Reporting requirement for electronic cash register systems from 2025

Since January 1, 2025, a significant change in the area of tax compliance has come into force in Germany: Companies are required to report their electronic cash register systems and the associated technical security devices (TSE) electronically to the tax authorities. This measure aims to increase transparency and security in corporate accounting and to prevent manipulation of basic digital records.

Legislative background

The basis for this reporting requirement is the “Act to protect against manipulation of basic digital records” of December 22, 2016, which is enshrined in Section 146a of the Tax Code (AO). Originally, the reporting requirement was to apply as from 1 January 2020. However, due to a lack of technical infrastructure, the obligation was suspended. The Federal Ministry of Finance's letter dated June 28, 2024, has now given the go-ahead for electronic reporting.

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Reporting procedures and deadlines

The cash register systems are reported via the ELSTER portal (“My ELSTER”) or the ERIC interface. The following deadlines must be observed:

• Systems purchased before July 1, 2025:
  
  • Report no later than July 31, 2025.
• Systems purchased or taken out of service as from 1 July 2025:
  
  • Report within one month of purchase or decommissioning.

The reporting requirement covers both purchased and rented or leased systems. In addition, all recording systems used in a permanent establishment must be transmitted uniformly with every notification.

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Required information

The report must include the following information:

• type of cash register system.
• POS system serial number.
• Date of purchase or decommissioning.
• The type and serial number of the TSE used.
• Assignment of the cash register to the respective establishment.

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Consequences of violations

Companies that fail to comply with their reporting requirements risk fines and may be subject to a higher risk classification during tax audits. It is therefore advisable to familiarise yourself with the new requirements at an early stage and to take the necessary steps to report them in due time.

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Conclusion

The introduction of the reporting requirement for electronic cash register systems from 2025 represents a further step towards digitization and transparency in the German tax system. Companies should keep an eye on deadlines and register their cash register systems in good time to avoid complications.

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