Changes in the receipt layout in Germany from January 1st, 2024

The Decree AEAO §146 ("Anwendungserlass") which is an application decree issued by the Federal Ministry of Finance, provides guidance on how to implement and interpret the tax law (Abgabenordnung, AO) in relation to the recording and documentation of business transactions. The latest version of this decree, which will come into force next year, introduces a new requirement that the TSE serial number be printed on the cash register receipt, effective January 1, 2024.

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.