In accordance with Section 146a (4) AO, cash register systems must be reported electronically to the responsible tax office from January 1, 2025. The reporting obligation for electronic cash register systems in Germany is part of the measures to combat manipulation and tax evasion in the cash register sector.
Data completion / check
Company data - contact details can be completed by the efsta partner or the taxable end customer using an export/import option. The aim of this data check is to have collected / validated all legally required data to fulfill the reporting obligation.
partners are informed if mandatory data is missing for the AO§146 form. This data must be entered in the efsta portal so that we can automatically create your XML file.
Creation of the initial Elster-AO§146 XML export
AutomatedXML creation for all companies based in Germany.
Automatic e-mail notification to all companies (by efsta) so that the XML export can be checked for validity.
First AO§146 XML uploads are now possible via MeinElster
Aftera check/validation of the XML file by the taxpayer, the files can be uploaded directly via their MeinElster account.
Deadline for fulfilling the reporting obligation via MeinElster XML upload to 30.06.2025
Eachtaxable company must have uploaded its current XML file.
Reportable changes to locations, cash registers or TSEs are sent weekly by efsta by e-mail to all affected companies, together with a corresponding link to the new XML file, which must be uploaded to MeinELSTER within 30 days.