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The fiscalization initiative in Germany was launched in 2016 following the introduction of the first set of specific regulations in this field. Since then, a series of legal acts and obligations have been established as part of the fiscalization mechanism, further clarifying and strengthening its provisions. One of the key requirements of this mechanism is the mandatory use of certified solutions. These solutions are designed to meet the highest standards of security, accuracy, and reliability, ensuring that financial transactions are recorded and reported in a manner that is transparent, fair, and in compliance with the law. The introduction of these requirements has been an important step towards improving the efficiency and integrity of the fiscal system in Germany.
Germany
In order to strengthen the accuracy and reliability of cash register data, the German government introduced the Law on the Protection against Manipulation of Digital Basic Records, also known as the "Kassengesetz," at the end of 2016. This law serves as the foundation for the fiscalization system in Germany. The cornerstone of the fiscalization system in Germany is the use of the Technical Security Element (TSE). All point-of-sale (POS) systems are required to use TSE and must be reported to and registered with the Tax Authority. The TSE is certified by the government and consists of a security module, secured memory, and a digital interface. These components work together to ensure that all transactions are securely recorded and stored, providing a high level of trust in the integrity of the data.
Type of fiscalization: Hardware/Software
Latest news for Germany
See moreNew document was uploaded: 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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Germany: Updated BMF Guidance on 2025–2028 B2B E-Invoicing Rollout
Germany
Author: Ivana Picajkić
Germany began introducing mandatory B2B structured e-invoicing in 2025. In the first phase, businesses must be able to receive e-invoices. The next major phase will start in 2027, when suppliers will be required to issue e-invoices for all in-scope transactions Germany began introducing mandatory B2B structured e-invoicing in 2025.In the first phase, businesses must be able to receive e-invoices.T... Read more
Germany: Updated BMF Guidance on 2025–20...
Germany
23.10.2025.
08:25H
Author: Ivana Picajkić
Germany began introducing mandatory B2B structured e-invoicing in 2025. In the first phase, business... Read more
Germany’s Road to Full B2B E-Invoicing by 2028
Germany
Author: Ivana Picajkić
Germany will make electronic invoicing mandatory for all domestic B2B transactions by 2028, starting with the obligation to receive e-invoices from January 2025 and to issue them from 2027 for larger companies. The system uses decentralized exchange via formats like XRechnung and ZUGFeRD, ensuring EU-standard compliance, automation, and interoperability without real-time tax authority validation... Read more
Germany’s Road to Full B2B E-Invoicing b...
Germany
14.10.2025.
08:16H
Author: Ivana Picajkić
Germany will make electronic invoicing mandatory for all domestic B2B transactions by 2028, starting... Read more
Germany allows e-invoices in all EU languages during 2025–2028 rollout.
Germany
Author: Ivana Picajkić
Germany will mandate e-invoicing for all B2B transactions between 2025 and 2028, while allowing invoices to be issued in any of the EU’s 24 official languages. This multilingual approach reduces translation burdens, supports cross-border trade, and ensures compliance as long as invoices contain required VAT details, though businesses must provide German translations if requested during audits Germ... Read more
Germany allows e-invoices in all EU lang...
Germany
06.10.2025.
09:20H
Author: Ivana Picajkić
Germany will mandate e-invoicing for all B2B transactions between 2025 and 2028, while allowing invo... Read more
The German Finance Ministry updates its rules on invoice language requirements.
Germany
Author: Ivana Picajkić
On September 17, 2025, the German Finance Ministry (BMF) updated the VAT Application Decree (UStAE) to allow mandatory invoice details to be presented not only in German but also in any official EU language. The update introduces Annex 8 with a multilingual table of approved terms and applies immediately to all open cases, replacing the 2013 guidance. On September 17, 2025, the German Federal Mini... Read more
The German Finance Ministry updates its...
Germany
26.09.2025.
11:58H
Author: Ivana Picajkić
On September 17, 2025, the German Finance Ministry (BMF) updated the VAT Application Decree (UStAE)... Read more
German VAT Reform – Changes starting January 2026
Germany
Author: Ivana Picajkić
Germany’s VAT Reform, effective January 1, 2026, makes the 7% VAT rate on restaurant food permanent, keeps drinks at 19%, and raises the nonprofit commercial exemption threshold to €50,000. The changes provide long-term stability for the hospitality sector and give charities more room for income generation, but businesses must update systems, train staff, and carefully track classifications to sta... Read more
German VAT Reform – Changes starting Jan...
Germany
23.09.2025.
08:08H
Author: Ivana Picajkić
Germany’s VAT Reform, effective January 1, 2026, makes the 7% VAT rate on restaurant food permanent,... Read more
Latest document for Germany
See moreS4FiscalBackoffice 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
02.10.2025.
15:11H
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
02.10.2025.
15:15H
Author: Ivana Picajkić
Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS t... Read more
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
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Already subscriber? LoginELSTER (ERiC) - State tax office system
Germany
Author: Borislav Vukic
ELSTER (ELektronische STeuerERklärung = electronic tax declaration) is a German online tax office system designed by the Federal Central Tax Office (Bundeszentralamt für Steuern) to enable anyone to submit their tax returns online. The objective of ELSTER integration is to automate the compulsory ERS registration process overseen by tax offices. If you want to learn more about this topic, please read the entire document. Read more
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Already subscriber? LoginELSTER (ERiC) - State tax office system
Germany
06.12.2024.
09:07H
Author: Borislav Vukic
ELSTER (ELektronische STeuerERklärung = electronic tax declaration) is a German online tax office sy... Read more