The story that has been ongoing for some time is now reaching a conclusion, although it is more accurate to view this as the beginning of something new. The cash register reporting obligation, which requires entrepreneurs to notify the tax office of the use of electronic cash register systems, will finally come into force in 2025. In fact, the cash register reporting obligation in accordance with Section 146a (4) AO – like all other changes introduced by the Cash Register Act – should have been in force since 1 January 2020. In fact, the Federal Ministry of Finance only informed in June 2024 that the reporting obligation is to be implemented from the beginning of 2025 (BMF, letter dated 28 June 2024, ref. IV D 2 - S 0316-a/19/10011:009). The tax authorities encountered technical difficulties, which has resulted in the reporting obligation remaining suspended until 31 December 2024.

As an entrepreneur, you will be subject to a reporting obligation from this date onwards. This includes electronic cash register systems, cash registers, EU taximeters, odometers and technical security equipment (TSE) in Germany. The aim is to combat tax evasion and improve transparency in business transactions, ultimately increasing tax fairness.

Sie als Unternehmer müssen ab 01. Januar 2025 dem Finanzamt die Art und Anzahl ihrer eingesetzten elektronischen Aufzeichnungssysteme und TSE mitteilen. Dies betrifft insbesondere Kassensysteme und Registrierkassen. Die Mitteilungspflicht gilt ebenso für gemietete oder geleaste elektronische Aufzeichnungssysteme und bedeutet für Unternehmen, insbesondere im Einzelhandel, Dienstleistungssektor, Hotellerie und Gastronomie einen zusätzlichen bürokratischen Aufwand.

Your recording systems were purchased before 1 July 2025?
Please complete the data transmission by 31 July 2025.

Are you going to purchase electronic recording systems after 1 July 2025?
These must be reported to the tax office within one month of purchase. Also applies to the decommissioning of an electronic cash register.

Are you decommissioning an electronic recording system from 1 July 2025?
The notification period of one month also applies here. Electronic recording systems decommissioned before 1 July 2025 only need to be reported if you have already reported them.

1. Type of electronic recording system used (e.g. cash register system, cash register, EU taximeter, odometer)
2. Number of electronic recording systems used per premises
3. Serial number of the electronic recording system used
4. Date of purchase of the system
5. Date of decommissioning of the system (if applicable)
6. Technical security equipment (TSE) certification ID
7. Type of certified TSE (e.g. USB stick, SD card, cloud TSE)
8. Serial number of the TSE
9. Date of implementation of the TSE
10. Unambiguous allocation of the system to an establishment

In the case of leased devices or borrowed systems, please enter the date of the lease commencement or the date of provision, as applicable, rather than the date of purchase.

You as the taxpayer are responsible for correct and timely reporting. However, you can also have this done by a third party, such as your tax advisor.

The declaration must be made electronically via the ELSTER tax portal or the ERiC interface. The ERiC interface (ELSTER Rich Client) is a software component provided by the tax authorities that can be integrated into the accounting software. It enables the electronic transmission of tax data to the tax authorities. We will provide an interface in the near future.

Our recommendation: Don't wait for an inspection from the tax authorities. The tax authorities can visit your business unannounced as part of a cash audit. At the same time, we would like to point out that electronic filing will not be possible until 1 January 2025.

We can help you to collect the necessary information (e.g. from the efsta portal) and to transmit this data. Contact us, we will be happy to help you.