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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: The Role of the Cash Register Security Ordinance (KassenSichV) and the TSE

Since January 1, 2020, Germany’s Cash Register Security Ordinance (KassenSichV) requires all electronic cash registers to use a certified Technical Security System (TSE) that securely records and signs each transaction to prevent tampering. Businesses must issue receipts for every sale and ensure their systems produce audit-ready data in the standardized DSFinV-K format. Read more
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Since January 1, 2020, Germany’s Cash Register Security Ordinance (KassenSichV) requires all electro... Read more
Germany Issues New E-Invoicing Guidelines for 2025: Rules Focus on Format and VAT Deductions

Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, only structured invoices in formats like XRechnung or ZUGFeRD, compliant with EN 16931, will be legally valid for VAT deduction. During the transition phase through 2026–2027, non-compliant invoices may still be accepted if they meet Section 14(4) VAT Act requirements. Read more
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Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, onl... Read more
New event was created: Join our free webinar: Germany’s new cash register rules: Reporting mandate & TSE certificate

Big changes are coming to Germany’s fiscal landscape in 2025 - and businesses need to be ready. Starting January 1, 2025, all companies using electronic recording systems must register them with the tax office. At the same time, updates to the Technical Security Element (TSE) are on the horizon, bringing new requirements and potential compliance challenges. 📅 Join us on Thursday, July 17 at... Read more

Big changes are coming to Germany’s fiscal landscape in 2025 - and businesses need to be ready. S... Read more
Germany’s Cash Register Reporting Obligation: July 31 Deadline Approaching

Starting January 1, 2025, all businesses and self-employed individuals in Germany using electronic recording systems with a TSE must report these devices to the tax office through the ELSTER platform. Devices already in use before July 1 must be reported by July 31, 2025, while new or temporary devices must be registered within one month of acquisition or setup. Read more
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Starting January 1, 2025, all businesses and self-employed individuals in Germany using electronic r... Read more
Germany: New Draft from BMF Clarifies E-Invoicing Rules

On June 25, 2025, Germany’s Ministry of Finance released a revised draft clarifying e-invoicing rules, including mandatory EN16931 compliance, eased requirements for small businesses, and sector-specific updates for construction. The phased rollout requires all German businesses and foreign entities with a German establishment to receive structured B2B e-invoices from January 2025, with full issuance obligations by 2028. Read more
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On June 25, 2025, Germany’s Ministry of Finance released a revised draft clarifying e-invoicing rule... Read more
German Government Proposes 2027 Cash Register Mandate— Is the plan clear enough?

Germany plans to mandate electronic cash registers from January 1, 2027, for businesses with annual sales over €100,000, but key details remain unclear. The Tax Consultants Association (DStV) questions whether the threshold applies to total turnover or only cash sales and urges exemptions for mobile or low-infrastructure businesses. Read more
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Germany plans to mandate electronic cash registers from January 1, 2027, for businesses with annual... Read more
Latest document for Germany
See moreEV-chargers from the Fiscalization Perspective in Germany

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
S4F 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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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

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

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
Draft Guide e-Invoicing Letter

This document interprets the regulation about mandatory electronic invoicing and describes the implementation of the e-invoice system in Germany. Read more
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This document interprets the regulation about mandatory electronic invoicing and describes the imple... Read more