Terms of Service (OpenFiskal & Meldefluss)

Status: 23.02.2026

Contracting Parties:

OpenFiskal GmbH Rosenthaler Str. 72A 10119 Berlin (hereinafter referred to as the "Provider")

and

The Commercial Merchant (hereinafter referred to as the "User")

Preamble and Scope of Application These Terms of Use govern the provision and use of the software applications (SaaS) "OpenFiskal" and "Meldefluss". The offer is directed exclusively at entrepreneurs within the meaning of § 14 BGB (commercial or independent professional activity). A contract with consumers is excluded. By installing the App, the User confirms that they are acting as an entrepreneur.

§ 1 Subject Matter of the Contract and Scope of Services

1. Service Description: The Provider makes the service "OpenFiskal" and the supplementary module "Meldefluss" available as Software-as-a-Service (SaaS) in the form of Apps for Shopify. The installation is carried out via the official Shopify App Store; access is via the Shopify Admin Interface and/or the User's Shopify POS.

2. Purpose of the Software: The Apps enable commercial users of Shopify (POS and E-commerce) to technically implement the respective local fiscal requirements. This includes:

   • Germany: Technical Security Device (TSE) according to KassenSichV and reporting obligation according to § 146a AO.

   • Austria: Signature creation according to RKSV.

   • Switzerland: Compliance with the principles of proper accounting (GeBüV).

   • Italy: Transmission of sales via Cloud-RT.

   • France: Ensuring immutability and archiving according to the Loi Anti-Fraude à la TVA.

3. Technical Provision: The Provider acts as a technical middleware between the Shopify system and the required fiscal services (e.g., fiskaly, tax authorities/ELSTER, Agenzia delle Entrate). The User hereby commissions the Provider to transmit the required transaction and master data to these services and – as far as technically necessary – to set up corresponding sub-accounts or certificates with these service providers on their behalf.

4. No Tax Consulting: The Provider provides purely technical services. The responsibility for the tax assessment and correctness of the recorded business transactions as well as the reported master data remains solely with the User.

5. Restriction on Vouchers: The software technically supports only the processing of multi-purpose vouchers (taxation only upon redemption). The fiscal mapping of single-purpose vouchers (taxation already upon issue) is not supported. The User is obligated to ensure that no single-purpose vouchers are sold via the system, or that these are recorded separately in accounting.

§ 2 Availability (SLA)

1. System Availability: An average annual availability of 99.5% is targeted.

2. Exceptions: Downtimes due to force majeure, disruptions to the User's internet connection, or failures of third-party providers (e.g., financial authorities/ELSTER, cloud providers, Shopify, fiskaly) are not included in the availability calculation.

§ 3 Country-Specific Conditions

The User selects the country module applicable to their location.

General Archiving Obligation and Data Backup: Unless the User has explicitly booked a separate additional product for long-term archiving (e.g., "OpenFiskal Archive"), the obligation for the permanent, revision-proof storage of the data lies solely with the User.

• Standard Storage: In the standard tariff, storage on the Provider's servers is for technical provision only and not for fulfilling statutory retention periods (e.g., 10 years).

• Export Obligation: The User is obligated to regularly (at least monthly) export the generated receipts, protocols (e.g., Z-reports, Ticket Z), and cash book data and to archive them in a revision-proof manner on their own systems. The Provider assumes no guarantee for the permanent availability of historical data in the standard tariff.

A. Germany (KassenSichV & Reporting Obligation)

1. Cloud-TSE: OpenFiskal provides a certified Technical Security Device (TSE) as a cloud solution.

2. Reporting Obligation (§ 146a Para. 4 AO) and Use of the "Meldefluss" Add-On: The User is legally obligated to register their electronic recording systems (cash registers) and the associated TSE with the competent tax office in a timely manner, to report changes, and to report decommissioning.

   • Sole Responsibility: Regardless of the use of technical aids, the sole responsibility for meeting the deadline, the substantive correctness, and the completeness of the report is borne by the User.

   • Function of the "Meldefluss" App: If the User uses the supplementary App "Meldefluss", it acts as a technical interface that prepares data from OpenFiskal (e.g., TSE serial numbers) for the report.

     • XML Export (Manual): When using the export function, the Provider is only responsible for providing an ELSTER-compliant XML file. The User is solely responsible for the manual upload in the ELSTER portal.

     • Direct Transmission (Automated): When using the paid direct transmission, the transmission is carried out via the infrastructure of a technical third-party provider (fiskaly). The Provider is not liable for transmission errors that lie within the sphere of responsibility of the third-party provider or the receiving servers of the tax administration (ELSTER).

   • Checking Master Data: Before submitting the report, the User is obligated to ensure that a productive TSE ("Live-TSE") (no test TSE) is used and that all master data (especially the 13-digit tax number, commissioning date) are correct. The Provider assumes no liability for incorrect reports due to incorrect User input or configurations.

   • Lifecycle: The obligation to use also extends to change reports and deregistration.

3. Data Export: OpenFiskal provides the data in the legally required format (DSFinV-K export as well as TAR-File export of the TSE).

4. Obligation to Close Cash Sessions (Z-Report): The proper generation of the DSFinV-K export requires the User to properly close the cash session ("Register Shift") in the Shopify POS App regularly (usually daily at the close of business). If the User fails to do this, OpenFiskal cannot guarantee complete and valid DSFinV-K exports.

5. Restriction on Down Payments: Due to technical circumstances of the Shopify platform, a DSFinV-K-compliant distinction between down payments (taxation upon cash flow before service) and the creation of receivables (service before payment) is not fully automated. The scope of services is limited to standard transactions. If the merchant uses functions for down payments, they assume the risk for the correct tax treatment in the export.

B. Austria (RKSV)

1. Signature Creation: OpenFiskal signs receipts in accordance with the Cash Register Security Ordinance (RKSV).

2. FinanzOnline: The registration of the signature creation unit and the checking of the initial receipt via FinanzOnline are the responsibility of the User.

3. Incorrect Information: For the re-issuance of certificates, which becomes necessary due to incorrect company data (e.g., incorrect UID) provided by the User, the Provider reserves the right to charge a processing fee of 30.00 EUR.

4. Data Acquisition Protocol (DEP): The User is obligated to back up the DEP quarterly (§ 131 BAO).

5. Creation of Monthly and Annual Receipts (Trigger): The User acknowledges that the system-side generation and transmission of the monthly receipt as well as the annual receipt to FinanzOnline is technically triggered only by the first transaction in the respective following month (or in the new calendar year). To comply with the legal reporting deadline for the annual receipt (February 15), the User is obligated to ensure that a transaction (if necessary, a zero receipt) is carried out in the Shopify POS App in good time before this date.

C. Switzerland (GeBüV)

1. Properness: OpenFiskal supports the immutability of bookings. There is no technical certification obligation.

2. Responsibility: The User confirms that their use of OpenFiskal complies with the principles of proper accounting (GeBüV).

D. Italy (Registratore Telematico)

1. Cloud-RT: OpenFiskal provides a virtual solution ("Cloud Registratore Telematico").

2. Uniform Transmission: The solution uniformly transmits transaction data from Shopify POS and E-commerce to the Agenzia delle Entrate.

3. Emergency Procedure (Procedura di emergenza): Should a transmission not be possible due to technical malfunctions, the User is obligated to comply with the statutory emergency procedures (e.g., manual entry in the "Registro dei corrispettivi di emergenza").

4. No E-Invoicing: The creation and transmission of electronic invoices (Fatturazione Elettronica via SdI) is not part of the scope of services.

5. Updating Access Data (Credenziali): The User is obligated to update their access data for the Agenzia delle Entrate portal (FiscoOnline / Entratel) at the specified intervals (usually every 90 days) and to re-enter them in the App. The Provider is not liable for errors due to expired access data.

E. France (Loi Anti-Fraude)

1. Certificate: The User receives an individual certificate of conformity (Attestation individuelle de conformité).

2. Archiving: The User must regularly back up the generated fiscal archives (Clôture Grand Total / Ticket Z) and retain them for 6 years.

§ 4 User Obligations

1. System Requirements:

   • The User ensures that their hardware and internet connection are suitable.

   • Shopify Tariffs (POS Pro vs. Lite): When using Shopify POS Lite, the Provider explicitly points out that platform-related restrictions exist (e.g., no possibility to print fiscal data on the standard paper receipt). In this case, the User is solely responsible for providing the fiscal data via an alternative route.

   • The User is responsible for updates to the Shopify App and the operating system.

2. Master Data: The User assures that all company data (e.g., VAT ID, tax number) are correct.

3. Organizational Emergency Concept: The User ensures that they can continue business operations lawfully even offline (without internet) (e.g., manual receipt blocks).

4. Complete Connection of All End Devices: The User bears sole responsibility for ensuring that all end devices used are properly connected to the App. A mixed operation of fiscalized and non-fiscalized cash registers is inadmissible.

5. Prohibition of Misuse (Anti-Abuse): The User undertakes to refrain from actions aimed at circumventing the fee structure. This applies in particular to the disproportionately frequent activation and deactivation of cash registers (end devices) within short periods. In case of misuse, the Provider is entitled to block or terminate the service.

6. Compatibility with Third-Party Apps: The Provider assumes no guarantee for compatibility with other Shopify Apps (e.g., Apps for discounts, bundles, loyalty programs). If such Apps manipulate the shopping cart data in such a way that the fiscal data are changed or transmitted incompletely, the Provider is not liable.

7. Cooperation with Permissions and Monitoring:

   • Admin Check: The User is obligated to regularly (at least weekly) call up the App in the Shopify Admin area to confirm permission requests or updates.

   • Error Monitoring: The User must regularly check the transaction log for completeness. If transactions are marked as "Not Signed" or faulty, it is the User's responsibility to immediately take measures to remedy the error (e.g., "Retry" function, subsequent posting).

8. Responsibility for Configuration and Accounting Values: The Provider calculates receipt totals and tax portions based on the raw data transmitted by Shopify and the User's settings.

   • Configuration: The User is solely responsible for entering correct tax rates in Shopify.

   • Verification Obligation: The User is obligated to check reports and exports for plausibility before handing them over to authorities.

9. Duty to Respond: The User is obligated to provide a current email address and to react to compliance-critical notifications from the Provider within the set deadline. If they fail to do so, the Provider is not liable for any resulting disadvantages.

§ 5 Contract Term, Prices, and Billing

1. Conclusion of Contract and Term:

   • The contract is concluded with the installation of the App and the confirmation of the fees ("App Charge") in the Shopify system.

   • The contract is concluded for an indefinite period.

   • The term is based on the billing cycle chosen by the User (usually monthly or annually). The contract is automatically extended by the respective period unless terminated.

2. Termination:

   • The User can terminate the contract at any time at the end of the current billing period.

   • Termination is technically carried out by uninstalling the App or ending the subscription in the Shopify Admin area.

   • The right to extraordinary termination for good cause remains unaffected.

3. Billing and Due Date:

   • Fees are generally billed automatically via the Shopify Billing API. The payment terms and billing modalities of Shopify apply.

   • Meldefluss Fees: Fees for direct transmission via Meldefluss are transaction-based (per location/report) and are itemized separately.

4. Manual Invoicing:

   • For open claims which, for whatever reason (e.g., error of the Shopify API, blocked credit card of the User), could not be successfully collected via the Shopify billing system, the Provider reserves the right to manually invoice these to the User. Such invoices are due for payment immediately.

5. Price adjustments:

   • Existing Subscriptions: The Provider can adjust fees for ongoing subscriptions with a notice period of four weeks. In this case, the User has a special right of termination at the time the increase takes effect.

   • New Bookings: The current list prices at the time of booking always apply to the addition of further cash registers (licenses) or the conclusion of new subscriptions. There is no grandfathering of prices from earlier bookings for new licenses.

6. Subscription Management and Cash Register Lifecycle:

   • Uniform Cycle: All cash registers in the User's account are mandatorily subject to the same billing cycle.

   • Deactivation: When a cash register is deactivated during a current cycle, no proportional refund (No Pro-Rata Refund) is made. The license remains usable until the end of the paid period.

   • Reactivation: The reactivation of a cash register is technically considered a new installation. It triggers the creation of a new fiscalization unit (new costs/certificates).

   • Italy Special Regulation: For the Italian market, technically only annual subscriptions are offered.

7. Consequences of Termination (Deinstallation):

   • The uninstallation of the App leads to the termination of the subscription with Shopify.

   • Important Note on Decommissioning: The cash register is not automatically deregistered with the financial authorities (e.g., Tax Office/ELSTER or FinanzOnline) by the uninstallation. The User is solely obligated to manually carry out all legally required steps for decommissioning (e.g., final receipt, deregistration via Meldefluss) before the termination takes effect.

§ 6 Warranty and Liability

1. No Guarantee for Seamless Signing: A 100% seamless signing is not owed if external factors prevent the provision of services. This includes failures of Shopify, the Cloud-TSE/Fiscal Providers (e.g., fiskaly), or the internet connection.

2. Limitation of Liability: The Provider is liable without limitation for intent and gross negligence. In the case of slight negligence, the Provider is only liable for the violation of essential contractual obligations, limited to the typical, foreseeable damage.

3. Exclusion: The Provider is not liable for the tax recognition of the data by financial authorities or for fines (e.g., due to delayed reporting via Meldefluss), provided that the technical provision was free of defects within the scope of availability.

§ 7 Data Protection

Processing is carried out in accordance with the GDPR. The Data Processing Agreement (DPA) available at https://www.openfiskal.com/dpa is an integral part of these Terms of Use.

§ 8 Final Provisions

1. Choice of Law: The law of the Federal Republic of Germany applies.

2. Place of Jurisdiction: Berlin.

3. Severability Clause: Should individual provisions be invalid, the remainder of the contract remains valid.

4. Authoritative Version: These Terms of Use may be available in several languages. In the event of contradictions or doubts regarding interpretation, the English language version shall be authoritative and legally binding.