Germany
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Legal
Last news published on: 11.08.2026 | News: 317
Last document published on: 22.04.2026 | Documents: 51
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 and France Update ZUGFeRD / Factur-X e-Invoicing Standard
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Germany: 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
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
Germany Approves New Regulations for External Tax Audits
Germany
Author: Ivana Picajkić
Germany's Federal Council approved the new External Audit Regulations (ApO) on July 10, 2026, replacing the former BpO 2000. The ApO updates tax audit procedures in line with the DAC7 Implementation Act and aims for faster, more digital audits with enhanced taxpayer-tax authority cooperation. While taxpayers cannot demand immediate audits, they may enter written agreements detailing audit schedule... Read more
Germany
Germany Plans New Plastic Tax Under 2027 Budget Proposal
Germany
Author: Ivana Picajkić
The German Federal Cabinet approved the 2027 budget draft, proposing a plastic tax among other revenue measures. Details on implementation, including applicable products and businesses, await legislative approval. The German Federal Cabinet approved the draft 2027 federal budget on July 6, 2026, including a plan to introduce a new plastic tax. The measure forms part of a wider package intended to... Read more
Germany
DFKA Submits Position Statement to German Finance Ministry on E-Invoicing Implementation
Germany
Author: Ištvan Božoki
The DFKA submitted a position statement to the BMF regarding e-invoicing challenges under §146a AO and KassenSichV, highlighting interoperability, data quality, and validation issues. Read more
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Germany
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
07.08.2026.
14:26H
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
01.06.2026.
14:05H
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
21.02.2023.
14:31H
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
07.06.2023.
14:17H
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
07.06.2023.
14:17H
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
07.08.2026.
14:32H
Author: Ivana Picajkić