Germany
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Subscribe now!Fiscal Law timeline
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 moreReminder: All cash registers in Germany must be reported to the tax authorities by July 31, 2025.
Germany
Author: Ivana Picajkić
All businesses in Germany using or maintaining electronic cash registers must report them to their local tax office by July 31, 2025, under new obligations from Section 146a(4) of the Fiscal Code. This applies to retailers, hospitality businesses, and others using devices like POS systems or electronic scales with register functions. Read more
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All businesses in Germany using or maintaining electronic cash registers must report them to their l... Read more
New webinar was uploaded: Recorded 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 delve deeper into this topic! 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
New Rules for Cash Registers Coming to Germany
Germany
Author: Ivana Picajkić
Germany’s new coalition government plans to modernize fiscal policy by requiring all businesses with over €100,000 in annual turnover to use a certified cash register system starting January 1, 2027. Simultaneously, the obligation to issue printed receipts is expected to be removed, though details are still pending. Read more
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Germany’s new coalition government plans to modernize fiscal policy by requiring all businesses with... Read more
Germany Consolidates its Federal e-Invoicing platforms.
Germany
Author: Ivana Picajkić
Germany is consolidating its two federal B2G e-invoicing platforms—ZRE and OZG-RE—into a single system, with OZG-RE becoming the centralized portal for all federal invoice submissions. This long-overdue merger eliminates redundant infrastructure, reduces administrative costs, and simplifies the process for suppliers by resolving inefficiencies caused by the previous dual-platform setup. To improve... Read more
Germany is consolidating its two federal B2G e-invoicing platforms—ZRE and OZG-RE—into a single syst... Read more
Cash Register Reporting Requirement in Germany (Effective 2025)
Germany
Author: Ivana Picajkić
By July 31, 2025, all businesses in Germany using electronic cash registers, POS systems, or similar devices must report them to the local tax office via the My ELSTER portal or ERiC interface. This obligation applies to retailers, tradespeople, restaurants, and self-employed individuals, with separate deadlines for devices bought before or after July 1, 2025. Read more
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By July 31, 2025, all businesses in Germany using electronic cash registers, POS systems, or similar... Read more
Understanding VAT Rates in Germany
Germany
Author: Ivana Picajkić
Germany applies a standard VAT rate of 19% and a reduced rate of 7% for essential goods like food, books, and newspapers, with special rules for certain industries. Since January 1, 2024, restaurant food consumed on-site is taxed at 19%, while takeaway food is taxed at 7%, and beverages generally incur 19%, with exceptions for dairy-based drinks. These VAT rules directly impact business pricing st... Read more
Germany applies a standard VAT rate of 19% and a reduced rate of 7% for essential goods like food, b... Read more
Latest document for Germany
See moreS4F backoffice 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: 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
Recorded 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 delve deeper into this topic! 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
Recorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
If you are struggling with complex e-invoicing implementations across multiple countries, and if you... 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
Registration process in Germany
Germany
Author: Kristina Dosen
The registration obligation in Germany is called „The notification obligation“, and it has been established under § 146a Absatz 4 of the German Fiscal Code (Abgabenordnung - AO). It mandates businesses using electronic recording systems (POS) to notify tax authorities about using and decommissioning such systems. In this document, you’ll learn more about when was this obligation introduced. What data are needed for notification obligation and much more. Read more
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The registration obligation in Germany is called „The notification obligation“, and it has been esta... Read more