BSI-DSZ-CC-1130-V2-2021
for
fiskaly Security Module Application for Electronic
Record-keeping Systems, Version 1.0.6
from
fiskaly GmbH
BSI - Bundesamt für Sicherheit in der Informationstechnik, Postfach 20 03 63, D-53133 Bonn
Phone +49 (0)228 99 9582-0, Fax +49 (0)228 9582-5477, Infoline +49 (0)228 99 9582-111
Certification Report V1.0 CC-Zert-327 V5.41
BSI-DSZ-CC-1130-V2-2021 (*)
Fiscalization
fiskaly Security Module Application for Electronic Record-keeping
Systems
Version 1.0.6
from fiskaly GmbH
PP Conformance: Common Criteria Protection Profile Security Module
Application for Electronic Record-keeping Systems
(SMAERS) Version 1.0, 15 July 2020, BSI-CC-PP-
0105-V2-2020
Functionality: PP conformant
Common Criteria Part 2 extended
Assurance: Common Criteria Part 3 conformant
EAL 2 augmented by ALC_LCD.1 and ALC_CMS.3
The IT Product identified in this certificate has been evaluated at an approved evaluation
facility using the Common Methodology for IT Security Evaluation (CEM), Version 3.1
extended by Scheme Interpretations for conformance to the Common Criteria for IT
Security Evaluation (CC), Version 3.1. CC and CEM are also published as ISO/IEC 15408
and ISO/IEC 18045.
(*) This certificate applies only to the specific version and release of the product in its
evaluated configuration and in conjunction with the complete Certification Report and
Notification. For details on the validity see Certification Report part A chapter 5.
The evaluation has been conducted in accordance with the provisions of the certification
scheme of the German Federal Office for Information Security (BSI) and the conclusions
of the evaluation facility in the evaluation technical report are consistent with the
evidence adduced.
This certificate is not an endorsement of the IT Product by the Federal Office for
Information Security or any other organisation that recognises or gives effect to this
certificate, and no warranty of the IT Product by the Federal Office for Information
Security or any other organisation that recognises or gives effect to this certificate, is
either expressed or implied.
Bonn, 3 December 2021
For the Federal Office for Information Security
Sandro Amendola L.S.
Head of Division
Bundesamt für Sicherheit in der Informationstechnik
Godesberger Allee 185-189 - D-53175 Bonn - Postfach 20 03 63 - D-53133 Bonn
Phone +49 (0)228 99 9582-0 - Fax +49 (0)228 9582-5477 - Infoline +49 (0)228 99 9582-111
SOGIS
Recognition Agreement
for components up to
EAL 4
Common Criteria
Recognition Arrangement
recognition for components
up to EAL 2
Certification Report BSI-DSZ-CC-1130-V2-2021
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BSI-DSZ-CC-1130-V2-2021 Certification Report
Contents
A. Certification......................................................................................................................6
1. Preliminary Remarks....................................................................................................6
2. Specifications of the Certification Procedure...............................................................6
3. Recognition Agreements..............................................................................................7
4. Performance of Evaluation and Certification................................................................8
5. Validity of the Certification Result.................................................................................8
6. Publication....................................................................................................................9
B. Certification Results.......................................................................................................10
1. Executive Summary....................................................................................................11
2. Identification of the TOE.............................................................................................12
3. Security Policy............................................................................................................14
4. Assumptions and Clarification of Scope.....................................................................14
5. Architectural Information.............................................................................................14
6. Documentation...........................................................................................................15
7. IT Product Testing.......................................................................................................15
8. Evaluated Configuration.............................................................................................17
9. Results of the Evaluation............................................................................................17
10. Obligations and Notes for the Usage of the TOE.....................................................19
11. Security Target..........................................................................................................20
12. Regulation specific aspects (eIDAS, QES)..............................................................20
13. Definitions.................................................................................................................20
14. Bibliography..............................................................................................................22
C. Excerpts from the Criteria..............................................................................................24
D. Annexes.........................................................................................................................25
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Certification Report BSI-DSZ-CC-1130-V2-2021
A. Certification
1. Preliminary Remarks
Under the BSIG1
Act, the Federal Office for Information Security (BSI) has the task of
issuing certificates for information technology products.
Certification of a product is carried out on the instigation of the vendor or a distributor,
hereinafter called the sponsor.
A part of the procedure is the technical examination (evaluation) of the product according
to the security criteria published by the BSI or generally recognised security criteria.
The evaluation is normally carried out by an evaluation facility recognised by the BSI or by
BSI itself.
The result of the certification procedure is the present Certification Report. This report
contains among others the certificate (summarised assessment) and the detailed
Certification Results.
The Certification Results contain the technical description of the security functionality of
the certified product, the details of the evaluation (strength and weaknesses) and
instructions for the user.
2. Specifications of the Certification Procedure
The certification body conducts the procedure according to the criteria laid down in the
following:
● Act on the Federal Office for Information Security1
● BSI Certification and Approval Ordinance2
● BMI Regulations on Ex-parte Costs 3
● Special decrees issued by the Bundesministerium des Innern (Federal Ministry of the
Interior)
● DIN EN ISO/IEC 17065 standard
● BSI certification: Scheme documentation describing the certification process (CC-
Produkte) [3]
● BSI certification: Scheme documentation on requirements for the Evaluation Facility, its
approval and licencing process (CC-Stellen) [3]
1
Act on the Federal Office for Information Security (BSI-Gesetz - BSIG) of 14 August 2009,
Bundesgesetzblatt I p. 2821
2
Ordinance on the Procedure for Issuance of Security Certificates and approval by the Federal Office for
Information Security (BSI-Zertifizierungs- und -Anerkennungsverordnung - BSIZertV) of 17 December
2014, Bundesgesetzblatt 2014, part I, no. 61, p. 2231
3
BMI Regulations on Ex-parte Costs - Besondere Gebührenverordnung des BMI für individuell
zurechenbare öffentliche Leistungen in dessen Zuständigkeitsbereich (BMIBGebV), Abschnitt 7 (BSI-
Gesetz) - dated 2 September 2019, Bundesgesetzblatt I p. 1365
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BSI-DSZ-CC-1130-V2-2021 Certification Report
● Common Criteria for IT Security Evaluation (CC), Version 3.14
[1] also published as
ISO/IEC 15408.
● Common Methodology for IT Security Evaluation (CEM), Version 3.1 [2] also published
as ISO/IEC 18045
● BSI certification: Application Notes and Interpretation of the Scheme (AIS) [4]
3. Recognition Agreements
In order to avoid multiple certification of the same product in different countries a mutual
recognition of IT security certificates - as far as such certificates are based on ITSEC or
CC - under certain conditions was agreed.
3.1. European Recognition of CC – Certificates (SOGIS-MRA)
The SOGIS-Mutual Recognition Agreement (SOGIS-MRA) Version 3 became effective in
April 2010. It defines the recognition of certificates for IT-Products at a basic recognition
level and, in addition, at higher recognition levels for IT-Products related to certain SOGIS
Technical Domains only.
The basic recognition level includes Common Criteria (CC) Evaluation Assurance Levels
EAL 1 to EAL 4. For "Smartcards and similar devices" a SOGIS Technical Domain is in
place. For "HW Devices with Security Boxes" a SOGIS Technical Domains is in place, too.
In addition, certificates issued for Protection Profiles based on Common Criteria are part of
the recognition agreement.
The current list of signatory nations and approved certification schemes, details on
recognition, and the history of the agreement can be seen on the website at
https://www.sogis.eu.
The SOGIS-MRA logo printed on the certificate indicates that it is recognised under the
terms of this agreement by the related bodies of the signatory nations. A disclaimer
beneath the logo indicates the specific scope of recognition.
This certificate is recognized under SOGIS-MRA for all assurance components selected.
3.2. International Recognition of CC – Certificates (CCRA)
The international arrangement on the mutual recognition of certificates based on the CC
(Common Criteria Recognition Arrangement, CCRA-2014) has been ratified on 08
September 2014. It covers CC certificates based on collaborative Protection Profiles (cPP)
(exact use), CC certificates based on assurance components up to and including EAL 2 or
the assurance family Flaw Remediation (ALC_FLR) and CC certificates for Protection
Profiles and for collaborative Protection Profiles (cPP).
The current list of signatory nations and approved certification schemes can be seen on
the website: https://www.commoncriteriaportal.org.
The Common Criteria Recognition Arrangement logo printed on the certificate indicates
that this certification is recognised under the terms of this agreement by the related bodies
of the signatory nations. A disclaimer beneath the logo indicates the specific scope of
recognition.
4
Proclamation of the Bundesministerium des Innern of 12 February 2007 in the Bundesanzeiger dated
23 February 2007, p. 3730
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Certification Report BSI-DSZ-CC-1130-V2-2021
This certificate is recognized according to the rules of CCRA-2014, i. e. up to and including
CC part 3 EAL 2+ ALC_FLR components.
4. Performance of Evaluation and Certification
The certification body monitors each individual evaluation to ensure a uniform procedure, a
uniform interpretation of the criteria and uniform ratings.
The product fiskaly Security Module Application for Electronic Record-keeping Systems,
Version 1.0.6 has undergone the certification procedure at BSI. This is a re-certification
based on BSI-DSZ-CC-1130-2021. Specific results from the evaluation process BSI-DSZ-
CC-1130-2021 were re-used.
The evaluation of the product fiskaly Security Module Application for Electronic Record-
keeping Systems, Version 1.0.6 was conducted by SRC. The evaluation was completed on
14 October 2021. SRC is an evaluation facility (ITSEF)5
recognised by the certification
body of BSI.
For this certification procedure the sponsor and applicant is: fiskaly GmbH.
The product was developed by: fiskaly GmbH.
The certification is concluded with the comparability check and the production of this
Certification Report. This work was completed by the BSI.
5. Validity of the Certification Result
This Certification Report applies only to the version of the product as indicated. The
confirmed assurance package is valid on the condition that
● all stipulations regarding generation, configuration and operation, as given in the
following report, are observed,
● the product is operated in the environment described, as specified in the following report
and in the Security Target.
For the meaning of the assurance components and assurance levels please refer to CC
itself. Detailed references are listed in part C of this report.
The Certificate issued confirms the assurance of the product claimed in the Security Target
at the date of certification. As attack methods evolve over time, the resistance of the
certified version of the product against new attack methods needs to be re-assessed.
Therefore, the sponsor should apply for the certified product being monitored within the
assurance continuity program of the BSI Certification Scheme (e.g. by a re-assessment or
re-certification). Specifically, if results of the certification are used in subsequent evaluation
and certification procedures, in a system integration process or if a user's risk
management needs regularly updated results, it is recommended to perform a re-
assessment on a regular e.g. annual basis.
In order to avoid an indefinite usage of the certificate when evolved attack methods would
require a re-assessment of the products resistance to state of the art attack methods, the
maximum validity of the certificate has been limited. The certificate issued on 3 December
2021 is valid until 02. December 2029. Validity can be re-newed by re-certification.
The owner of the certificate is obliged:
5
Information Technology Security Evaluation Facility
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BSI-DSZ-CC-1130-V2-2021 Certification Report
1. when advertising the certificate or the fact of the product's certification, to refer to
the Certification Report as well as to provide the Certification Report, the Security
Target and user guidance documentation mentioned herein to any customer of the
product for the application and usage of the certified product,
2. to inform the Certification Body at BSI immediately about vulnerabilities of the
product that have been identified by the developer or any third party after issuance
of the certificate,
3. to inform the Certification Body at BSI immediately in the case that security relevant
changes in the evaluated life cycle, e.g. related to development and production sites
or processes, occur, or the confidentiality of documentation and information related
to the Target of Evaluation (TOE) or resulting from the evaluation and certification
procedure where the certification of the product has assumed this confidentiality
being maintained, is not given any longer. In particular, prior to the dissemination of
confidential documentation and information related to the TOE or resulting from the
evaluation and certification procedure that do not belong to the deliverables
according to the Certification Report part B, or for those where no dissemination
rules have been agreed on, to third parties, the Certification Body at BSI has to be
informed,
4. to conduct a reassessment before the end of 5 years in order to assess the
robustness of the product against new state-of-the-art attack methods. This has to
be done on the developer‘s own initiative and at his own expense. As evidence a
report regarding a reassessment or a re-certification according to the regulations of
the BSI certification scheme shall be provided.
In case of changes to the certified version of the product, the validity can be extended to
the new versions and releases, provided the sponsor applies for assurance continuity (i.e.
re-certification or maintenance) of the modified product, in accordance with the procedural
requirements, and the evaluation does not reveal any security deficiencies.
6. Publication
The product fiskaly Security Module Application for Electronic Record-keeping Systems,
Version 1.0.6 has been included in the BSI list of certified products, which is published
regularly (see also Internet: https://www.bsi.bund.de and [5]). Further information can be
obtained from BSI-Infoline +49 228 9582-111.
Further copies of this Certification Report can be requested from the developer6
of the
product. The Certification Report may also be obtained in electronic form at the internet
address stated above.
6
fiskaly GmbH
Mariahilfer Straße 36/5, 4. OG
AT-1070 Wien
Österreich
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Certification Report BSI-DSZ-CC-1130-V2-2021
B. Certification Results
The following results represent a summary of
● the Security Target of the sponsor for the Target of Evaluation,
● the relevant evaluation results from the evaluation facility, and
● complementary notes and stipulations of the certification body.
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BSI-DSZ-CC-1130-V2-2021 Certification Report
1. Executive Summary
The Target of Evaluation (TOE) is fiskaly Security Module Application for Electronic
Record-keeping Systems, Version 1.0.6 provided by fiskaly GmbH.
It is a Security Module application for Electronic Record-keeping Systems implemented as
software. The TOE is a local software library that will run within a TSE that implements the
client-server architecture running on a platform supporting secure storage of assets.
The TOE relies on the fiskaly Cloud Crypto Service Provider (BSI-DSZ-CC-1153-V3) as a
Cryptographic Service Provider Light (CSPL) for all cryptographic operations except for the
TOE sided implementation of the Trusted Channel which is implemented using the
Password Authenticated Connection Establishment (PACE) protocol [9] by the TOE itself.
This CSPL is not part of this TOE.
The TOE provides the following functions:
● Generation of Log messages
● Security Management functions
● Audit records
● Import of Transaction Data from and Export of Log message to CTSS interface
component
● Identification of external entities (CSPL,CTSS) and authentication of Administrators
● Test of external entities (CSPL, CTSS)
● Self-test and secure state
● Secure download and authorized use of Update Code Package
● Secure Import and Export of User Data
● Secure communication between TOE and CSPL via Trusted Channel
The Security Target [6] is the basis for this certification. It is based on the certified
Protection Profile Common Criteria Protection Profile Security Module Application for
Electronic Record-keeping Systems (SMAERS) Version 1.0, 15 July 2020, BSI-CC-PP-
0105-V2-2020 [8].
The TOE Security Assurance Requirements (SAR) are based entirely on the assurance
components defined in Part 3 of the Common Criteria (see part C or [1], Part 3 for details).
The TOE meets the assurance requirements of the Evaluation Assurance Level EAL 2
augmented by ALC_LCD.1 and ALC_CMS.3.
The TOE Security Functional Requirements (SFR) relevant for the TOE are outlined in the
Security Target [6], chapter 6. They are selected from Common Criteria Part 2 and some of
them are newly defined. Thus the TOE is CC Part 2 extended.
The TOE Security Functional Requirements are implemented by the following TOE
Security Functionality:
TOE Security Functionality Addressed issue
SF_SecMan Security Management
SF_IdAuth User Identification and Authentication
SF_UserDataProt User Data Protection
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TOE Security Functionality Addressed issue
SF_TSFProt Protection of the TSF
SF_Audit Security Audit
SF_UcpImp Code Update Package Import
SF_TrustChan Trusted channel between TOE and
CSPLight
Table 1: TOE Security Functionalities
For more details please refer to the Security Target [6], chapter 7.
The assets to be protected by the TOE are defined in the Security Target [6], chapter 3.1.
Based on these assets the TOE Security Problem is defined in terms of Assumptions,
Threats and Organisational Security Policies. This is outlined in the Security Target [6],
chapter 3.
This certification covers the configurations of the TOE as outlined in chapter 8.
The vulnerability assessment results as stated within this certificate do not include a rating
for those cryptographic algorithms and their implementation suitable for encryption and
decryption (see BSIG Section 9, Para. 4, Clause 2).
The certification results only apply to the version of the product indicated in the certificate
and on the condition that all the stipulations are kept as detailed in this Certification
Report. This certificate is not an endorsement of the IT product by the Federal Office for
Information Security (BSI) or any other organisation that recognises or gives effect to this
certificate, and no warranty of the IT product by BSI or any other organisation that
recognises or gives effect to this certificate, is either expressed or implied.
2. Identification of the TOE
The Target of Evaluation (TOE) is called:
fiskaly Security Module Application for Electronic Record-keeping Systems, Version
1.0.6
The following table outlines the TOE deliverables:
No Type Identifier Release Form of Delivery
1 SW The delivered item is a
docker image containing the
TOE.
Docker image
reference/name
as provided by
fiskaly GmbH:
IMAGE="$REGI
STRY/fiskaly/
smaers: 1.0.6"
The docker image containing the
TOE will be delivered via TLS-
protected download to the
integrator who checks the TOE
version number using the
command ‘GetStatus’ and the
TOE’s authenticity and integrity
as described below. He installs
and personalizes the TOE which
is then delivered to the taxpayer.
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BSI-DSZ-CC-1130-V2-2021 Certification Report
No Type Identifier Release Form of Delivery
2 DOC Preparative Procedures &
Operational User Guidance
Documentation fiskaly
Security Module Application
for Electronic Record-
keeping Systems Version
1.0.6 [11]
Version: 1.2.0
Date: 2021-08-31
SHA256:
2C7B376EA3845
A3C5E8981EE4
DE86F38247D72
3C60B88E901C4
CB2621B9ABE1
C
Signed Documents via Google
Cloud storage download and E-
Mail.
3 DOC Functional Specification
Documentation fiskaly
Security Module Application
for Electronic Record-
keeping Systems Version
1.0.6 [12]
Version: 1.1.5
Date: 2021-08-31
SHA256:
E7760385B97A5
FF510DE40F37F
3C4314E755786
E8552C45931A2
8E38F2A4CA87
Signed Documents via Google
Cloud storage download and E-
Mail.
4 SW Digital signature file smaers-linux-
amd64.minisig
Same as first entry of this table.
Table 2: Deliverables of the TOE
Please not that for its operation, the TOE needs the following hardware and software
requirements fulfilled in its environment.
● Cryptographic Service Provider Light (CSPLight or CSPL) with CC EAL2 certification.
The CSPL used in the TOE is fiscaly Cloud Crypto Service Provider, Version 1.3.0, BSI-
DSZ-CC-1153-V3.
● General purpose hardware, e.g. PC, laptop or server hardware.
● Operating System Alpine Linux Version 3.x, where the TOE is run in Docker 19.
● Mass storage device for persisting signed transaction logs.
● Secure mass storage device for persisting internally stored data.
Delivery of sensitive electronic data and guidance documentation is protected by an
electronic signature and performed by using Google Cloud storage download and via E-
Mail. The guidance documentation is delivered to the integrator who forwards necessary
information to the taxpayer according to chapter 6 of [11], including the public key finger-
print of the root CA and the method how to verify it.
The Security Module Application for Electronic Record-keeping Systems is provided as
software. The integrator shall check its authenticity as follows:
# run minisign within an emphemeral docker container:
2 docker run --rm $IMAGE minisign \
3 -P RWRUupxsFLBrtFlb7g2ZWVFSQE23BvMEtPszqNu2E8Q32U4L99AKexpl \
4 -Vm smaers-linux-amd64
The minisign tool The minisign tool is an Alpine Linux package and part of the used Linux
distribution. It requires the detached digital signature file (i.e. smaers-linux-amd64.minisig)
that is provided by fiskaly GmbH as well.
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Certification Report BSI-DSZ-CC-1130-V2-2021
To ensure that the provided public key is genuine it shall be compared with the public key
contained and published in the Security Target [6] and here:
RWRUupxsFLBrtFlb7g2ZWVFSQE23BvMEtPszqNu2E8Q32U4L99AKexpl.
No individual public key for each TOE instance will be generated.
To check the version of the TOE, the integrator and the taxpayer need to export a TAR-file
from the TOE and consider the file info.csv within. The field version in this file contains the
version of the TOE and of the CSPL, for example the entry fiskaly sign cloud-TSE
v1.0.6-1.3.0 refers to SMAERS version 1.0.6 and CSPL version 1.3.0.
The TOE is the Security Module Application for Electronic Record-keeping Systems, TOE
Version: 1.0.6.
3. Security Policy
The Security Policy is expressed by the set of Security Functional Requirements and
implemented by the TOE. The TOE implements a role-based access control policy to
control administrative access to the system. In addition, the TOE implements policies
pertaining to the following security functional classes:
● Security Management,
● User Identification and Authentication,
● User Data Protection,
● Protection of the TSF,
● Security Audit,
● Code Update Package Import,
● Trusted Channel between TOE and CSP Light.
Specific details concerning the above mentioned security policies can be found in chapter
6.1 of the Security Target [6].
4. Assumptions and Clarification of Scope
The Assumptions defined in the Security Target and some aspects of Threats and
Organisational Security Policies are not covered by the TOE itself. These aspects lead to
specific security objectives to be fulfilled by the TOE-Environment. The topics listed in
chapter 4.2 of the ST [6] are of relevance.
5. Architectural Information
The TOE is a software TOE running on dedicated non-TOE hardware (server) as well as
dedicated non-TOE software (The Operating System is Alpine Linux Version 3.x, where
the TOE is run in Docker 19), building the non-TOE platform. The non-TOE platform is
expected to provide protection against physical intrusion and tampering, the protection
mechanisms by the environment and non-TOE hardware platform are described in the
document “Umgebungsschutzkonzept” [13].
The SFR-enforcing subsystems of the TOE are interfaces/CSPL, TrustedChannel,
interfaces/ERS, SMAERS, TR
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BSI-DSZ-CC-1130-V2-2021 Certification Report
The subsystem "interfaces/CSPL" forwards data between subsystem SMAERS and
subsystem Trusted Channel and parses and encodes data on the way.
The subsystem "TrustedChannel" implements PACE which uses Curve P-256 as specified
in FIPS 186-4. To realize the trusted channel, the subsystem uses the AES implementation
of the go standard library.
The subsystem "interfaces/ERS" receives Protobuf Requests from ERS. It parses the
incoming Protobuf messages and dispatches them to subsystem TR. To do so, subsystem
TR registers one handle for each request and subsystem interfaces/ERS decides which
handle needs to be invoked based on the parsed message. After subsystem TR finishes
the execution, subsystem interfaces/ERS encodes the response as Protobuf response and
transmits the serialized result back to the invoking ERS via the HTTP connection.
The subsystem "SMAERS" provides the following security functionality: Management of
the the key assets of the TOE; Tracking of TOE operations; Reception of transaction data
and forming and management of log messages; Ensuring that only one function is
executed at any time; Implementation of the DRNG of the TOE; Storage of log messages
to be singled later; User management and access control; Enforcing of periodic selftests
every 24h.
The subsystem "TR" provides the following security functionality: Ensuring that only one
function is executed at any time; Data Export and Deletion; User management and access
control.
6. Documentation
The evaluated documentation as outlined in table 2 is being provided with the product to
the customer, i.e. the integrator. This documentation contains the required information for
secure usage of the TOE in accordance with the Security Target.
Additional obligations and notes for secure usage of the TOE as outlined in chapter 10 of
this report have to be followed.
7. IT Product Testing
The TOE test configuration is defined by the notation "fiskaly Security Module Application
for Electronic Record-keeping Systems Version 1.0.6."
The exact version number of the TOE has been verified by using the GetStatus
command.
The TOE is running and was tested in Docker 19 on the underlying operating system
Alpine Linux 3.12.0
Developer Tests
The tests are performed on a test system running a virtual machine, containing the Docker
container running the TOE. The tested TOE version is 1.0.6.
The virtual machine “SMAERS-TEST-VM” ran on an Ubuntu Linux 20.04 LTS Server
located on a virtualization server.
In addition to the Operating System, the following tools were installed:
● Docker Engine (for running the TOE)
● Go (for running unit tests)
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● Task (for running unit tests)
● Java/OpenJDK (for running TSFI tests, manual tests and mitmproxy)
● Git (for accessing the source code repository)
The developer tested all TOE Security Functions. TSFI tests were related to all functions
which are represented the external interfaces of the TOE. Internal functionality that is not
directly accessible from the outside, was tested via unit tests. This was specifically the
case for all cryptographic primitives used by the TOE. For all commands and functionality
tests, test cases are specified in order to demonstrate the expected behaviour. The
developer tests cover all interfaces. The developer testing includes 365 test functions
covering all TSFIs and operations, which results in 515 automated tests.
All test cases were executed successfully and ended up with the expected results.
Repetition of Developer Tests by the Evaluator
Repetition of developer tests were performed by the evaluators during the independent
evaluator tests. The evaluators have tested the TOE systematically against basic attack
potential during their penetration testing.
All achieved test results correspond to the expected test results.
The tests are performed on a test system running a virtual machine, containing the Docker
container running the TOE. The tested TOE version is 1.0.6.
The tests performed can be categorized into two groups: unit and TSFI tests.
The test environment is configured by the developer and does not need any actions by the
evaluator to run the tests. This means that all necessary configuration files and flags are
set.
Independent Evaluator Tests
Tests were performed on a virtual machine installed on a physical server of the developer,
as well as the cloud and hardware of the evaluator.
The evaluators verified that the tested version 1.0.6 of the TOE was compliant with the
provided documentation.
The evaluators repeated all developer tests, including TSFI, unit and manual tests. The
developer tests already cover all TSFIs. Since the evaluators repeated the complete list of
developer tests, all given interfaces were covered by the testing. Additionally the following
independent evaluator tests were performed:
● Fuzzing of the HTTP-Endpoint.
● The TOE correctly handles out of bounds exceptions.
● The TOE correctly handles out of bounds exceptions.
● Statistical tests of provided hardware based random numbers via the AIS31 statistical
test suite.
● Check that the TOE requires a CSP-Light to run.
● Check the correct implementation of the trusted channel between TOE and CSP-Light.
● The TOE correctly checks user roles.
The evaluators determined that all tests were executed successfully and with the expected
results.
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BSI-DSZ-CC-1130-V2-2021 Certification Report
Penetration tests
The configuration respectively the version of the TOE can be retrieved by the command
GetStatus. The evaluators verified that the tested version 1.0.6 of the TOE was compliant
with the provided documentation.
The evaluators performed a theoretical vulnerability analysis followed by penetration tests
for possible attack scenarios.
The tests were performed remotely on a virtual machine running in a test environment of
the developer. The environment included the TOE virtual machine and all necessary
resources to conduct those tests.
The overall test result is that no deviations were found between the expected and the
actual test results. No attack scenario with the attack potential Basic was actually
successful in the TOE’s operational environment as defined in the Security Target [6]
provided that all measures required by the developer are applied.
8. Evaluated Configuration
This certification covers the following TOE version: fiskaly Security Module Application for
Electronic Record-keeping Systems, Version 1.0.6. It is defined by the items in table 2 of
this report and by descriptions in the security target [6]. The components of the TOE are
defined by the TOE configuration list [10].
It is a security module application implemented as software. It is running on a device that
is communicating with the CSP via a trusted channel (referred to as client-server
architecture).
The transformation of the TOE into a product consists of several phases that happen
without the involvement of the taxpayer. The taxpayer will finally use the TOE within a
product. The Hardware Installation, TOE Installation and Personalization comprise the
integration of the TOE into its operational Environment. Integrating the Software Interface
of the TOE into the ERS Software does not touch the TOE and its life cycle. It is done by
ERS-Manufacturer before the ERS can use the TOE. This integration does not require
steps on the TOE side. Please note that the ERS-Manufacturer integrates the TOE
Interface into the ERS-System while the SMAERS Administrator performs the setup of the
TOE in its operational environment. The guidance [11] mainly addresses those roles. If
necessary, the ERS-Manufacturer will have to forward certain required resulting
information to the End-User / Tax Payer / ERS-User. [11] addresses the mandatory
installation, preparative procedures and start-up process of the TOE.
Platform information as well as the setup of the operational environment is described in the
USK [13]. This document is relevant for the SMAERS Administrator and not part of the
officially evaluated guidance but has been used to set up the correct test environment for
the evaluation.
9. Results of the Evaluation
9.1. CC specific results
The Evaluation Technical Report (ETR) [7] was provided by the ITSEF according to the
Common Criteria [1], the Methodology [2], the requirements of the Scheme [3] and all
interpretations and guidelines of the Scheme (AIS) [4] as relevant for the TOE.
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The Evaluation Methodology CEM [2] was used.
The assurance refinements outlined in the Security Target were followed in the course of
the evaluation of the TOE.
As a result of the evaluation the verdict PASS is confirmed for the following assurance
components:
● All components of the EAL 2 package including the class ASE as defined in the CC (see
also part C of this report)
● The components ALC_LCD.1 and ALC_CMS.3 augmented for this TOE evaluation.
As the evaluation work performed for this certification procedure was carried out as a re-
evaluation based on the certificate BSI-DSZ-CC-1130-2021, re-use of specific evaluation
tasks was possible. The focus of this re-evaluation was on three enhancements:
● The structure of log messages was changed.
● The execution of multiple TOE instances in one docker container was added. Each TOE
is executed as one process and has its own private data and its own dedicated TCP
port.
● A library update was performed.
The evaluation has confirmed:
● PP Conformance: Common Criteria Protection Profile Security Module Application
for Electronic Record-keeping Systems (SMAERS) Version 1.0, 15 July 2020, BSI-
CC-PP-0105-V2-2020 [8]
● for the Functionality: PP conformant
Common Criteria Part 2 extended
● for the Assurance: Common Criteria Part 3 conformant
EAL 2 augmented by ALC_LCD.1 and ALC_CMS.3
The results of the evaluation are only applicable to the TOE as defined in chapter 2 and
the configuration as outlined in chapter 8 above.
9.2. Results of cryptographic assessment
The strength of the cryptographic algorithms was not rated in the course of this certification
procedure (see BSIG Section 9, Para. 4, Clause 2). But cryptographic functionalities with a
security level of lower than 100 bits can no longer be regarded as secure without
considering the application context. Therefore, for these functionalities it shall be checked
whether the related crypto operations are appropriate for the intended system. Some
further hints and guidelines can be derived from the 'Technische Richtlinie BSI TR-02102'
(https://www.bsi.bund.de).
The following table gives an overview of the cryptographic functionalities inside the TOE to
enforce the security policy and outlines its rating from cryptographic point of view.
No. Purpose Cryptographic
Mechanism
Standard of
Implementation
Key Size in Bits Comments
1 Authentica-
tion/
Authenticity
ECDSA Digital
Signature generation
with SHA
[FIPS 186-4] P-256 FMT_MSA.4
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No. Purpose Cryptographic
Mechanism
Standard of
Implementation
Key Size in Bits Comments
2 Key
Agreement
(for PACE)
EC-DH [FIPS 186-4] P-256 FCS_CKM.1
3 Integrity CMAC with AES [NIST-SP800-38B] 256 FCS_COP.1
4 Trusted
Channel
PACE [TR-03110-2]
(PACE)
see above for ‘Key
Agree-ment’
FCS_CKM.1
5 Crypto-
graphic
Primitive
RNG DRG.3 according to
[AIS20], NTG.1
according to [AIS20]
≥ 125 bits of
entropy
FCS_RNG.1
Seed length 512
bits entropy + 64
bits nonce + 256
bits personalization
Table 3: TOE cryptographic functionality
Reference details for table 3:
[FIPS 186-4]: Federal Information Processing Standards Publication FIPS PUB 186-4, Digital
Signature Standard (DSS), July 2013, U.S. department of Commerce / National
Institute of Standards and Technology (NIST).
[NIST-SP800-38B]: NIST SP800-38B, Recommendation for Block Cipher Modes of Operation, The
CMAC Mode for Authentication, 2005-05, National Institute of Standards and
Technology (NIST).
[TR-03110-2]: BSI - Technical Guideline, Advanced Security Mechanisms for Machine Readable
Travel Documents and eIDAS Token – Part 2: Protocols for electronic IDentification,
Authentication and trust Services (eIDAS), Version 2.21, 2016-12-21, Bundesamt f
ür Sicherheit in der Informationstechnik.
[AIS20]: Funktionalitätsklassen und Evaluationsmethodologie für deterministische
Zufallszahlengeneratoren, AIS20, Version 3, 15.05.2013, Bundesamt für Sicherheit
in der Informationstechnik
For all applicable entries of cryptographic algorithms listed in the table above, the Security
Level provided is greater than 100 bit.
The strength of the these cryptographic algorithms was not rated in the course of this
certification procedure (see BSIG Section 9, Para. 4, Clause 2).
10. Obligations and Notes for the Usage of the TOE
The documents as outlined in table 2 contain necessary information about the usage of the
TOE and all security hints therein have to be considered. In addition all aspects of
Assumptions, Threats and OSPs as outlined in the Security Target not covered by the TOE
itself need to be fulfilled by the operational environment of the TOE.
The customer or user of the product shall consider the results of the certification within his
system risk management process. In order for the evolution of attack methods and
techniques to be covered, he should define the period of time until a re-assessment of the
TOE is required and thus requested from the sponsor of the certificate.
The limited validity for the usage of cryptographic algorithms as outlined in chapter 9 has
to be considered by the user and his system risk management process, too.
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If available, certified updates of the TOE should be used. If non-certified updates or
patches are available the user of the TOE should request the sponsor to provide a re-
certification. In the meantime a risk management process of the system using the TOE
should investigate and decide on the usage of not yet certified updates and patches or
take additional measures in order to maintain system security.
The environmental protection concept [13] is a procedural guide with steps for setting up
the environmental platform for the TOE. It addresses the SMAERS administrator in the
context of the assumption A.Admin and the Security Objectives for the Operational
Environment OE.SecOEnv as well as OE.SMAERSPlatform and OE.SecUCP. The
SMAERS administrator is therefore responsible to ensure that the platform is set up
securely according to the concept described in [13].
The CTSS shall be installed according to [13]. For this [13] shall be delivered to the user
installing the CTSS as required in [11] together with the CTSS that integrates the TOE.
Instructions for the integrator about which information has to be forwarded to the tax payer
can be found in chapter 6 of [11].
11. Security Target
For the purpose of publishing, the Security Target [6] of the Target of Evaluation (TOE) is
provided within a separate document as Annex A of this report.
12. Regulation specific aspects (eIDAS, QES)
None.
13. Definitions
13.1. Acronyms
AES Advanced Encryption Standard
AIS Application Notes and Interpretations of the Scheme
BSI Bundesamt für Sicherheit in der Informationstechnik / Federal Office for
Information Security, Bonn, Germany
BSIG BSI-Gesetz / Act on the Federal Office for Information Security
CA Certification Authority
CCRA Common Criteria Recognition Arrangement
CC Common Criteria for IT Security Evaluation
CEM Common Methodology for Information Technology Security Evaluation
cPP Collaborative Protection Profile
CSP Cryptographic Service Provider
CSPL Cryptographic Service Provider Light
CTSS Certified Technical Security System
EAL Evaluation Assurance Level
ERS Electronic Record-keeping Systems
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ETR Evaluation Technical Report
HTTP Hypertext Transfer Protocol
IT Information Technology
ITSEF Information Technology Security Evaluation Facility
PACE Password Authenticated Connection Establishment
PP Protection Profile
SAR Security Assurance Requirement
SFP Security Function Policy
SFR Security Functional Requirement
SMAERS Security Module Application for Electronic-keeping Systems
ST Security Target
TOE Target of Evaluation
TLS Transport Layer Security
TSF TOE Security Functionality
13.2. Glossary
Augmentation - The addition of one or more requirement(s) to a package.
Collaborative Protection Profile - A Protection Profile collaboratively developed by an
International Technical Community endorsed by the Management Committee.
Extension - The addition to an ST or PP of functional requirements not contained in CC
part 2 and/or assurance requirements not contained in CC part 3.
Formal - Expressed in a restricted syntax language with defined semantics based on well-
established mathematical concepts.
Informal - Expressed in natural language.
Object - A passive entity in the TOE, that contains or receives information, and upon which
subjects perform operations.
Package - named set of either security functional or security assurance requirements
Protection Profile - A formal document defined in CC, expressing an implementation
independent set of security requirements for a category of IT Products that meet specific
consumer needs.
Security Target - An implementation-dependent statement of security needs for a specific
identified TOE.
Semiformal - Expressed in a restricted syntax language with defined semantics.
Subject - An active entity in the TOE that performs operations on objects.
Target of Evaluation - An IT Product and its associated administrator and user guidance
documentation that is the subject of an Evaluation.
TOE Security Functionality - Combined functionality of all hardware, software, and
firmware of a TOE that must be relied upon for the correct enforcement of the SFRs.
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14. Bibliography
[1] Common Criteria for Information Technology Security Evaluation, Version 3.1,
Part 1: Introduction and general model, Revision 5, April 2017
Part 2: Security functional components, Revision 5, April 2017
Part 3: Security assurance components, Revision 5, April 2017
https://www.commoncriteriaportal.org
[2] Common Methodology for Information Technology Security Evaluation (CEM),
Evaluation Methodology, Version 3.1, Rev. 5, April 2017,
https://www.commoncriteriaportal.org
[3] BSI certification: Scheme documentation describing the certification process (CC-
Produkte) and Scheme documentation on requirements for the Evaluation Facility,
approval and licencing (CC-Stellen), https://www.bsi.bund.de/zertifizierung
[4] Application Notes and Interpretations of the Scheme (AIS) as relevant for the TOE7
https://www.bsi.bund.de/AIS
[5] German IT Security Certificates (BSI 7148), periodically updated list published also
on the BSI Website, https://www.bsi.bund.de/zertifizierungsreporte
[6] Security Target BSI-DSZ-CC-1130-V2-2021, Security Target fiskaly Security Module
Application for Electronic Record-keeping Systems TOE Version 1.0.6, Version:
1.2.0, Date: 2021-08-31, fiskaly GmbH
[7] Evaluation Technical Report BSI-DSZ-CC-1130-V2-2021, fiskaly Security Module
Application for Electronic Record-keeping Systems Version 1.0.6, Version 2.3, Date:
2021-10-12, SRC Security Research & Consulting GmbH, (confidential document)
[8] Protection Profile Common Criteria Protection Profile Security Module Application
for Electronic Record-keeping Systems (SMAERS) Version 1.0, 15 July 2020, BSI-
CC-PP-0105-V2-2020
[9] BSI - Technical Guideline, Advanced Security Mechanisms for Machine Readable
Travel Documents and eIDAS Token – Part 2: Protocols for electronic IDentification,
Authentication and trust Services (eIDAS), Version 2.21, 2016-12-21, Bundesamt für
Sicherheit in der Informationstechnik
[10] Configuration list for the TOE, cl.csv as provided by the developer on 2021-09-30
with accompanying SHA256 value
54ED663586E16DC46FF13A28CE530A284DA8E7CF473C44AA37C1E11845823B
BE, fiskaly GmbH (confidential document)
[11] Preparative Procedures & Operational User Guidance Documentation fiskaly
Security Module Application for Electronic Record-keeping Systems TOE Ver-sion
1.0.6, Version: 1.2.0, Date: 2021-08-31, fiskaly GmbH (confidential document)
7
specifically
• AIS 20, Version 3, Funktionalitätsklassen und Evaluationsmethodologie für deterministische
Zufallszahlengeneratoren
• AIS 31, Version 3, Funktionalitätsklassen und Evaluationsmethodologie für physikalische
Zufallszahlengeneratoren
• AIS 32, Version 7, CC-Interpretationen im deutschen Zertifizierungsschema
• AIS 38, Version 2, Reuse of evaluation results
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[12] Functional Specification Documentation fiskaly Security Module Application for
Electronic Record-keeping Systems TOE Version 1.0.6, Version: 1.1.5, Date: 2021-
08-31, fiskaly GmbH (confidential document)
[13] Umgebungsschutzkonzept fiskaly Security Module Application for Electronic
Record-keeping Systems TOE Version 1.0.6, Version: 1.3.6, Date: 2021-08-31,
fiskaly GmbH (confidential document)
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C. Excerpts from the Criteria
For the meaning of the assurance components and levels the following references to the
Common Criteria can be followed:
• On conformance claim definitions and descriptions refer to CC part 1 chapter 10.5
• On the concept of assurance classes, families and components refer to CC Part 3
chapter 7.1
• On the concept and definition of pre-defined assurance packages (EAL) refer to CC
Part 3 chapters 7.2 and 8
• On the assurance class ASE for Security Target evaluation refer to CC Part 3
chapter 12
• On the detailed definitions of the assurance components for the TOE evaluation
refer to CC Part 3 chapters 13 to 17
• The table in CC part 3 , Annex E summarizes the relationship between the
evaluation assurance levels (EAL) and the assurance classes, families and
components.
The CC are published at https://www.commoncriteriaportal.org/cc/
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D. Annexes
List of annexes of this certification report
Annex A: Security Target provided within a separate document.
Note: End of report
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