Fiscal subject related
On June 28th, 2024, the German Federal Ministry of Finance issued a new application decree specifying the cash reporting obligation in accordance with Section 146a (4) of the German Fiscal Code (AO). Accordingly, the cash register report to the tax authorities via ELSTER can be made for the first time from January 1st, 2025, and must be made for the first time by July 31st, 2025, at the latest.
Both the current working cash registers, the new cash registers, and the decommissioning of the same must be reported over this ELSTER platform.
Other news from Germany
Germany and France Update their Common E-Invoicing Standard
Germany and France will jointly update their hybrid e-invoice formats ZUGFeRD and Factur-X on 15 January 2026 to align with EN 16931 and support their upcoming B2B e-invoicing mandates. The new version expands technical capabilities, improves interoperability, and ensures full compatibility between both formats as Europe prepares for unified digital reporting under ViDA Germany and France have ann... Read more
Germany Lowers VAT on Food in Restaurants to 7% from 2026
Germany
Author: Ivana Picajkić
The German government has approved the Tax Amendment Act 2025. Starting January 1, 2026, the VAT rate for all food served in restaurants will be reduced to 7%. This change will support restaurants, cafés, bakeries, butchers, and catering businesses What changes on January 1, 2026? Food eaten on-site in restaurants will drop from 19% to 7% VAT. This creates a uniform 7% VAT rate for: din... Read more
German 2025-2028 TSE Replacement: Steps for POS Providers and Retailers
Germany
Author: Ivana Picajkić
Germany’s TSE replacement will unfold in multi-year waves from 2025 to 2028, because each hardware TSE expires five years after activation rather than on a single nationwide date. This long replacement cycle forces manufacturers, integrators, and retailers to plan strategically—balancing hardware swaps, cloud-TSE migrations, and clear communication to manage staggered deadlines and complex install... Read more
New document was uploaded: S4FiscalBackoffice Patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginNew document was uploaded: S4FiscalBackoffice Patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginGermany: 2025 Reporting Rules for Electronic Recording Systems
Germany
Author: Ivana Picajkić
Starting in 2025, companies must electronically report all electronic recording systems at each business location to the tax office. Required data includes company details, system types, software versions, serial numbers, and acquisition dates, with automation options to minimize errors. An internal checklist ensures compliance and proper documentation. From 2025, all companies must report their e... Read more
Germany: Updated BMF FAQ on 2025–2028 B2B E-Invoicing Rollout
Germany
Author: Ivana Picajkić
The German Ministry of Finance updated the B2B e-invoicing mandate FAQ, detailing exemptions and a rollout plan. Read more