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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 moreNew document was uploaded: S4FiscalService for Germany - Deutsche Fiscal

S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, the Release Notes, and the S4F Service Installation Manual. They are all packed into a zip file that is ready for download. Read more

New document was uploaded: S4FiscalServi...

S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An i... Read more
The distinction between a tax number and a VAT number in Germany

As these two terms are often confused, we explain their meaning below. The tax identification number given by the tax office where the business is registered is known as the Steuernummer. It is used for all correspondence, audits, and day-to-day operations with the tax authorities, as well as in VAT returns. The VIES number, also known as the VAT ID number or USt-IdNr, is used for all intracommuni... Read more

The distinction between a tax number and...

As these two terms are often confused, we explain their meaning below. Read more
New document was uploaded: E-commerce DE - Legal requirements

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 Read more

New document was uploaded: E-commerce DE...

We unveil the specific rules when it comes to e-commerce requirements in Germany such as receipts ty... Read more
While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can say that there are some certainties regarding the scope of the Directive, and the proposed scope is, as follows. EU Digital Reporting Requirements (DRR) were introduced for intra-EU transactions; Recapitulative statements have been removed. DRRs are to be mandatory or optional for domestic... Read more

What is the proposed scope of the VAT in...
While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can... Read more
Extension of reduced tax rates for the restaurant industry in Germany

Although it was announced that the reduced VAT rate for restaurants and the catering industry would end in 2023, it was extended. The German Federal Government has approved the extension of the reduced sales tax rate of 7% for restaurant and catering services provided, except for the sale of drinks, until December 31, 2023. From 2024, it is expected that the VAT rate will go back to the regular ra... Read more

Extension of reduced tax rates for the r...

Although it was announced that the reduced VAT rate for restaurants and the catering industry would... Read more
The draft VAT in the Digital Age" (ViDA) Directive should have been adopted on November 16, 2022, but unfortunately the adoption was rescheduled for December 7, 2022. More details on what it brings are as follows. While for more specific information we would need the adoption of the text of ViDA, there are some insights it could bring: Digital Reporting Requirements (DRR)—Introduction o... Read more

VAT in the Digital Age (ViDA) is around...
The draft VAT in the Digital Age" (ViDA) Directive should have been adopted on November 16, 2022, bu... Read more
Latest document for Germany
See moreS4FiscalService for Germany - Deutsche Fiscal

S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, the Release Notes, and the S4F Service Installation Manual. They are all packed into a zip file that is ready for download. Read more
S4FiscalService for Germany - Deutsche F...

S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An i... Read more
E-commerce DE - Legal requirements

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 Read more
E-commerce DE - Legal requirements

We unveil the specific rules when it comes to e-commerce requirements in Germany such as receipts ty... Read more
E-receipts - Germany

The purpose of this document is to describe the treatment of e-receipts in Germany. What is the legal basis for their issuance, how are they different from physical receipts, and the rules for their general usage. Read more
E-receipts - Germany

The purpose of this document is to describe the treatment of e-receipts in Germany. What is the lega... Read more
S4FiscalService for Germany

S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An integrative part of the installation package is, among others, General Interface Description, Service interface description, Release Notes, S4F Service Installation Manual and Sensitive Data encryption. They are all packed in a zip file which is ready for download. Read more
S4FiscalService for Germany

S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An i... Read more
The purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more
Environmental protection of SMAERS

This manual is intended for the integrator of the SMAERS/TSS client and FCC components in a host computer. The security measures described in this document are binding for the integrator to implement. The target of this document is a security module application implemented as software—cloud solutions only. Read more
Environmental protection of SMAERS

This manual is intended for the integrator of the SMAERS/TSS client and FCC components in a host com... Read more