Germany
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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: Gift Card Treatment - Germany
Germany
Author: Kristina Dosen
The purpose of this document is to explain how gift cards (vouchers) are sold and then used in accordance with current legislation in Germany. Read more
The purpose of this document is to explain how gift cards (vouchers) are sold and then used in accor... Read more
The supply of live virtual events will be taxable in the country where the consumer purchasing the online attendance resides
On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the place of supply for live virtual events. In accordance with the amendment, starting from January 1, 2025, 2025, the supply of a live virtual event is taxable in the country where the consumer purchasing the online attendance resides, which means that virtual event providers will need to charge VAT... Read more
On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the... Read more
New EU VAT Directive amendments in autumn 2022
Public consultation regarding the proposals of the new amendments to the EU VAT Directive was held up to April 2022. After this consultation, the European Commission (EC) is set to publish a draft of the amendments to the EU VAT Directive this autumn. This will result in the extension of the current One Stop Shop (OSS) to all remaining cross-border B2C transactions and some B2B transactions. The a... Read more
Public consultation regarding the proposals of the new amendments to the EU VAT Directive was held u... Read more
Location of the SMAERS Component
Germany
Author: Kristina Dosen
The Federal Office for Information Security (BSI) has confirmed in its previous statement regarding the location of the SMAERS component. What exactly, let's find out in the following. Read more
The Federal Office for Information Security (BSI) has confirmed in its previous statement regarding... Read more
The new version of the Fiscal Cloud Connector
Germany
Author: Kristina Dosen
Deutsche Fiscal has released a new Fiscal Cloud Connector Version 4.0.1. In the following, we unveil when it is mandatory to install it. Read more
Deutsche Fiscal has released a new Fiscal Cloud Connector Version 4.0.1. In the following, we unv... Read more
First results of the new VAT rules in the EU
In July 2021 new VAT system for online shopping came into force, whose main aim was to simplify cross-border e-commerce and introduce greater transparency for EU shoppers when it comes to pricing and consumer choice. In addition to this, these new rules were put in place to combat VAT frauds and to ensure a more level playing field for all businesses. After 6 months after the implementation of the... Read more
In July 2021 new VAT system for online shopping came into force, whose main aim was to simplify cros... Read more
Latest document for Germany
See moreGift Card Treatment - Germany
Germany
Author: Kristina Dosen
The purpose of this document is to explain how gift cards (vouchers) are sold and then used in accordance with current legislation in Germany. Read more
The purpose of this document is to explain how gift cards (vouchers) are sold and then used in accor... Read more
VAT & One Stop Shop System in EU
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives and Regulations do regulate EU VAT Legislation. Read more
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives an... Read more
S4FiscalService for Germany - Deutsche Fiscal
Germany
Author: Kristina Dosen
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, Sensitive Data Encryption, Installation Manual for Germany, etc. They are all packed in a zip file which is ready for download. Read more
S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An i... Read more
Recorded webinar: Kiosk solutions in the spotlight of the fiscalization
On February 23rd, 2022, Fiscal solutions organized a free webinar on the topic „ Kiosk solutions in the spotlight of the fiscalization“ The webinar was held by Nikolina Basić and Stefan Ditrih, both Legal Consultants at Fiscal Solutions. Let’s hear what he has to say about this topic. Read more
On February 23rd, 2022, Fiscal solutions organized a free webinar on the topic „ Kiosk solutions in... Read more
European Union's Gift Cards - Vouchers Treatment
The purpose of this document is to, in the first place, provide a general overview of directives related to taxation of vouchers, and to explain, in short terms, the main differences between single-purpose vouchers and multi-purpose vouchers, both defined by the Council Directive (EU) 2016/1065 of 27 June 2016. Read more
The purpose of this document is to, in the first place, provide a general overview of directives rel... Read more
Regulation on the control of technical requirements of electronic recording systems and security systems in business transactions (DE)
Germany
Author: Kristina Dosen
We present you a Revision of the Law on Taxes and Tax Procedure by The Law on Protection against Tampering with Basic Digital Records. It has been dated December 22, 2016, and the Regulation should be used after December 31, 2017. It addresses topics such as regulations for arrangements for bookkeeping and records, so do not miss to read the entire document. Read more
We present you a Revision of the Law on Taxes and Tax Procedure by The Law on Protection against Tam... Read more