An update on the obligation to report cash registers as specified in the German Fiscal Code

Junge Frau beim Bäcker zahlt am Kartenlesegerät

In the last few years, inspections of electronic record-keeping systems by the German tax authorities have been stepped up significantly with a view to curbing tax evasion and the manipulation of cash register systems. A key element here is the so-called cash register reporting obligation pursuant to Section 146a(4) of the Fiscal Code (Abgabenordnung, AO); its practical relevance is growing increasingly with the impact of technological innovations and the coming into force of more specific legislation. This article examines the current state of regulations, their legal bases as well as the implications that are of practical relevance.

Application of reporting obligations pursuant to Section 146 AO with a transitional period that is expiring

The obligation to report cash registers is an element of the provisions under Section 146a AO; it was introduced in connection with the ‘Act to prevent tampering with digital primary accounting records’, also referred to as the cash register legislation (Gesetz zum Schutz vor Manipulationen an digitalen Grundaufzeichnungen, or Kassengesetz). According to this legislation, companies that deploy an electronic record-keeping system with a certified technical security system (TSS) must electronically notify their local tax office of this. Under Section 146a(4) AO, the tax office must be notified electronically about the use, taking out of operation and any material modification of a cash register system with a TSS within one month after the respective event.

Although the legal basis has been in place since 1.1.2020, for a long time it was not possible to realise the practical implementation because the requisite technical infrastructure - in particular, within the framework of the ELSTER reporting portal - was initially not available. Since 2023, electronic reporting has now been possible via ‘Mein ELSTER’. To compensate for the delays in the provision of the technical infrastructure, the fiscal administration created a transitional regime whereby

electronic record-keeping systems purchased before 1.7.2025 must be registered by 31.7.2025;
as of 1.7.2025, newly purchased record-keeping systems must be registered within one month of their purchase; the one month deadline applies not just for each new purchase, but also for systems that are taken out of operation or modified.

Please note

This transitional period is binding. After 31.7.2025, late reporting or a failure to report will be deemed to be a regulatory offence and, according to Section 379 AO, could result in a fine.

Notification contents and procedure

The electronic notification shall be sent exclusively via the ELSTER portal and must include the following information:

the type of cash register system used,
the number and locations of the cash register systems used,
the serial number of the TSS,
the date of initial operation, and
if applicable, the date when taken out of operation.

To this end, companies will need an activated ELSTER certificate. Alternatively, the notification can also be sent by a mandated fiscal representative.

Definitional issues in practice

In the practical application of the legislation there are frequently uncertainties as to whether or not specific systems are reportable. The obligation relates exclusively to electronic cash register systems with a TSS. Classic open shop tills or simple EC terminals with no cash register function do not fall under this reporting obligation.

Furthermore, for complex cash register systems, for example in chain stores or in the case of modular hardware, the reporting very often causes problems.

Please note

Close coordination with the cash register manufacturer and precise documentation are vital.

Conclusion

The obligation to report cash registers in accordance with Section 146a AO is a key element of digital supervision by the tax authorities. By activating the electronic reporting interface, the legislator is now able to effectively monitor compliance with the requirements.

Recommendation

Companies who put a cash register system with a TSS into operation some time ago already should urgently check whether or not it has already been reported - and if not, submit a retrospective notification by no later than 31.7.2025. As of 1.8.2025, the normal reporting deadlines of one month will then apply exclusively.