Germany
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The fiscalization initiative in Germany was launched in 2016 following the introduction of the first set of specific regulations in this field. Since then, a series of legal acts and obligations have been established as part of the fiscalization mechanism, further clarifying and strengthening its provisions. One of the key requirements of this mechanism is the mandatory use of certified solutions. These solutions are designed to meet the highest standards of security, accuracy, and reliability, ensuring that financial transactions are recorded and reported in a manner that is transparent, fair, and in compliance with the law. The introduction of these requirements has been an important step towards improving the efficiency and integrity of the fiscal system in Germany.
Germany
In order to strengthen the accuracy and reliability of cash register data, the German government introduced the Law on the Protection against Manipulation of Digital Basic Records, also known as the "Kassengesetz," at the end of 2016. This law serves as the foundation for the fiscalization system in Germany. The cornerstone of the fiscalization system in Germany is the use of the Technical Security Element (TSE). All point-of-sale (POS) systems are required to use TSE and must be reported to and registered with the Tax Authority. The TSE is certified by the government and consists of a security module, secured memory, and a digital interface. These components work together to ensure that all transactions are securely recorded and stored, providing a high level of trust in the integrity of the data.
Type of fiscalization: Hardware/Software
Latest news for Germany
See moreTransition to e-invoicing in Germany—what businesses operating in B2B need to know.
Germany
Author: Tara Nedeljković
Starting January 1, 2025, Germany will mandate e-invoicing for B2B transactions between resident companies, replacing traditional formats like paper and PDF. Read more
Starting January 1, 2025, Germany will mandate e-invoicing for B2B transactions between resident com... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
Aachen's kiosk ban confirms Germany's strict Sunday work restrictions.
Germany
Author: Tara Nedeljković
Germany's strict Sunday work restrictions, governed by the Ladenschlussgesetz (Shop Opening Act), limit retail operations on Sundays to preserve rest and family time, with exceptions for specific businesses like bakeries, pharmacies, and souvenir shops. In Aachen, a kiosk operator was prohibited from opening on Sundays and public holidays because their product range did not meet the Act's criteria for exemptions. Read more
Germany's strict Sunday work restrictions, governed by the Ladenschlussgesetz (Shop Opening Act), li... Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
If you are struggling with complex e-invoicing implementations across multiple countries, and if you... Read more
A proposal for VAT in the digital age (ViDA) has been approved.
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Dig... Read more
Fiscalization in German Taxis
Germany
Author: Stefan Ditrih
In Germany, taxi and rental car services must comply with KassenSichV by using Technical Security Equipment (TSE) to secure and record cash transactions, ensuring transparency and traceability. Mobile TSE solutions, including portable receipt printers and electronic receipts, enable taxis to meet compliance requirements effectively, with no exemptions, thanks to advancements in affordable, mobile-... Read more
In Germany, taxi and rental car services must comply with KassenSichV by using Technical Security Eq... Read more
Latest document for Germany
See moreS4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
Recorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
If you are struggling with complex e-invoicing implementations across multiple countries, and if you... Read more
ELSTER (ERiC) - State tax office system
Germany
Author: Borislav Vukic
ELSTER (ELektronische STeuerERklärung = electronic tax declaration) is a German online tax office system designed by the Federal Central Tax Office (Bundeszentralamt für Steuern) to enable anyone to submit their tax returns online. The objective of ELSTER integration is to automate the compulsory ERS registration process overseen by tax offices. If you want to learn more about this topic, please read the entire document. Read more
ELSTER (ELektronische STeuerERklärung = electronic tax declaration) is a German online tax office sy... Read more
Registration process in Germany
Germany
Author: Kristina Dosen
The registration obligation in Germany is called „The notification obligation“, and it has been established under § 146a Absatz 4 of the German Fiscal Code (Abgabenordnung - AO). It mandates businesses using electronic recording systems (POS) to notify tax authorities about using and decommissioning such systems. In this document, you’ll learn more about when was this obligation introduced. What data are needed for notification obligation and much more. Read more
The registration obligation in Germany is called „The notification obligation“, and it has been esta... Read more
Draft Guide e-Invoicing Letter
Germany
Author: Kristina Dosen
This document interprets the regulation about mandatory electronic invoicing and describes the implementation of the e-invoice system in Germany. Read more
This document interprets the regulation about mandatory electronic invoicing and describes the imple... Read more
Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
This document contains an overview of the presence of fiscalization and its types in all European co... Read more