The latest letter from the German Federal Ministry of Finance deals with the implementation of the KassenSichV (Kassensicherungsverordnung) in the (passenger) transport industry.
The implementation of the KassenSichV for EU taximeters and odometers originally planned for 1st January 2024 has been postponed to 1st January 2026. Until 31st December 2025, EU taximeters and odometers can still be used without a certified technical safety equipment (TSE) without penalty. This means that the electronic recording system (EU taximeter, odometer) does not have to be registered with the relevant tax office. A DSFinV-K export from the aforementioned systems must also be provided from the time of introduction.
However, this does not affect the obligation to issue receipts in accordance with Section 146a (2) of the German Fiscal Code (AO). This alrady applies without restriction to taxi industry systems.