The currently suspended notification procedure in accordance with Section 146a (4) of the German Fiscal Code (AO) will be available from 1 January 2025. This was announced by the German Federal Ministry of Finance (BMF) in its letter dated 28 June 2024. All electronic recording systems (“cash registers”) purchased before 1 July 2025 must be registered via the reporting system by 31 June 2025 at the latest.
Initially suspended – notification from 2025
Due to the unavailability of an electronic transmission option, the reporting and notification procedure was initially suspended by the BMF letter dated 6 November 2019. The reporting procedure now available from the beginning of 2025 will be implemented via the “My ELSTER” programme.
What must be reported?
The BMF determines that:
- all electronic recording systems purchased before 1 July 2025 (see Section 1 (1) KassenSichV) must be reported by 31 July 2025 at the latest.
- Electronic recording systems purchased after 1 July 2025 must be reported within one month of purchase.
- The decommissioning of an electronic recording system must also be reported within one month from 1 July 2025 (please note: a prior notification of commissioning/acquisition must be submitted before decommissioning).
- Systems that were permanently decommissioned before 1 July 2025 only need to be reported if a purchase notification has already been submitted.
The reporting procedure also applies in the case of rented or leased cash registers, for example.
EU taximeter and odometer
As mentioned in our news article from last October, a transitional regulation for EU taximeters and odometers was set out in the BMF letter dated 13 October 2013. These systems must be equipped with a TSE by 1 January 2026 at the latest.
As a result, taximeters and odometers not yet equipped with a TSE will not have to be reported from 1 July 2025. The same deadlines and regulations as for other electronic recording systems apply to systems that no longer make use of the non-objection according to the above-mentioned BMF letter or were equipped with a TSE by July 2025.
Notification procedure
The RetailForce system supports you and your customers in the notification process. All the data required for a notification is already stored in the RetailForce system. The functions for the notification procedure will be available in time for 1 January 2025.
Do you have any questions about the registration / notification procedure? We are at your disposal and look forward to hearing from you!