Start of the POS and TSE registration obligations in Germany

As previously reported, the registration obligation of the POS and TSE systems is a legal requirement in Germany. However, this obligation was postponed many times due to a lack of digital infrastructure for all German Federal States. The German Federal Ministry of Finance (BMF) has announced the commencement of the registration obligation under Section 146a Paragraph 4 of the Fiscal Code (AO).

The registration will be done through the “My Elster” online platform and the ERIC interface. The service will be available from January 1, 2025, when businesses will be able to access the registration procedure as stipulated in Section 146a Paragraph 4 of the AO.

Deadline for Existing Systems: Businesses that have acquired electronic recording systems before July 1, 2025, must submit their notifications by July 31, 2025. For businesses that have acquired their systems after July 1^st 2025, the systems need to be reported within a month of acquisition.

The BMF letter also extends the notification obligation to include EU taximeters and odometers.