Germany
Want to see the news for this country?
Subscribe now!Fiscal Law timeline
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 reverts VAT on restaurant services to 19% in 2024
Germany
Author: Kristina Dosen
Germany has announced a return to the standard value-added tax (VAT) rate of 19% for restaurant and catering services, effective January 1, 2024. The move follows the temporary reduction to 7% implemented in July 2020 during the COVID-19 pandemic to support the struggling hospitality sector. The decision reflects confidence in the industry's recovery and aligns with broader economic stabilization... Read more
Germany has announced a return to the standard value-added tax (VAT) rate of 19% for restaurant and... Read more
New document was uploaded: Export of TAR files from the USB
Germany
Author: Kristina Dosen
There are two different scenarios for exporting the TAR files from the USB. However, the procedure is the same and is explained in this document. Read more
There are two different scenarios for exporting the TAR files from the USB. However, the procedure i... Read more
Displaying the TSE serial number on receipts
Germany
Author: Kristina Dosen
In June 2023, the new application decree of the Federal Tax Code (AEAO) was released. This document explains and further facilitates the implementation of the rules stated in the Federal Tax Code. The new version of AEAS 146a has made some changes in the fiscalization system in Germany. Mainly, the changes apply to the future mandatory fiscalization of taximeters. Read more
In June 2023, the new application decree of the Federal Tax Code (AEAO) was released. This document... Read more
New document was uploaded: S4 Fiscal Service for Germany
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, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more
S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An in... Read more
The German Parliament voted to delay the implementation of e-invoicing
Germany
Author: Kristina Dosen
The Growth Opportunities Act recently underwent scrutiny in the upper house of the German Federal Parliament, known as the Bundesrat, during its October session. According to the existing plan, all taxpayers will be obligated to accept e-invoices starting January 1, 2025. The mandatory issuance of e-invoices is scheduled to kick off on January 1, 2026, for large-scale taxpayers. While the Bundesr... Read more
The Growth Opportunities Act recently underwent scrutiny in the upper house of the German Federal Pa... Read more
Implementation of the ViDA directive faces delays
The European Commission's ambitious plan to modernize and digitalize the EU's value-added tax (VAT) system has been postponed by two years and possibly more after facing resistance from some member states and businesses. The VAT in the Digital Age (ViDA) initiative, which was proposed in December 2022, aimed to introduce a series of measures to reduce VAT fraud, simplify VAT compliance, and promo... Read more
The European Commission's ambitious plan to modernize and digitalize the EU's value-added tax (VAT)... Read more
Latest document for Germany
See moreExport of TAR files from the USB
Germany
Author: Kristina Dosen
There are two different scenarios for exporting the TAR files from the USB. However, the procedure is the same and is explained in this document. Read more
There are two different scenarios for exporting the TAR files from the USB. However, the procedure i... Read more
S4 Fiscal Service for Germany
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, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more
S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An in... Read more
S4 Fiscal Service for Germany – Diebold Nixdorf
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, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more
S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An in... Read more
S4 Fiscal Service 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, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more
S4FiscalService for Germany is an installation package for S4FS fiscal middleware in Germany. An in... Read more
Overview of the e-invoicing systems in Europe
This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more
This document represents an introduction to the types of e-invoicing models in European countries as... Read more
Application Decree for Article 146a of The Federal Tax Code (AEAO § 146a) (DE)
Germany
Author: Kristina Dosen
AEAO is an acronym that stands for Anwendungserlass zur Abgabenordnung, which means Application Decree to the Tax Code in German. It is a document issued by the Federal Ministry of Finance in Germany that provides guidance on how to implement and interpret the tax law (Abgabenordnung, AO) in various situations. Read more
AEAO is an acronym that stands for Anwendungserlass zur Abgabenordnung, which means Application Decr... Read more