From January 1, 2025, all electronic cash register systems and cash registers used in businesses must be reported to the responsible tax office. Existing cash register systems must be registered by July 31, 2025 at the latest. Each electronic recording system must be assigned to a specific business premises.
If you purchase a new POS system from July 1, 2025, this must be reported to the tax office within one month. This notification may only be made electronically, for example via the program "My ELSTER" or alternative software with ERiC interface.
Background to the change in the law
The law was originally planned for January 2020, but was postponed due to insufficient federal infrastructure.
Electronic reporting to the tax office
There will be no forms or PDF forms for registration, correction or deregistration. The corresponding registrations must be submitted electronically in accordance with § Section 146a (4) AO be carried out.
Availability
The option to report cash register systems will be available in all federal states from January 1, 2025:
- Baden-Württemberg
- Bavaria
- Berlin
- Brandenburg
- Bremen
- Hamburg
- Hesse
- Mecklenburg-Western Pomerania
- Lower Saxony
- North Rhine-Westphalia
- Rhineland-Palatinate
- Saarland
- Saxony
- Saxony-Anhalt
- Schleswig-Holstein
- Thuringia
Instructions for registering with the tax office
The forms are provided digitally via the "My ELSTER" software. Alternatively, other software solutions that have an ERiC interface can be used. The electronic transmission option will be available from January 1, 2025, as announced by the Federal Ministry of Finance on June 28, 2024 in document 2024/0511821.
Statutory reporting obligations
The exact provisions are set out in Section 146a (4) AO. The following information must be provided to the tax office:
- Name of the taxable person
- Tax number of the taxpayer
- Type of certified technical safety device (certification ID and serial number of the TSE)
- Type and number of electronic recording systems used per business premises/place of use
- Serial number of the system used
- Acquisition date (and other) fields whose determination will be an organizational challenge (e.g. tracking serial numbers)
This notification must be made within one month of purchase or decommissioning. If the system is lost or destroyed, this also counts as decommissioning.
Special regulations for multiple devices
If several devices are connected to a certified technical safety device connected, each device must be reported individually. Electronic recording systems without a cash register function that are connected to a system with a cash register function do not have to be reported separately.
Exceptions
Cash registers that fall under the transitional regulation of Art. 97 § 30 Para. 3 EGAO are exempt from the notification obligation during the transitional period. However, this exemption already expired on 21.12.2022! For all other POS systems purchased before January 1, 2020, the reporting deadline is January 31, 2020 at the latest.
Note: All recording systems of a business premises must always be submitted in full for each report!
Notifiable cash register systems
All cash registers used in a business must be reported, with no exceptions. It is important that digital transmission and reporting is adhered to. Other reporting channels such as email or post are not accepted.
Those who address these notification obligations and the resulting measures at an early stage will save themselves the hassle and possible penalties for non-compliance. We help you to comply with the new legal requirements and avoid penalties. Any questions? We are happy to help!
