Germany

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Last news published on: 16.07.2026 | News: 313

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

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

NEWS

Germany Plans New Plastic Tax Under 2027 Budget Proposal

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.

General information

Public | Germany

Germany | 16.07.2026. 08:14H | Author: Ivana Picajkić

NEWS

DFKA Submits Position Statement to German Finance Ministry on E-Invoicing Implementation

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.

NEWS

New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms

Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making.

NEWS

Germany Calls for End to Reduced VAT for Restaurants

Germany's Council of Economic Experts recommends abolishing the reduced VAT rate for restaurants, arguing it benefits large chains rather than small businesses, costing EUR 3.4 billion annually, and suggests reallocating funds to better priorities.

General information

Public | Germany

Germany | 26.06.2026. 08:20H | Author: Ivana Picajkić

NEWS

Germany Prepares New Rules on the Right to Repair

Germany is revising sales law to align with the EU Right to Repair Directive, aiming to facilitate product repairs over new purchases. Implementing this directive by July 31, 2026, manufacturers will be obligated to repair certain products during their lifecycle, even without direct contracts with consumers. Initial focus is on specific groups, with repairs needing to be affordable and timely. The draft law proposes consumer incentives, standardized repair information, and a shift in defect assessments based on repairability.

General information

Public | Germany

Germany | 22.06.2026. 08:10H | Author: Ivana Picajkić