- Starting January 1, 2025, companies and self-employed individuals in Germany must report electronic recording systems with TSE to the tax office.
- Applies to devices that are bought, rented, or leased.
- Devices in use before July 1, 2025, must be reported by July 31, 2025.
- Devices purchased after July 1, 2025, must be reported within one month.
- Temporary devices used at markets or trade fairs must be reported.
- Devices must be reported even if not in use.
- Inform the tax office within four weeks if a device is taken out of service, returned, or stolen.
- Each location must submit a separate notification for its devices.
- Only online reporting is allowed via the ELSTER platform or ERiC interface.
- Email, post, or paper forms are not accepted.
- Reporting rule is based on Section 146a Paragraph 4 of the German Fiscal Code.
- Devices to be reported include electronic cash registers, app-based systems, scales with cash functions, inventory systems with cash registers, hotel or doctor software with cash registers, and taximeters with TSE.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
