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Fiscalization in Germany began in 2017 with the introduction of mandatory electronic recording systems. This framework was strengthened in 2020 by the Cash Register Security Ordinance (KassenSichV), which requires the use of a Technical Security System (TSE). As a result, Germany operates a hybrid fiscalization model, combining both hardware- and software-based components. The official currency is the euro.
Germany
The TSE is the base of the fiscalization in Germany. It has to be certified by the Federal Office for Information Security (BSI). The Federal Fiscal Law mandates that every business must register the use of electronic recording systems and the TSE. Since January 2025, the registration of the TSE and the electronic recording systems is done through the recently finished portal “Mein ELSTER” and the ERIC interface.
Type of fiscalization: Hardware/Software
Latest news for Germany
See moreNew webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
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Already subscriber? LoginFiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven... Read more
Germany Calls for End to Reduced VAT for Restaurants
Germany
Author: Ivana Picajkić
Germany's Council of Economic Experts recommends abolishing the reduced VAT rate for restaurants, arguing it benefits large chains rather than small businesses, costing EUR 3.4 billion annually, and suggests reallocating funds to better priorities. The head of Germany’s Council of Economic Experts has called for the reduced VAT rate for restaurants to be abolished. From 2026, food served in... Read more
Germany Calls for End to Reduced VAT for...
Germany
26.06.2026.
08:20H
Author: Ivana Picajkić
Germany's Council of Economic Experts recommends abolishing the reduced VAT rate for restaurants, ar... Read more
Germany Prepares New Rules on the Right to Repair
Germany
Author: Ivana Picajkić
Germany is revising sales law to align with the EU Right to Repair Directive, aiming to facilitate product repairs over new purchases. Implementing this directive by July 31, 2026, manufacturers will be obligated to repair certain products during their lifecycle, even without direct contracts with consumers. Initial focus is on specific groups, with repairs needing to be affordable and timely. The... Read more
Germany Prepares New Rules on the Right...
Germany
22.06.2026.
08:10H
Author: Ivana Picajkić
Germany is revising sales law to align with the EU Right to Repair Directive, aiming to facilitate p... Read more
Germany: New Version of ZUGFeRD/Factur-X e-Invoice Format Released
Germany
Author: Ivana Picajkić
FeRD and FNFE-MPE released ZUGFeRD 2.5 / Factur-X 1.09, aligning with EN 16931's latest code lists and adding new elements. The German FeRD forum and the French FNFE-MPE forum have released a new version of their joint e-invoicing format, ZUGFeRD 2.5 / Factur-X 1.09. The update aligns the format with the latest code lists used under the European e-invoicing standard EN 16931. These code lists are... Read more
Germany: New Version of ZUGFeRD/Factur-X...
Germany
19.06.2026.
08:25H
Author: Ivana Picajkić
FeRD and FNFE-MPE released ZUGFeRD 2.5 / Factur-X 1.09, aligning with EN 16931's latest code lists a... Read more
Germany Updates External Tax Audit Rules
Germany
Author: Ema Stamenković
Germany’s new External Audit Regulations aim to modernize tax audits by making them faster, more coordinated and risk-focused, while updating cooperation and group audit rules. Germany’s Federal Cabinet adopted new External Audit Regulations. The new rules will replace the old Tax Audit Ordinance from 2000 and reflect recent changes in German tax procedure law, including the DAC7 Implementat... Read more
Germany Updates External Tax Audit Rules
Germany
09.06.2026.
08:32H
Author: Ema Stamenković
Germany’s new External Audit Regulations aim to modernize tax audits by making them faster, more coo... Read more
Germany Discusses “21–10–0” VAT Reform
Germany
Author: Ivana Picajkić
Germany is reportedly considering a VAT reform from January 1, 2027, which could raise the standard and reduced VAT rates while applying 0% VAT to basic food products. Germany is reportedly considering a major VAT reform that would shift part of the tax burden from income to consumption. Under the proposal, the standard VAT rate would increase from 19% to 21%, while the reduced VAT rate would ris... Read more
Germany Discusses “21–10–0” VAT Reform
Germany
01.06.2026.
08:13H
Author: Ivana Picajkić
Germany is reportedly considering a VAT reform from January 1, 2027, which could raise the standard... Read more
Latest document for Germany
See moreTax Audit in Germany
Germany
Author: Ivana Picajkić
The purpose of this document is to explain the rules governing the tax audit regime in Germany, including the legal framework, the main focus areas of a tax audit, and the procedures followed by the tax authorities. It also outlines the increasing importance of digital data access and audit techniques. Read more
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Already subscriber? LoginTax Audit in Germany
Germany
05.06.2026.
13:42H
Author: Ivana Picajkić
The purpose of this document is to explain the rules governing the tax audit regime in Germany, incl... Read more
E-invoicing system in Germany
Germany
Author: Ivana Picajkić
The purpose of this document is to describe how electronic invoices are handled in Germany. This document explains e-invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Germany. Read more
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Already subscriber? LoginE-invoicing system in Germany
Germany
05.06.2026.
13:42H
Author: Ivana Picajkić
The purpose of this document is to describe how electronic invoices are handled in Germany. This d... Read more
S4FiscalBackoffice Patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Q&A from the webinar: Germany's cash register rules - reporting mandate and TSE certificate
Germany
Author: Ivana Picajkić and Ištvan Božoki
On July 17th, 2025, Fiscal Solutions organized a free webinar on the topic of "Germany's cash register rules: reporting mandate and TSE certificate." The webinar was held by Fiscal Solutions Legal Consultant Ivana Picajkić and Technical Consultant Ištvan Božoki. Let’s find out more about answers to questions asked during the webinar. Read more
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Germany
18.07.2025.
12:27H
Author: Ivana Picajkić and Ištvan Božoki
On July 17th, 2025, Fiscal Solutions organized a free webinar on the topic of "Germany's cash regist... Read more
Cash register reporting obligation in Germany
Germany
Author: Ivana Picajkić
The document outlines Germany’s mandatory cash register reporting obligation effective January 1, 2025, requiring all businesses using electronic recording systems with a Technical Security Element (TSE) to register their devices with the tax authority. This applies to cash registers, POS systems, and other devices, including temporary and unused ones, and must be done electronically via Mein ELSTER or the ERiC interface. Read more
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Already subscriber? LoginCash register reporting obligation in Ge...
Germany
05.06.2026.
13:43H
Author: Ivana Picajkić
The document outlines Germany’s mandatory cash register reporting obligation effective January 1, 20... Read more
EV-chargers from the Fiscalization Perspective in Germany
Germany
Author: Ivana Picajkić
Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS transactions but does not apply to EV chargers. Let's find out what this means in practice. Read more
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Already subscriber? LoginEV-chargers from the Fiscalization Persp...
Germany
05.06.2026.
13:44H
Author: Ivana Picajkić
Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS t... Read more