Mandatory reporting obligation of cash registers in Germany

From January 1, 2025, a new legal obligation will apply in Germany: Electronic recording systems (eAs) must be reported electronically to the tax office in accordance with Section 146a (4) AO - for each individual permanent establishment.

The report is submitted via the MeinELSTER portal. The taxable companies are responsible for the timely transmission. This applies not only to first-time reporting (transitional period until July 31, 2025), but also to all changes to the cash register landscape used.

For many companies, this entails new processes, additional obligations and uncertainties.

Find out everything you need to know about the Cash Register Security Ordinance here.

What does the new reporting obligation mean?

1. All POS systems with TSE must be reported: Including serial number, date of purchase and certificate data. The possession of an operational cash register must already be reported, even if it is only in the warehouse as a replacement cash register, for example.

2. Electronic transmission: The declaration is made electronically via MeinELSTER - either manually or automatically.

3. Information on the POS system: The notification must include certain information, including:
○ Type of POS system
○ Serial number of the POS system
○ Certificate of the technical security device (TSE)
○ Date of purchase/commissioning

4. Deadlines:
○ Existing systems: Notification by 31.07.2025
○ New systems (from 01.07.2025): Notification within one month
○ Decommissioning must also be reported within one month

Reporting solutions via our partners: manual or automated

Manual reporting via the efsta portal

Via the efsta portal, taxpayers can submit a report by first downloading a legally compliant XML file and then uploading it to the MeinElster portal.

This manual solution is available to our partners and their end customers free of charge. Even third-party POS systems that are not fiscalized by efsta can be easily maintained here and merged into a reporting file. The customer automatically receives a weekly notification as soon as a report is required.

Automated POS reporting with efsta

With our paid automatic reporting service, you offer your customers a secure, simple, and legally compliant solution – without any ELSTER login or manual data entry.

Automated cash register reporting - simple, secure, legally compliant

Your advantages as a partner

Effortlessly fulfill the reporting obligation according to § 146a AO with the paid automatic reporting service from efsta:

Minimal effort:
No manual data entry or ELSTER login required.

Automated creation & dispatch:
Transmission in the official XML format via the ERiC interface.

Data protection compliant & audit-proof:
Secure identification and audit-proof archiving of all reporting data.

Integration:
Via the efsta Middleware or the Portal API.

Set up once – benefit permanently.

How the automated cash register reporting works

1. Enter e-mail address

You enter the end customer's email address in the efsta Portal as an ELSTER contact – at the same time, you activate this feature.

2. Notification received

The customer automatically receives a notification as soon as a report has been successfully transmitted by efsta, or if a supplement is required.

3. Transfer of the XML file

The XML file is automatically created and transmitted by efsta.

4. efsta does the job

No MeinELSTER login data or certificates from the end customer are required. efsta acts as a data processor here.

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