As of January 1, 2025, the new Electronic cash register reporting obligation in force. It obliges merchants to provide their electronic Cash register systems register with the tax office - namely exclusively digitally via the ELSTER portal. What sounds like a simple administrative task at first glance actually poses a number of challenges in practice - especially for companies with several cash register locations or frequently changing cash register systems.
In this article, we show what retailers need to look out for, why a well-maintained Procedural documentation is worth hard cash and why Users of Receipt4S® can start the duty much more relaxed.
What exactly is the cash register reporting obligation?
The cash reporting obligation is part of the measures to combat tax fraud in cash transactions and applies to all electronic recording systemsincluding:
- Electronic cash registers
- PC cash register systems
- Scales with cash register function
- Taximeter and odometer
- Self-service checkouts
Not only the cash register itself must be reported, but also the cash register used. Technical safety device (TSE). Among other things:
- Name and tax number of the company
- Device type and serial number of the cash register
- Type and serial number of the TSE
- Date of commissioning or decommissioning
Deadlines at a glance
- Old appliances (purchased before 1.7.2025): Notification must be received by July 31, 2025 take place.
- New appliances (from 1.7.2025): Within one month after purchase.
The notification must electronically via ELSTER or via a certified interface (ERiC) paper forms are not permitted.
Why procedural documentation makes all the difference
Anyone who has clearly documented their cash register structure can be much more relaxed about the reporting obligation. In the Process documentation for the proper Cash management regulates how POS systems are used, configured, maintained and replaced. It contains, among other things
- Organizational processes (e.g. employee training)
- Technical configurations and hardware/software used
- Retention obligations and archiving methods
- Responsibilities within the company
This information is essential for the cash register report - anyone who has already recorded it as part of the process documentation can the ELSTER declaration with significantly less effort prepare. The documentation also serves as a safeguard for the tax office during tax audits.
Effort for large retail chains: mandatory reporting is not a one-off action
Especially for chain stores or franchise chains cash register reporting is associated with considerable effort. Because:
- Every cash register at every location must reported individually become.
- In the event of changes - such as replacement of the TSE, relocation of a cash register, decommissioning - a Message update required.
- The result is a Ongoing maintenancewhich is not resolved with a single initial message.
In addition, all notifications must comply with the reflect the current statusotherwise fines may be imposed. Without automated processes and a central overview, it is easy to lose track of things.
Advantage for Consult-SK GmbH customers: Always on the safe side with Receipt4S
Customers who are already on Receipt4S®the POS data solution of the Consult-SK Ltd.benefit in several ways. The solution provides all relevant cash register information in a structured manner via an automated interface, making it easier to prepare for cash register reporting. Thanks to the centralized management of Cash register data - including TSE assignment and commissioning date - companies can keep track of their systems at all times. Changes are historicized and documented in a traceable manner, which is extremely helpful not only for tax audits, but also for the ongoing maintenance of cash register reports.
Receipt4S® supports in the area of Cash register messages additionally by an API transfer of the cash register data reported via the DF. Interfaces to the reporting data of the Fiskaly and DATEV are in preparation.
In addition, Receipt4S integrates seamlessly into existing SAP environments, which is a major advantage, especially for retail companies with complex system landscapes.
Summary:
The cash register reporting obligation brings with it new requirements, but also an opportunity to professionalize cash register management. Those who rely on structured processes, digital tools and clean documentation reduce the effort to a minimum - and avoid trouble with the tax office. Customers of Consult-SK GmbH who use Receipt4S benefit from a comprehensive solution that simplifies the entire reporting process, ensures data quality and significantly reduces administrative work. This allows them to concentrate on the essentials - their business.
