In Germany, the reporting of cash register systems is mandatory from July 1, 2025.
Systems purchased before July 1, 2025 must be reported by July 31, 2025 at the latest. We recommend automatic reporting via the ERiC interface, which RetailForce is implementing and is expected to make available in March/April.
The necessary system has been available for all federal states since January 1, 2025. From July onwards, it will be necessary to report electronically via the ELSTER portal using the ERiC interface or by uploading an XML file to “My ELSTER”.
What data must be reported?
- Person reporting (name of taxpayer or authorized representative)
- Unique ID (tax number / business identification number)
- Type of certified technical security device (certification ID)
- Type of electronic recording system used
- Number of electronic recording systems used per operating site – special features for network systems and input devices! [1]
- Serial number of the electronic recording system (depending on the manufacturer)
- Date of acquisition of the electronic recording system or the date of provision in the case of leasing or rental
- If applicable, the date of decommissioning. [2]
Notes:
[1] If several devices are connected to a certified technical security device in a network system, each individual device used must be reported to the tax office. If individual electronic recording systems without a cash register function (e.g. order cell phones) are connected to an electronic recording system with a cash register function within the meaning of § 146a AO in conjunction with § 1 Satz 1 KassenSichV were connected, only the electronic recording system with cash register function and not the associated electronic recording systems without cash register function are subject to reporting requirements.
[2] In the case of site closures, all systems used at the site can be decommissioned with one notification, without having to report each individual system.