Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Technical
iThe Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.
Last news published on: 21.08.2026 | News: 320
Last document published on: 20.08.2026 | Documents: 52
Highlight
Fiscalization in Germany began in 2017 with the introduction of mandatory electronic recording systems. This framework was strengthened in 2020 by the Cash Register Security Ordinance (KassenSichV), which requires the use of a Technical Security System (TSE). As a result, Germany operates a hybrid fiscalization model, combining both hardware- and software-based components. The official currency is the euro.
Germany
The TSE is the base of the fiscalization in Germany. It has to be certified by the Federal Office for Information Security (BSI). The Federal Fiscal Law mandates that every business must register the use of electronic recording systems and the TSE. Since January 2025, the registration of the TSE and the electronic recording systems is done through the recently finished portal “Mein ELSTER” and the ERIC interface.
Type of fiscalization: Hardware/Software
Latest news for Germany
See moreGermany: Electronic Tax Notifications from 2027
Germany
Author: Ivana Picajkić
Germany’s draft Annual Tax Act 2026 will make electronic tax notifications via the official online tax portal the standard from January 1, 2027.
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Already subscriber? LoginGermany’s draft Annual Tax Act 2026 will make electronic tax notifications via the official online tax portal the standard from January 1, 2027.
Germany
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21.08.2026.
08:36H
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Author: Ivana Picajkić
Why Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
New document was uploaded: Vending machines in Germany
Germany
Author: Ivana Picajkić
The purpose of this document is to explain how vending machines are treated in Germany from a fiscalization perspective. This document will answer questions such as whether vending machines fall within the scope of the fiscalization system, and if not, how sales through vending machines are handled, and similar issues.
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Already subscriber? LoginThe purpose of this document is to explain how vending machines are treated in Germany from a fiscalization perspective. This document will answer questions such as whether vending machines fall within the scope of the fiscalization system, and if not, how sales through vending machines are handled, and similar issues.
Germany
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20.08.2026.
09:13H
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Author: Ivana Picajkić
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany: New Action Plan to Fight Tax and Financial Crime
Germany
Author: Ivana Picajkić
Germany's new action plan targets tax evasion, VAT fraud, and financial crime, announced by the Federal Ministries of Finance and Justice. Key measures include a Joint Centre for coordinating investigations, a Tax Authority Data Analysis Centre for centralizing tax information, and AI tools for detecting fraud. Proposed systems include mandatory electronic cash registers and extended record retent... Read more
Germany
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06.08.2026.
08:06H
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Author: Ivana Picajkić
Germany Plans New VAT Reporting, Longer Record Retention and Local Data Storage
Germany
Author: Ivana Picajkić
Germany’s Federal Ministry of Finance and Justice proposed an action plan targeting tax and financial crime, featuring three measures: a new VAT reporting system to detect fraud, extending document retention from 10 to 15 years, and requiring tax data copies on German mirror servers. Details on implementation remain unclear. Germany’s Federal Ministry of Finance and Federal Ministry of... Read more
Germany
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28.07.2026.
08:14H
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Author: Ivana Picajkić
Most important documents for Germany
See moreE-commerce DE - Legal requirements
Germany
Author: Ivana Picajkić
We unveil the specific rules when it comes to e-commerce requirements in Germany such as receipts types and transaction types in online sales, how the sale process – online payment and delivery process looks like (possible scenarios), certification, etc
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Already subscriber? LoginWe unveil the specific rules when it comes to e-commerce requirements in Germany such as receipts types and transaction types in online sales, how the sale process – online payment and delivery process looks like (possible scenarios), certification, etc
Germany
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07.08.2026.
14:26H
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Author: Ivana Picajkić
Technical country overview - Germany
Germany
Author: Ištvan Božoki
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
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Germany
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01.06.2026.
14:05H
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Author: Ištvan Božoki
Law on protection against tampering with basic digital records (EN)
Germany
Author: Kristina Dosen
This document represents a revision of the Article of the German Fiscal Code through the Law on protection against tampering with basic digital records. It describes specific details such as regulation on arrangements for bookkeeping and records through electronic recording systems, subsequent tax inspection of cash registers, and others. To find out in which way it impacts taxpayer’s obligations regarding fiscalization, please read through all the details of this document. Read more
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Germany
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21.02.2023.
14:31H
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Author: Kristina Dosen
Regulation on the control of technical requirements of electronic recording systems and security systems in business transactions (EN)
Germany
Author: Kristina Dosen
Several Federal Ministries agreed to issue this regulation in September 2017 that introduced many relevant definitions and explanations of the obligatory processes which need to be implemented to comply with fiscalization rules in Germany. Read more
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Germany
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07.06.2023.
14:17H
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Author: Kristina Dosen
EKaBS - Electronic Receipt Standard (EN)
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
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Germany
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07.06.2023.
14:17H
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Author: Kristina Dosen
Country overview - Germany
Germany
Author: Ivana Picajkić
Our fiscal experts provided you this valuable overview of the fiscalization requirements in Germany with precise and concise information about fiscalization topics. This presentation answers questions such as which fiscalization type is present in Germany, is a fiscal device certification necessary, is there an online communication with TA, etc
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginOur fiscal experts provided you this valuable overview of the fiscalization requirements in Germany with precise and concise information about fiscalization topics. This presentation answers questions such as which fiscalization type is present in Germany, is a fiscal device certification necessary, is there an online communication with TA, etc
Germany
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07.08.2026.
14:32H
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Author: Ivana Picajkić