Using the reporting obligation as an opportunity with efsta
A new legal obligation has been in force in Germany since January 1, 2025: all electronic cash register systems (eAs) must be reported to the tax office in accordance with Section 146a (4) AO - per permanent establishment and electronically via MeinELSTER. For many companies, this means new processes, new obligations and new uncertainties.
What needs to be reported?
- All cash register systems including the TSE that are owned by the end customer, but also e.g. replacement cash registers in the warehouse, test and training cash registers (without TSE)
- Details of the POS system and TSE. This includes: Serial number, date of purchase and TSE certification data
Deadlines:
- Existing systems had to be registered by 31.07.2025 by means of an initial notification
- New systems must be reported within one month from 30.06.2025
- Decommissioning must also be reported within one month from 30.06.2025
Who has to report?
The declaration must be carried out by the taxable entrepreneur. It is possible to outsource the declaration to trusted third party data processors, e.g. tax consultants, efsta, TSE manufacturers or similar. However, the taxable person's duty to cooperate is required.
The efsta reporting solution - two paths, one goal: legal compliance
efsta provides two convenient ways to reliably fulfill the statutory reporting obligation. Both use our powerful Fiscal Middleware (EFR).
A prerequisite for implementation is the use of our online EFR and the integrated archiving feature. This is the only way to ensure that all relevant data is reported and archived completely and in compliance with the law.
Here you can find out what options are available to you and how you can stay on the safe side with efsta.
1. manual notification via the efsta portal (free of charge)
- Creation of a legally compliant XML file
- Manual upload in the MyELSTER portal by the taxpayer
- Third-party funds (not fiscalized by efsta) can also be recorded and reported
- Weekly notification by e-mail when a message is required
2. automated fee-based cash register reporting with efsta (premium service)
- Weekly, automatic creation & transfer of the XML file to MeinELSTER (via efsta as data processor) - including confirmation of successful transfer
- No ELSTER access data or certificates are required from the taxable end customer
- Data protection-compliant, legally required data format & audit-proof archiving
Your advantages as an efsta partner
- Added value for your customers through simple, secure legal compliance
- Stronger customer loyalty through automated processes
- Less support effort thanks to automation
- Positioning as a digitalization partner with real added value
You can find all the details on the reporting obligation in Germany here.
Become active now!
Support your taxable customers in implementing the reporting obligation.
Contact us now and activate the automatic reporting service in the efsta portal!
