Fiscal subject related
On June 28th, 2024, the German Federal Ministry of Finance issued a new application decree specifying the cash reporting obligation in accordance with Section 146a (4) of the German Fiscal Code (AO). Accordingly, the cash register report to the tax authorities via ELSTER can be made for the first time from January 1st, 2025, and must be made for the first time by July 31st, 2025, at the latest.
Both the current working cash registers, the new cash registers, and the decommissioning of the same must be reported over this ELSTER platform.
Other news from Germany
Germany: DF Deutsche Fiskal GmbH to Release FCC Version 4.3.0 with Updated Authentication Process
Germany
Author: Ivana Picajkić
Deutsche Fiscal will soon release version 4.3.0 of the Fiskal Cloud Connector, updating the authentication process. Read more
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Already subscriber? LoginGermany: Tax Experts Warn Against Abolishing Mandatory Receipt Issuance
Germany
Author: Ivana Picajkić
DFKA warns against abolishing Germany's mandatory receipt issuance requirement, arguing it undermines efforts against tax evasion. Read more
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Already subscriber? LoginGermany: BFH Clarifies VAT on Single-Purpose Vouchers
Germany
Author: Ivana Picajkić
Germany’s Federal Fiscal Court (BFH) clarified voucher classification under VAT law, stating it relies on the issuance facts without regard for subsequent transfers between EU Member States. Read more
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Already subscriber? LoginGermany: TSE Requirement for Taxis and Rental Cars from 2026
Germany
Author: Ivana Picajkić
Beginning January 1, 2026, all German taxis and rental cars must use a BSI-certified Technical Security Device (TSE), replacing outdated systems like INSIKA to ensure tamper-proof recording of tax-relevant trip data. Businesses must upgrade before the deadline to avoid fines, choosing either certified hardware or cloud-based TSE solutions. Starting January 1, 2026, every taxi and rental car in Ger... Read more
New document was uploaded: S4FiscalBackoffice 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. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginGermany: Updated BMF Guidance on 2025–2028 B2B E-Invoicing Rollout
Germany
Author: Ivana Picajkić
Germany began introducing mandatory B2B structured e-invoicing in 2025. In the first phase, businesses must be able to receive e-invoices. The next major phase will start in 2027, when suppliers will be required to issue e-invoices for all in-scope transactions Germany began introducing mandatory B2B structured e-invoicing in 2025.In the first phase, businesses must be able to receive e-invoices.T... Read more
Germany’s Road to Full B2B E-Invoicing by 2028
Germany
Author: Ivana Picajkić
Germany will make electronic invoicing mandatory for all domestic B2B transactions by 2028, starting with the obligation to receive e-invoices from January 2025 and to issue them from 2027 for larger companies. The system uses decentralized exchange via formats like XRechnung and ZUGFeRD, ensuring EU-standard compliance, automation, and interoperability without real-time tax authority validation... Read more