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.
Germany: 2025 Reporting Rules for Electronic Recording Systems
Public
Germany
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
700
Content accuracy validation date:
19.11.2025
Content accuracy validation time:
09:41h
From 2025, all companies must report their electronic recording systems (POS systems, TSEs, etc.) to the tax office. Each business location must submit one report that includes all systems at that location. This is called the gross method, everything at the same site is reported together.
Reports must be sent electronically:
- Manually using Mein ELSTER, or
- Automatically using the ERiC interface.
For each business location, the report must include:
- Company and site address
- Type of electronic recording system
- Software name and version
- POS system serial numbers
- 64-digit TSE serial number + BSI certification ID
- Dates of acquisition, commissioning, and decommissioning
Tip: Most data can be taken from DSFinV-K exports and filled in automatically.
Automation helps reduce mistakes and manual work. Common automations include:
- Master data checks
Import company/location data from ERP or POS systems and validate required fields.
- Automated equipment inventory per location
Ensures all systems are captured together according to the gross method.
- Automatic TSE data capture
Serial numbers, certification IDs, start/end dates from TSE protocols.
- Pre-filling from DSFinV-K
Auto-fill many fields of the report directly from DSFinV-K data.
- Lifecycle tracking
Automatically detect new systems, system moves, decommissioning, and trigger required notifications.
- Data preparation
Create clean data sets for transfer to Mein ELSTER or ERiC.
Common mistakes (and how to avoid them)
- Reporting the wrong scope
Each business location needs one report that includes all systems at that location.
- Missing TSE data
Serial number + certification ID are required.
- Poor documentation
All changes (new devices, moves, removals) must be recorded and reported on time.
Internal checklist for companies:
- Business locations clearly defined
- Full list of all systems per location
- TSE data confirmed and stored
- DSFinV-K exports up to date
- Team roles and deadlines defined
- Clear process for new systems, moves, and decommissioning
What if a POS system moves?
A location change must be reported by the branches involved.
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