of proper accounting and cash management
  1. The customer / taxable person is obliged by law to keep proper records in electronic or paper form. The taxable person must observe the following requirements: Principle of traceability and verifiability, principles of truth, clarity and continuous recording, completeness, obligation to keep individual records, accuracy, timely bookings and records, order and immutability.
  2. The KASSENHELD cash register complies with the rules of the GOBD (principles for the proper management and storage of books, records and documents in electronic form and for data access). In 2015, the GOBD replaced the rules on GDPdU (principles of data access and verifiability of digital documents), which had been in force since 2001. The essential rules for the proper management of a GOBD cash register are as follows
  3. The customer / taxable person is obliged to report his cash register(s) to his tax office himself. The customer / taxpayer must contact their tax advisor for this. The customer / taxable person is responsible for the proper documentation of business processes that run outside the recording via the POS system.
  4. The customer / taxable person must prepare procedural documentation for proper cash management themselves. The procedural documentation is an important basis for the probative value of manual or IT-supported cash management and the associated other recording and retention obligations under commercial and/or tax law. The consequences of non-compliance can be far-reaching, e.g. non-recognition of operating expenses, overestimation of operating income or profits, up to coercive measures, fines and possibly criminal tax proceedings. KASSENHELD provides the customer with a SAMPLE of procedural documentation for proper cash register management at Kassenheld.com/customer-service/documents.
  5. There should be a clearly regulated process for the procedure of proper cash management, which is designed to avoid risks in the external tax audit, if necessary with the support of experts (e.g. the tax advisor).
  6. Cash management should be described in accordance with the principles for the proper keeping and storage of books, records and documents in electronic form and for data access (GoBD) in procedural documentation that is applied permanently and without restriction. In margin no. 34 of the GoBD states: “The verifiability of the books and other necessary records requires meaningful and complete procedural documentation […] which proves both the current and historical procedural content for the duration of the retention period and corresponds to the versions of the IT system used in practice.”
  7. This sample procedural documentation is intended to provide the person obliged to keep accounts and records with guidance on how to set up proper cash management as well as formulation aids for the structure and content of procedural documentation.
  8. The procedural steps described are limited to cash register systems for the proper settlement of cash and non-cash transactions. In addition, the use of other IT systems that are used for the initial recording of business transactions in the sense of basic recording (e.g. scales, taximeters) must be documented. However, this is not part of this sample procedural documentation. Furthermore, the procedure for the orderly and secure filing of accounting documents and other parts of the taxpayer’s data processing system is not covered by this model. Separate documentation must be prepared for these.
  9. The selected and documented cash management procedures are intended to ensure the regularity and, in particular, the probative value of the bookkeeping and records when applying this sample procedure description. The only standards used are those of commercial and/or tax law. Due to this type of restriction to documents that must be kept or recorded and to the maintenance of the evidential value of the bookkeeping, other aspects, in particular, for example, the evidential value in civil law terms, are not explicitly included in this model.

Jetzt anfragen

Ein Mitarbeiter wird sich in Kürze melden.

Whatsapp




    Beratung vereinbaren