New notification requirement for electronic cash register systems

New rules for electronic cash register systems will apply from 1 January 2025

Frankfurt am Main

September 6, 2024

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The obligation to notify the use or decommissioning of electronic cash register systems has been enshrined in law for several years now.

The purpose of this regulation is to provide tax offices with an overview of which taxpayers use electronic cash register systems. This reporting requirement has not yet been applied because the tax authorities simply have not yet provided a technical means for (mandatory) electronic transmission.

The tax authorities now announce that the electronic transmission option via the “Mein ELSTER” program and the ERiC interface will be available from January 1, 2025.

Therefore, the obligation to notify regarding the use or decommissioning of electronic cash register systems applies :

– The notification for electronic recording systems acquired before 1 July 2025 must be submitted by 31 July 2025.

– Electronic recording systems acquired after July 1, 2025, must be reported within one month of acquisition. This also applies to electronic recording systems decommissioned after July 1, 2025. However, notification of the decommissioning of electronic recording systems requires prior notification of the acquisition.

– Electronic recording systems that are permanently decommissioned and no longer maintained in the company before 1 July 2025 need only be reported if the acquisition of the electronic recording system has already been reported by that date.

– It should also be noted that all electronic recording systems of a permanent establishment must always be included in the single notification for each notification.

– Electronic recording systems that are not purchased but, for example , rented or leased are equivalent to purchased electronic recording systems, so that their use must also be reported.

Recommended action:

Currently, a record of the devices used and the data to be reported should already be made.

A notice:

Corresponding notification obligations apply to EU taximeters and odometers .