Electronic cash register systems: The reporting obligation now applies from 2025

The requirements of the tax authorities for electronic cash registers are strict: there is an obligation to use a recording system with a certified technical security device (TSE). Electronic cash registers must also be able to issue a receipt for each business transaction. From January 1, 2025, businesses can now electronically transmit the type and number of their cash registers to the tax office.

Obligation to report electronic cash register systems

With the introduction of the so-called certified technical security devices for cash registers on January 1, 2020, it was planned that the cash registers would have to be reported to the responsible tax authorities on an “official data record”. As the tax authorities were not yet equipped to implement the legal obligations, the Federal Ministry of Finance had suspended the legal obligation and granted a deferral until it was possible to report the cash registers electronically.

However, the launch of an electronic reporting system for electronic cash registers has already been postponed several times. Now this delay appears to be over.

In June 2024, the Federal Ministry of Finance announced in a so-called BMF letter that the technical requirements had now been met and that the transmission option for reporting newly commissioned and decommissioned electronic cash register systems would finally be available from January 1, 2025.

What are the new requirements and obligations?

  • From January 1, 2025, all electronic cash registers used in the company can be registered and deregistered with the tax office. This reporting obligation applies to both purchased and rented or leased cash registers.
  • The reporting deadline is one month after the commissioning or decommissioning of cash registers that are commissioned or decommissioned from July 1, 2025.
  • Cash register systems that were installed or decommissioned before July 1, 2025 must be reported by July 31, 2025.
  • Electronic recording systems that were permanently decommissioned before July 1, 2025 and are no longer kept in the business only need to be reported if the purchase of the electronic recording system has already been reported by this date.

The electronic transmission option will be made available from 01 January 2025 via the “My ELSTER” program and the ERiC interface.

What happens in the event of non-compliance?

We strongly advise companies to take the requirements for electronic cash register systems and their reporting to the tax office seriously. Failure to report does not constitute an administrative offense. However, the notification can be enforced by means of coercive measures.

You should take these steps:

Bring yourself up to date regarding the reporting procedure and, to be on the safe side, also check once again whether you meet all other requirements of the tax authorities for electronic cash register systems:

Check your POS system: make sure your system has a certified TSE and documents all business transactions correctly. TSE is a security module that prevents manipulation of cash register data. It records all cash register transactions and stores them securely. Every business transaction must be documented with a receipt. The receipt can be issued in paper form or electronically.

Use the time to collect the necessary data for electronic reporting:

  • Name of the taxpayer
  • Tax number of the taxpayer
  • Type of certified technical security device,
  • Type of electronic recording system used
  • Number of electronic recording systems used
  • Serial number of the electronic recording system used,
  • Date of purchase of the electronic recording system used
  • Date of decommissioning of the electronic recording system used

Report your cash register systems: Prepare to report your POS systems to the tax office as soon as the transmission option is ready.

Update your processes: Adjust your internal processes to ensure that all legal requirements are met.

Do you need support?

If you need advice and support in implementing the requirements, we will be happy to assist you. Contact us to ensure that your POS systems are legally compliant and optimally set up.

Your ACCONSIS contact

Claudia Goerge
Tax Consultant

Service phone
+49 89 547143
or via email
c.goerge@acconsis.de