In the course of digital transformation, the technical challenges for tax audits have changed significantly. Subsequent manipulations of basic digital records without appropriate protection measures can only be detected with great effort, if at all.

In order to effectively prevent such manipulations, the integrity, authenticity and completeness of the recorded data must be ensured. In addition, the data must be recorded immediately and it must be possible to retrieve it for tax audits at any time.

This is achieved by the usage of a Technical Security System (TSS). The electronic record-keeping system sends data to the Technical Security System, which takes over the protection of the data to be recorded and stores the protected data in a standardized format. Tax authorities can then request the protected data and check it for completeness and correctness.

Part 1 – Requirements for Technical Security Systems

The Technical Guideline BSI TR-03153-1 defines binding requirements for Technical Security Systems with which the basic digital records of electronic record-keeping systems must be protected in accordance with section 146a(1) of the Fiscal Code of Germany.

The Technical Guideline BSI TR-03153-1 defines conformity requirements for Technical Security Systems by specifying the basic functionality and structure of Technical Security Systems and defining minimum requirements for interoperability. For this purpose, a standardized data format for the protection of electronic records is specified.

In addition, a standardized interface for the export of the recorded and protected data from the Technical Security System is defined.

The definition of a standardized integration interface – based on the “Secure Element API” according to Technical Guideline BSI TR-03151 – enables a technology open and implementation independent encapsulation of the security functionality of the Technical Security System.

Note: The following documents are only available in German language!

Current Version

• BSI TR-03153-1 Technische Sicherheitseinrichtung für elektronische Aufzeichnungssysteme, Version 1.1.1 (Main document)
• BSI TR-03153-1 Anhang A – Zertifizierungsanforderungen, Version 1.1.1 (Appendix A)
• BSI TR-03153-1 Anhang B – Anforderungen an den ordnungsgemäßen Betrieb der TSE in bestimmten Nutzungsszenarien, Version 1.1.0 (Appendix B)

Old Versions

• BSI TR-03153 Technische Sicherheitseinrichtung für elektronische Aufzeichnungssysteme, Version 1.0.1 (Main document)
• Ergänzung der BSI TR-03153, Version 1.0.1 (Amendment to BSI TR-03153)
• Klarstellungen und Anwendungshinweise zu BSI TR-03153 Version 1.0.1 und BSI-CC-PP-0105-V2-2020 (Clarifications and application notes for BSI TR-03153 v 1.0.1 and BSI-CC-PP-0105-V2-2020)

TS - Test Specification

The Test Specification (TS) of the Technical Guideline BSI-TR-03153 defines conformity tests for Technical Security Systems according to Technical Guideline BSI TR-03153.

Test cases for the current version

• BSI TR-03153-1-TS - Technische Sicherheitseinrichtung für elektronische Aufzeichnungssysteme - Teil 1: Anforderungen an die Technische Sicherheitseinrichtung - Testspezifikation (TS) zu Version 1.1.0 (Test specification)
• BSI TR-03153-1-TS-XML - XML-Testfälle nach BSI TR-03153-1-TS Version 1.1.0 (Test cases according to BSI TR-03153-1-TS )
• BSI TR-03153-1 Anhang A-TS - Technische Sicherheitseinrichtung für elektronische Aufzeichnungssysteme Anhang A - Testspezifikation (TS), Version 1.1.0 (Test specification for the appendix)

Test cases for the old version 1.0.1

• BSI TR-03153 Technische Sicherheitseinrichtung für elektronische Aufzeichnungssysteme Testspezifikation (TS) (Test specification)
• Ergänzung der BSI TR-03153 Technische Sicherheitseinrichtung für elektronische Aufzeichnungssysteme Testspezifikation (TS) (Amendment for the test specification)
• XML-Testfälle nach BSI TR-03153 (XML test cases)
• Ergänzungen zu den XML-Testfällen nach BSI TR-03153 (Amendment for the XML test cases)
• Klarstellungen und Anwendungshinweise zu BSI TR-03153-TS und BSI-CC-PP-0105-V2-2020 (Clarifications and application notes for the test specification and protection profile SMAERS)

Part 2 – Regulation for the temporary preservation of the legally required certification of Technical Security Systems in justified exceptional cases

Part 2 of the Technical Guideline BSI TR-03153 describes the regulation for the temporary preservation of the legally required certification of Technical Security Systems in justified exceptional cases.

This regulation addresses Technical Security Systems which are operated in the field and for which the required Common Criteria certifications are no longer valid (for example, due to discovery of a vulnerability or because the Technical Security Systems was brought into the field under transitional regulations during the introductory phase). The aim of this regulation is, to alternatively certify such Technical Security Systems according to this Technical Guideline, either in order to return into adequately certified regular operation or to enable orderly decommissioning of these Technical Security Systems in the field.

• Technische Richtlinie BSI TR-03153-2 Version 1.0.0 (Main document)
• Technische Richtlinie BSI TR-03153-2 Testspezifikation (TS) Version 1.0.0 (Test specification)