Germany
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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 document was uploaded: Tax 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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The purpose of this document is to explain the rules governing the tax audit regime in Germany, incl... Read more
Germany Clarifies E-Invoicing Rules for Small Businesses Ahead of 2028 Mandate
Germany
Author: Ivana Picajkić
Germany has clarified that small businesses under Section 19 UStG are exempt from issuing e-invoices even after the 2028 mandate, allowing continued use of paper or PDF invoices. However, they must still be able to receive, process, and store structured e-invoices from January 1, 2025, as part of the phased transition to full digital B2B invoicing. Germany has confirmed how new e-Invoicing obligat... Read more
Germany has clarified that small businesses under Section 19 UStG are exempt from issuing e-invoices... Read more
Germany Considers VAT Increase
Germany
Author: Ivana Picajkić
Germany is considering a major tax reform that would increase the standard VAT rate to 21–22% while lowering reduced rates and introducing a 0% rate on essential goods to offset the impact on households. Germany is currently debating a major tax reform that could shift the burden from income to consumption. The proposed changes, discussed by the CDU/CSU-SPD coalition, include increasing the standa... Read more
Germany is considering a major tax reform that would increase the standard VAT rate to 21–22% while... Read more
Germany and France: ZUGFeRD 2.5 to Launch in May 2026, Introducing Gross Invoices
Germany and France will release ZUGFeRD version 2.5 on May 20, 2026, introducing support for gross invoices and aligning the format with the latest EN 16931 standards. Germany and France have announced a new version of the ZUGFeRD e-invoicing format (version 2.5), which will be released on May 20, 2026. The update is developed jointly by Forum for Electronic Invoicing Germany and FNFE-MPE (a Fren... Read more
Germany and France will release ZUGFeRD version 2.5 on May 20, 2026, introducing support for gross i... Read more
Germany Clarifies E-Invoicing Transition Rules
Germany
Author: Ivana Picajkić
Germany has clarified its e-invoicing transition rules, allowing paper and PDF invoices until the end of 2026 (or 2027 for smaller businesses), ensuring a gradual shift to digital invoicing. After these periods, mandatory e-invoicing will apply to domestic B2B transactions, giving businesses more time and clarity to prepare for compliance. Germany has updated its guidance on mandatory e-invoicing,... Read more
Germany has clarified its e-invoicing transition rules, allowing paper and PDF invoices until the en... Read more
Germany: ECJ Clarifies - Loyalty Points Are Not VAT Vouchers
Germany
Author: Ivana Picajkić
The ECJ ruled in case C-436/24 that customer loyalty points are not vouchers under EU VAT rules, as they do not create a legal obligation for the supplier to accept them as payment. Read more
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The ECJ ruled in case C-436/24 that customer loyalty points are not vouchers under EU VAT rules, as... 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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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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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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S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
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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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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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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Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS t... Read more