Germany
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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 moreGermany Lowers VAT on Food in Restaurants to 7% from 2026
Germany
Author: Ivana Picajkić
The German government has approved the Tax Amendment Act 2025. Starting January 1, 2026, the VAT rate for all food served in restaurants will be reduced to 7%. This change will support restaurants, cafés, bakeries, butchers, and catering businesses What changes on January 1, 2026? Food eaten on-site in restaurants will drop from 19% to 7% VAT. This creates a uniform 7% VAT rate for: din... Read more
The German government has approved the Tax Amendment Act 2025. Starting January 1, 2026, the VAT rat... Read more
German 2025-2028 TSE Replacement: Steps for POS Providers and Retailers
Germany
Author: Ivana Picajkić
Germany’s TSE replacement will unfold in multi-year waves from 2025 to 2028, because each hardware TSE expires five years after activation rather than on a single nationwide date. This long replacement cycle forces manufacturers, integrators, and retailers to plan strategically—balancing hardware swaps, cloud-TSE migrations, and clear communication to manage staggered deadlines and complex install... Read more
Germany’s TSE replacement will unfold in multi-year waves from 2025 to 2028, because each hardware T... Read more
New 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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S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
New 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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S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
Germany: 2025 Reporting Rules for Electronic Recording Systems
Germany
Author: Ivana Picajkić
Starting in 2025, companies must electronically report all electronic recording systems at each business location to the tax office. Required data includes company details, system types, software versions, serial numbers, and acquisition dates, with automation options to minimize errors. An internal checklist ensures compliance and proper documentation. From 2025, all companies must report their e... Read more
Starting in 2025, companies must electronically report all electronic recording systems at each busi... Read more
Germany: Updated BMF FAQ on 2025–2028 B2B E-Invoicing Rollout
Germany
Author: Ivana Picajkić
The German Ministry of Finance updated the B2B e-invoicing mandate FAQ, detailing exemptions and a rollout plan. Read more
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The German Ministry of Finance updated the B2B e-invoicing mandate FAQ, detailing exemptions and a r... 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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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
Q&A from the webinar: Fiscalization and online sales in European countries
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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On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and onli... Read more
ELSTER (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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ELSTER (ELektronische STeuerERklärung = electronic tax declaration) is a German online tax office sy... Read more