The transitional period is over: since January 01, 2025, electronic cash register systems must be reported to the tax office in Germany. The previous transitional regulation for reporting electronic cash registers ended at the turn of the year 2024/2025. Companies that use such systems are now faced with an important obligation: reporting their electronic recording systems – including the technical security device (TSE) used – to the relevant tax office is no longer optional, but required by law.
The corresponding notification must be made by July 31, 2025, at the latest.
Key deadlines
The reporting obligation does not apply equally to all systems – the decisive factor is the time of purchase:
- For cash registers purchased before July 01, 2025:
The notification must be made by July 31, 2025, at the latest. - For cash registers from July 01, 2025:
A shortened deadline applies here – the notification must be made within one month of purchase.
Failure to comply with the reporting obligation constitutes an administrative offense and can be punished with severe fines.
Which systems are affected?
All electronic recording systems within the meaning of § 146a the German Tax Code (AO) are subject to reporting. Specifically, this includes
- Electronic or computer-based cash register systems or cash registers
- Systems that are geared towards the sale of goods or the provision of services
- Systems that enable billing and can generate receipts (Section 1 KassenSichV)
Examples of affected systems:
- Traditional cash registers and POS systems (including self-service systems)
- Mobile cash register systems with payment function
- App-based cash register systems (incl. cloud solutions)
- Scales with cash register function
- Hotel software with integrated cash register module
- Medical practice software with cash register function, provided that payment transactions can be processed
Not affected are, for example, ticket machines, vending or drinks machines, electronic accounting programs or ATMs.
Reporting obligation since January 01, 2025 in accordance with Section 146a (4) AO
Since January 01, 2025, every electronic cash register system must be reported to the tax office. The notification is made via My ELSTER or software with an ERiC interface.
The following information is required:
- Name and tax number of the taxpayer
- Type of cash register system used
- Serial number
- Date of acquisition or date of decommissioning
- Type and certification ID of the technical security device (TSE) used
- Number of systems per business location
- Assignment to the respective business premises
Technical security device (TSE)
Electronic recording systems must be equipped with a TSE certified by the Federal Office for Information Security (BSI). This consists of
- a security module (logs all entries)
- a storage medium (for the unalterable storage of data)
- a digital interface (for data provision for audit purposes)
The TSE ensures the tamper-proof, complete and traceable recording of all business transactions and other processes (e.g. cancellations, training bookings, communication faults, etc.).
Only TSEs certified by the BSI may be used. Certification is only mandatory for the TSE, not for the cash register or software itself.
Transitional regulation on TSE equipment until December 31, 2025
For certain devices – in particular EU taximeters and odometers – a non-objection regulation applies until December 31, 2025. These devices may also be operated without a certified TSE, provided they are retrofitted promptly. However, the obligation to issue receipts in accordance with Section 146a (2) AO still applies.
Your next steps
- Check whether you use electronic recording systems and whether they are properly registered and equipped with a TSE.
- If you have several business premises or cash register systems in different branches, a separate report is required for each business location.
- Have all the necessary information ready and observe the reporting deadlines.
Our offer
We are happy to support you with the
- Identification of reportable systems
- Compilation of the required information
- Submission of the report via ELSTER
Please contact us – we are at your side with our expertise in tax law and will ensure the legally compliant implementation of your reporting obligations.
Continue reading:
Corporate Tax Accounting And Tax Law For Business Companies in Germany
