In Brief
02. Apr 2025

German cash register legislation - FAQs updated by the fiscal administration

For companies with high levels of cash transactions it is essential for these to be accounted for correctly. The legal framework for record-keeping and reporting obligations has been set out in the German Fiscal Code (Section 146a) as well as in the German Cash Register Anti-Tampering Ordinance.

As the legal requirements are complex and manifold, the Federal Ministry of Finance has provided some practical support in the form of an updated question and answer catalogue. In this FAQ catalogue the Federal Ministry of Finance gives, among other things, guidance with respect to: 

  • general issues,
  • the scope of applicability of the legal requirements,
  • the recording systems,
  • the TSS (technical security system),
  • the obligation to issue receipts,
  • cash register inspections and data storage, as well as
  • the electronic reporting obligation.

Please note

This and further information can be found at www.bundesfinanzministerium.de.