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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: Is a QR Code Enough Instead of a Paper Receipt?

Germany’s Higher Administrative Court of Lüneburg asked the ECJ to decide whether a QR code can replace a paper receipt from weighing scales, challenging the long-held view that only printed paper meets legal standards. The case could redefine receipt rules under EU law, focusing on whether digital formats still guarantee transparency, legibility, and customer protection. In August 2025, the Highe... Read more
Germany: Is a QR Code Enough Instead of...

Germany’s Higher Administrative Court of Lüneburg asked the ECJ to decide whether a QR code can repl... Read more
Germany: Court Rejects Fast-Food VAT Allocation Method

Germany’s Federal Fiscal Court ruled that fast-food chains cannot use the “food-and-paper” method to allocate VAT on discounted menus, as it can inflate the price of drinks beyond their standalone value. The court emphasized that while companies may choose their allocation method, it must reasonably reflect economic reality. Read more
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Germany’s Federal Fiscal Court ruled that fast-food chains cannot use the “food-and-paper” method to... Read more
Reminder: Germany’s BMF Published Second Amendment to GoBD

Germany’s Ministry of Finance issued a second amendment to the GoBD on July 14, 2025, updating electronic record-keeping rules to align with mandatory e-invoicing from January 1, 2025. Key changes clarify that storing structured data (e.g., XML) is sufficient, while PDFs or hybrid elements only need archiving if they contain additional tax-relevant information. On July 14, 2025, the German Federal... Read more
Reminder: Germany’s BMF Published Second...

Germany’s Ministry of Finance issued a second amendment to the GoBD on July 14, 2025, updating elect... Read more
Aligning German VAT Rules to the European e-Invoicing Standard (EN 16931)

Germany has published a guide aligning its VAT Act (UStG) requirements with the European e-invoicing standard EN 16931, ensuring that all mandatory invoice details are mapped to structured fields like invoice date, number, and supplier data. This harmonization, developed jointly by KoSIT, FeRD, and AWV, provides a clear reference for issuers and software providers, reducing legal risks and enablin... Read more
Aligning German VAT Rules to the Europea...

Germany has published a guide aligning its VAT Act (UStG) requirements with the European e-invoicing... Read more
Germany to Keep Reduced VAT Rate for Restaurant Food Until 2026

The Federal Government confirmed it will maintain the 7% VAT rate for food served in restaurants from 1 January 2026, as agreed in the coalition deal. In a response to a parliamentary question from the Greens, the government referred to studies from the COVID-19 period and international data showing that VAT cuts sometimes lead to lower consumer prices. However, it noted that not all savings need... Read more
Germany to Keep Reduced VAT Rate for Res...

The Federal Government confirmed it will maintain the 7% VAT rate for food served in restaurants fro... Read more
Germany to Merge E-Invoicing Platforms and Mandate B2B E-Invoices by 2028

Germany is simplifying its invoicing and VAT system, consolidating federal e-invoicing onto the OZG-RE platform by the end of 2025 and phasing in a B2B e-invoicing mandate through 2028. All businesses must be able to receive structured EN 16931-compliant e-invoices from 2025, with issuing requirements applying to larger companies in 2027 and to all in 2028, replacing paper invoices. Read more
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Germany is simplifying its invoicing and VAT system, consolidating federal e-invoicing onto the OZG-... 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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Q&A from the webinar: Germany's cash register rules - reporting mandate and TSE certificate

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

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’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
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