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: 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 Publishes New VAT Return and Prepayment Forms for 2026
Germany
Author: Ivana Picajkić
Germany has published new legally binding VAT return and advance-payment forms for 2026, released on 29 December 2025 and mandatory for all VAT filings via ELSTER. Read more
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Germany has published new legally binding VAT return and advance-payment forms for 2026, released on... Read more
Germany Publishes Its Electronic Business Address (GEBA)
Germany
Author: Ivana Picajkić
Germany has introduced the German Electronic Business Address (GEBA), published on 18 December 2025 by XStandards Einkauf, as a standardized electronic identifier to accurately route e-documents—especially e-invoices—within networks like Peppol. While GEBA is voluntary, it enhances interoperability, clarity of sender/receiver identification, and readiness for future digital tax and reporting frame... Read more
Germany has introduced the German Electronic Business Address (GEBA), published on 18 December 2025... Read more
Germany: Businesses Must Prepare for E-Invoicing Earlier Than Expected
Germany
Author: Ivana Picajkić
Although mandatory B2B e-invoicing in Germany will only apply from 2027, businesses have been allowed to use e-invoices voluntarily since January 2025 and adoption is accelerating as 2026 approaches. As more suppliers switch early, companies operating in Germany already need to be technically ready to receive structured e-invoices to avoid compliance and operational disruptions. Although mandatory... Read more
Although mandatory B2B e-invoicing in Germany will only apply from 2027, businesses have been allowe... Read more
Germany: Court Confirms Tax Authorities Can Request Tax-Relevant Emails During Audits
Germany
Author: Ivana Picajkić
German tax authorities are increasingly requesting tax-relevant emails during audits, and a 2025 Federal Fiscal Court ruling confirmed that such emails must be retained and disclosed when they contain relevant commercial or tax information. Read more
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German tax authorities are increasingly requesting tax-relevant emails during audits, and a 2025 Fed... Read more
Germany and France Update their Common E-Invoicing Standard
Germany and France will jointly update their hybrid e-invoice formats ZUGFeRD and Factur-X on 15 January 2026 to align with EN 16931 and support their upcoming B2B e-invoicing mandates. The new version expands technical capabilities, improves interoperability, and ensures full compatibility between both formats as Europe prepares for unified digital reporting under ViDA Germany and France have ann... Read more
Germany and France will jointly update their hybrid e-invoice formats ZUGFeRD and Factur-X on 15 Jan... 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