Fiscal subject related
According to the Anwendungserlass AEAO §146, the TSE serial number must be printed on the cash register receipt, even on receipts that contain a QR code. However, the QR code must still contain other information about the transaction, such as the start and end times, the signature of the TSE, the signature counter, and all other elements defined by the DSFinV-K.
You can find the updated text of the Application Decree AEAO in English here.
Other news from Germany
Germany’s Road to Full B2B E-Invoicing by 2028

Germany will make electronic invoicing mandatory for all domestic B2B transactions by 2028, starting with the obligation to receive e-invoices from January 2025 and to issue them from 2027 for larger companies. The system uses decentralized exchange via formats like XRechnung and ZUGFeRD, ensuring EU-standard compliance, automation, and interoperability without real-time tax authority validation... Read more
Germany allows e-invoices in all EU languages during 2025–2028 rollout.

Germany will mandate e-invoicing for all B2B transactions between 2025 and 2028, while allowing invoices to be issued in any of the EU’s 24 official languages. This multilingual approach reduces translation burdens, supports cross-border trade, and ensures compliance as long as invoices contain required VAT details, though businesses must provide German translations if requested during audits Germ... Read more
The German Finance Ministry updates its rules on invoice language requirements.

On September 17, 2025, the German Finance Ministry (BMF) updated the VAT Application Decree (UStAE) to allow mandatory invoice details to be presented not only in German but also in any official EU language. The update introduces Annex 8 with a multilingual table of approved terms and applies immediately to all open cases, replacing the 2013 guidance. On September 17, 2025, the German Federal Mini... Read more
German VAT Reform – Changes starting January 2026

Germany’s VAT Reform, effective January 1, 2026, makes the 7% VAT rate on restaurant food permanent, keeps drinks at 19%, and raises the nonprofit commercial exemption threshold to €50,000. The changes provide long-term stability for the hospitality sector and give charities more room for income generation, but businesses must update systems, train staff, and carefully track classifications to sta... Read more
Germany: Procedure in Case of POS or Cash Register Failure

In Germany, if a POS or cash register fails, businesses must follow strict procedures set out in §146 AO, §146a AO, the KassenSichV, and AEAO. The preferred solution is to switch to another TSE-compliant system, but if none is available, continuous handwritten records must be kept, and the outage fully documented with supporting evidence. Read more
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Already subscriber? LoginGermany Published New E-Invoicing Guideline Linking VAT Law to EU Standard

Germany has released a new e-invoicing guideline that maps the legal requirements of the VAT Act (UStG) to the EU standard EN 16931, ensuring structured compliance and interoperability. Developed by XStandards Einkauf, FeRD, and AWV, the guideline provides businesses and software providers with a practical tool to guarantee that e-invoices meet all mandatory VAT information requirements. A new gui... Read more
Germany: Deutsche Fiskal Released a New Update of the FCC

The latest update of the Fiskal Cloud Connector (FCC version 4.2.2) is now available for download. More information is given as follows. Read more