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: BFH Clarifies VAT on Single-Purpose Vouchers
Germany
Author: Ivana Picajkić
Germany’s Federal Fiscal Court (BFH) clarified voucher classification under VAT law, stating it relies on the issuance facts without regard for subsequent transfers between EU Member States. Read more
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Germany’s Federal Fiscal Court (BFH) clarified voucher classification under VAT law, stating it reli... Read more
Germany: Tax Experts Warn Against Abolishing Mandatory Receipt Issuance
Germany
Author: Ivana Picajkić
DFKA warns against abolishing Germany's mandatory receipt issuance requirement, arguing it undermines efforts against tax evasion. Read more
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DFKA warns against abolishing Germany's mandatory receipt issuance requirement, arguing it undermine... Read more
Germany: TSE Requirement for Taxis and Rental Cars from 2026
Germany
Author: Ivana Picajkić
Beginning January 1, 2026, all German taxis and rental cars must use a BSI-certified Technical Security Device (TSE), replacing outdated systems like INSIKA to ensure tamper-proof recording of tax-relevant trip data. Businesses must upgrade before the deadline to avoid fines, choosing either certified hardware or cloud-based TSE solutions. Starting January 1, 2026, every taxi and rental car in Ger... Read more
Beginning January 1, 2026, all German taxis and rental cars must use a BSI-certified Technical Secur... Read more
Germany: DF Deutsche Fiskal GmbH to Release FCC Version 4.3.0 with Updated Authentication Process
Germany
Author: Ivana Picajkić
Deutsche Fiscal will soon release version 4.3.0 of the Fiskal Cloud Connector, updating the authentication process. Read more
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Deutsche Fiscal will soon release version 4.3.0 of the Fiskal Cloud Connector, updating the authenti... 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: Updated BMF Guidance on 2025–2028 B2B E-Invoicing Rollout
Germany
Author: Ivana Picajkić
Germany began introducing mandatory B2B structured e-invoicing in 2025. In the first phase, businesses must be able to receive e-invoices. The next major phase will start in 2027, when suppliers will be required to issue e-invoices for all in-scope transactions Germany began introducing mandatory B2B structured e-invoicing in 2025.In the first phase, businesses must be able to receive e-invoices.T... Read more
Germany began introducing mandatory B2B structured e-invoicing in 2025. In the first phase, business... 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