Which database do POS systems use

Transitional regulation expired on December 31, 2016!

With the introduction of the digital tax audit on 01/01/2002, high demands were placed on electronic cash register systems in terms of documentation and storage of tax-relevant data. POS systems that do not or only partially meet the legal requirements were not objected to if the taxpayer continued to use them temporarily in their operations. The transition period expired on December 31, 2016! From this point on, every company with an electronic cash register must have switched to the new cash register type.

POS software from POS.expert and the requirements of the GoBD


Ground sentences for ORegular management and storage of B.books, records and documents in electronic form and for D.data access (BMF letter dated November 14, 2014 - IV A 4 - S0316 / 13/10003, BStBl 2014 I page 1450)

Cash register type 5 Proprietary cash registers or PC registers

With the standard Windows operating system, POS.expert, as POS software, is one of the "open systems" of this cash register type. The database used is password-protected and is subject to the principle of individual record-keeping.

Individual record obligation

Every operating income and operating expenditure is recorded via the cashier process and logged according to date, time, operator, business transaction and amount. This includes the deposits and withdrawals (expenses) which are also recorded according to posting date, fixed date, time, operator, business transaction and amount.

Principle of traceability

With the date, time, receipt and receipt item number, business transactions as well as cancellations can be fully traced.

Principle of immutability

Manipulation of the cash register records is impossible because POS.expert works with a protected database. Internal routines also prevent subsequent changes or deletions of business transactions after the storage process.

Archiving the transaction data

POS.expert saves the business transaction data individually and permanently in data tables in the system. The database is protected by a manufacturer-specific password. The stored business transactions are to be kept for 10 years. If the database size exceeds one gigabyte even after the database has been compressed, the database should be backed up and stored in an archive directory. It should be noted that this archive directory and the active database must be backed up regularly. The active database is reduced by a certain period of time with the archiving tool and thus creates space for new business transactions. See 107 database programs

Data access

Thanks to the export option of the journals, the individual business transactions can be output in a CSV file. The entire accounting system can also be checked.

Obligation to cooperate

Ultimately, the duty of the entrepreneur to cooperate applies in the context of a tax audit (ยง200 AO) In particular, the taxpayer must support the tax authorities in exercising their right to access data.

Extract from our manual POS.expert