Reporting of cash registers to the Tax Authority in Germany

In Germany, there is a mandatory registration and decommissioning of the cash registers to the tax authorities, which has been part of the fiscal law since 2021, but there has been no platform to report this information so far. So, what can you do now and how can you report cash registers?

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.