Mandatory reporting obligation of cash registers in Germany

From January 1, 2025, a new legal obligation will apply in Germany: Electronic recording systems (eAs) must be reported electronically to the tax office in accordance with Section 146a (4) AO - for each individual permanent establishment.

The report is submitted via the MeinELSTER portal. The taxable companies are responsible for the timely transmission. This applies not only to first-time reporting (transitional period until July 31, 2025), but also to all changes to the cash register landscape used.

For many companies, this entails new processes, additional obligations and uncertainties.

Find out everything you need to know about the Cash Register Security Ordinance here.

What does the new reporting obligation mean?

1. All POS systems with TSE must be reported: Including serial number, date of purchase and certificate data. The possession of an operational cash register must already be reported, even if it is only in the warehouse as a replacement cash register, for example.

2. Electronic transmission: The declaration is made electronically via MeinELSTER - either manually or automatically.

3. information on the cash register: certain information must be provided with the report, including:
○ type of cash register system
○ serial number of the cash register
○ certificate of the technical security device (TSE)
○ date of acquisition/commissioning

4. Deadlines:
○ Existing systems: Notification by 31.07.2025
○ New systems (from 01.07.2025): Notification within one month
○ Decommissioning must also be reported within one month

Reporting solutions via our partners: manual or automated

Manual notification via the efsta portal

Taxable persons can submit a report via the efsta portal by first downloading a legally compliant XML file and uploading it to the MeinElster portal in the next step.

This manual solution is available to our partners and their end customers free of charge. Third-party cash registers that are not fiscalized by efsta can also be conveniently maintained here and merged into a reporting file. The customer automatically receives a weekly notification as soon as a report is required.

Automated cash register reporting with efsta

With our fee-based automatic reporting service, you can offer your customers a secure, simple and legally compliant solution - without the need for an ELSTER login or manual data entry.

Automated cash register reporting - simple, secure, legally compliant

Your advantages as a partner

Fulfill the reporting obligation according to § 146a AO effortlessly with the fee-based automatic reporting service from efsta:

Minimal effort:
No manual data entry or ELSTER login required.

Automated creation & dispatch:
Transmission in official XML format via the ERiC interface.

Data protection-compliant & audit-proof:
Secure identification and audit-proof archiving of all reporting data.

Integration:
Via the efsta middleware or the portal API.

Set up once - benefit permanently.