Germany
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Subscribe now!Fiscal Law timeline
The fiscalization project in Germany has started in 2016 after the promulgation of the first specific regulation from this field. In the following years, many other legal acts and obligations have been introduced as fragments of the fiscalization mechanism. Usage of specific certified solutions became mandatory.
Germany
The initial step towards ensuring the stability of the cash register data was the promulgation of the Law on the protection against manipulation of digital basic records (so-called “Kassengesetz”), which was introduced at the end of 2016. The base of fiscalization system in Germany is the usage of TSE – Technical Security Element. Every POS has to use TSE, every POS and TSE have to be reported and registered at Tax Authority. TSE is certified by the government and consists of a security module, secured memory, and digital interface.
Type of fiscalization: Hardware/Software
Latest news for Germany
See moreThe extension of Bridging aid II in Germany
Germany
Author: Kristina Dosen
Although the deadline for such changes originally ended on May 31, 2021, it has been extended until June 30, 2021. The German Tax Advisors Association (DStV) welcomes the extension of the deadline in the interests of the companies concerned and the third parties commissioned to perform the audit. Applications for changes are only possible if a previously submitted initial application has already b... Read more
Although the deadline for such changes originally ended on May 31, 2021, it has been extended until... Read more
The temporary VAT rate reduction on the supply of catering food services in Germany
Germany
Author: Kristina Dosen
In order to help the hospitality sector, Germany will reduce the standard rate of 19% to 7% until the end of the year. The German Tax administration confirmed that the temporary VAT rate reduction on the supply of catering food services, from the standard rate of 19% to the reduced rate of 7% will be extended to December 2022. The main idea of this extension is to help the hospitality sector to re... Read more
In order to help the hospitality sector, Germany will reduce the standard rate of 19% to 7% until th... Read more
Germany bans cash register operations without a certified TSE
Germany
Author: Kristina Dosen
The exception is the transitional period until December 31, 2022, which applies to systems that cannot be retrofitted due to the design, but which comply with GoBD. Keep on reading for more details! Performing sale and other operation at the cash register without a certified TSE (Technical Security Element or System) has not been permitted in Germany since April 1, 2021 – unless the transit... Read more
The exception is the transitional period until December 31, 2022, which applies to systems that cann... Read more
Germany suspended the upgrade of cash and parking ticket machines for parking space management
Germany
Author: Kristina Dosen
The obligation to upgrade these systems has been suspended until the change of the Cash Register Security Regulation (KassenSichV) comes into force. In Germany, in order to avoid an only temporary upgrade of cash and parking ticket machines for parking space management, as well as charging points for electric or hybrid vehicles with a certified TSE (Technical Security Element or System), the oblig... Read more
The obligation to upgrade these systems has been suspended until the change of the Cash Register Sec... Read more
New Covid-19 aid measures in Germany
Germany
Author: Kristina Dosen
With the last readjustment by the federal government, purchases and expansions of electronic recording systems are now also eligible for funding within the meaning of Section 146a of the Tax Code (AO) if these were incurred as costs in the period from March 2020 to June 2021. In Germany, companies that are particularly affected by the Corona crisis can apply for bridging aid III since February 10,... Read more
With the last readjustment by the federal government, purchases and expansions of electronic recordi... Read more
A new standard for electronic cash receipts in Germany
Germany
Author: Kristina Dosen
Probably the most important fact is that the EKaBS is available to all software developers free of charge. The coding of the document content is based on the proven JSON format already used in the DFKA-Taxonomie-Kassedaten and can therefore be implemented and used quickly for most software manufacturers. German Association for Cash Register and Accounting System Technology in Cashless and Cashless... Read more
Probably the most important fact is that the EKaBS is available to all software developers free of c... Read more
Latest document for Germany
See moreEKaBS - Electronic Receipt Standard
Germany
Author: Kristina Dosen
This document defines the necessary steps for the standardization of electronic documents (receipts) and the JSON structure which will be used. Read more
This document defines the necessary steps for the standardization of electronic documents (receipts)... Read more
Ordinance amending the cash register security ordinance
Germany
Author: Kristina Dosen
German Federal Ministry of Finance published the Draft of an Ordinance amending the Cash Register Security Ordinance (KassenSichV), on March 23, 2021. We prepared this draft for you in order to find out how its regulations affect the layout of the fiscal receipts issued in retail. Read more
German Federal Ministry of Finance published the Draft of an Ordinance amending the Cash Register Se... Read more
S4F Service general interface
This document developted by our experienced fiscal experts defines the constraints of S4FiscalService architecture and interface. With high experience within fiscalization topics, we have recognized issues our clients are facing with the need to handle fiscalization requirements for each country differently. For this reason, we define such architecture that will allow handling fiscalization requirements uniformly and with reduced complexity in the aspect of integration with Point of Sales against previously available fiscalization software on market. Read more
This document developted by our experienced fiscal experts defines the constraints of S4FiscalServic... Read more
Technical country overview DE
Germany
Author: Kristina Dosen
Our fiscal experts unveil all the technical details regarding the fiscalizaton process in Germany. In this presentation, we deal with the topics such as - Fiscal requirements overview (the main features of the fiscal law) - TSE API (what is TSE, how it works – sales process, fiscal receipt, signature, transaction type and data, certificate, QR code, input and output interface of TSE - Uniform digital interface (Digital interface of the financial administration - DSFinV-K, transaction data, cash register balance data, master data, POS export) - Architecture (local, cloud-based) - Existing devices on the market (TSE providers and solution types) - S4F overview (S4F components, general architecture, possible architectures, transaction examples) Technical overview for Germany containing the newest technical details needed for fiscalization. Read more
Our fiscal experts unveil all the technical details regarding the fiscalizaton process in Germany. I... Read more
S4F Service country interface DE
Germany
Author: Kristina Dosen
This document represents a techical specification of S4F Service architecture and interface for Germany. It describes the constraints of S4F service architecture and interface, together with a brief overview of fiscal requirements in general from the technical point of view. Read more
This document represents a techical specification of S4F Service architecture and interface for Germ... Read more
Legal Requirements - Germany
Germany
Author: Kristina Dosen
This unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Germany. You’ll find all the details concerning: - History of fiscal law in Germany (introduction of: Transaction recording rules; Audit rules; Rule to use security system; Rule to hand out receipt) - TSE (elements, certification, types, providers), - Transactions (recording, sequencing, mandatory data, types), - Receipts (forms, transmission, elements), - Manuel recording of transactions (broken POS) - Cash register inspection Read more
This unique document developed by our experienced fiscal experts unveils a precise analysis of the l... Read more