Tillhub’s Technical System Documentation

The attached system documentation describes the technical structure and the processes of the Tillhub POS system for the KassenSichV-compliant recording of POS data. The system documentation forms part of a procedural documentation.

In addition to the technical system documentation provided by Tillhub, further information from the POS user is required for the creation of the mandatory procedural documentation.

The subject of POS management involves measures that serve to document business transactions carried out with the POS systems, which must be recorded and/or documented under commercial and/or tax law according to the principles of proper accounting (GoB).

IT-based accounting must be auditable by a knowledgeable third party within a reasonable time regarding its formal and factual accuracy. A prerequisite for the traceability of the intended procedure is meaningful and up-to-date procedural documentation, which must include a description of all components of the procedure necessary to understand the accounting, the data and document inventories, as well as the established internal control system.

The tax authorities understand procedural documentation to be the description of the organizationally and technically intended procedure for processing tax-relevant information. The documentation must always reflect the components and processes of the IT system actually used in practice. Conversely, the contents of a procedural documentation must also be implemented accordingly.

The procedures and measures described must be followed by all persons involved in the individual process steps, who have been trained and authorized accordingly. Untrained or unauthorized persons must not interfere in the process.

All documents subject to retention must be systematically, completely, promptly, and orderly filed and stored unchanged in accordance with the general GoB requirements of proper conduct.

Please remember to complete the Technical System Documentation by filling in the missing information on pages 4–7 and deleting anything that is not applicable.

Need help creating your procedural documentation?

In times of increasing use of digital media, it is essential to create an overview of all tax-relevant processes (procedures) in a company. If no up-to-date procedural documentation can be presented during a cash register inspection or tax audit, the tax office may, in case of uncertainties, reject the accounting records and impose substantial estimates of revenue. These estimates may also be applied retroactively for several years.

This can lead to financially burdensome consequences that may threaten a company’s existence. Every entrepreneur is personally responsible for creating their procedural documentation.

Creating procedural documentation is absolutely essential and, if done incorrectly, can lead to significant revenue estimates in the event of a tax audit or cash register inspection. Since creating a procedural documentation can be time-consuming and complex, our cooperation partner, OMS-Consulting GmbH, may assist you in this process. The contents of procedural documentation – in addition to the technical system documentation of your POS system – include, among others:

a documentation of all tax-relevant process workflows

an overview of all organizational units

a hardware and software inventory

general company information

operational and organizational instructions

The staff at OMS-Consulting GmbH will be happy to advise you and, if needed, prepare a customized procedural documentation for your company:

oms-consulting.de