FISCAL SOLUTIONS...

Key documents

General

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The 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

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The 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

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The 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: 03.09.2026 | News: 325

Last document published on: 31.08.2026 | 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.

Flag of Germany

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

Germany adopted its first Fiscal Law in 2016. This puts Germany among the “younger” fiscal countries. It applies a combined hardware- and software-based system. 

The fiscal law prescribes the mandatory usage of the Technical Security Element (TSE) for everyone operating a cash register. The TSE must be certified and bought from approved providers. The TSE can be either hardware or software, and the list of certified solutions is published by the German Tax Authority. 

As defined by the law, every transaction has to be stored directly after it is completed in a way that it can be checked easily by authorities. Every created transaction has to be saved in a way that manipulation is not possible. Every transaction is signed and saved by the TSE. Transaction data has to be exportable in a predefined way (DSFinV-K export). 



 

Latest news for Germany

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Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.

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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.

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Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.

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The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed.
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Germany’s draft law would introduce mandatory electronic cash registers equipped with a security device (TSE) for businesses with annual turnover above €100,000 from January 1, 2028, while replacing the paper-based receipt obligation with a digital receipt provision model. 

 

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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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Most important documents for Germany

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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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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.
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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.
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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.
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This document defines the necessary steps for the standardization of electronic documents (receipts) and the JSON structure which will be used.
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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

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YouTube video - Germany

Webinars are entrance to the impressive library of knowledge

Nov 13, 2020

Fiscalization in Germany "Obligatory POS export" - Webinar Q&A and technical presentation

Nov 12, 2020

The best TSE architecture for mobile POS in Germany

Oct 30, 2020

Fiscalization in Germany: Handling offline transactions

Oct 28, 2020

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