As previously reported, the registration obligation of the POS and TSE systems is a legal requirement in Germany. However, this obligation was postponed many times due to a lack of digital infrastructure for all German Federal States.
The German Federal Ministry of Finance (BMF) has announced the commencement of the registration obligation under Section 146a Paragraph 4 of the Fiscal Code (AO).
Start of the POS and TSE registration obligations in Germany
Public
Germany
Author: Stefan Ditrih
Category:
Fiscal subject related
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896
Content accuracy validation date:
17.07.2024
Content accuracy validation time:
00:00h
The registration will be done through the “My Elster” online platform and the ERIC interface. The service will be available from January 1, 2025, when businesses will be able to access the registration procedure as stipulated in Section 146a Paragraph 4 of the AO.
Deadline for Existing Systems: Businesses that have acquired electronic recording systems before July 1, 2025, must submit their notifications by July 31, 2025. For businesses that have acquired their systems after July 1st 2025, the systems need to be reported within a month of acquisition.
The BMF letter also extends the notification obligation to include EU taximeters and odometers.
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