From January 1, 2025, the reporting obligation for electronic recording systems such as cash register systems will apply in Germany. The aim is to prevent manipulation of cash register data and increase transparency vis-à-vis the tax authorities. The most important regulations include:
Obligation to report:
Companies must report their cash register systems equipped with a certified technical security system (TSS) electronically via the ELSTER portal.
Deadlines:
Systems purchased before July 1, 2025 must be reported by July 31, 2025 at the latest.
Newly acquired or decommissioned systems from July 1, 2025 must be reported within one month of acquisition or decommissioning.
Purpose of the reporting:
The reporting obligation is part of a nationwide strategy to combat tax fraud and serves to ensure the traceability of all transactions. Unreported or incorrect systems can lead to legal consequences.
Required information:
Name and tax number of the company.
Type of cash register system (e.g. cash register, taximeter).
Serial number and number of systems.
Certificate data of the TSS.
Date of purchase, commissioning, leasing or decommissioning.
What is the reporting procedure?
The data must be submitted electronically via the ELSTER portal.
For detailed instructions and forms, please visit the ELSTER portal and the website of the Federal Ministry of Finance.
Please contact Paymash support to obtain the details required for the reporting, such as TSS serial number or BSI certification ID.