Fiscal subject related
In Germany, businesses conducting cash transactions must comply with stringent regulations to ensure transaction security and transparency. This includes taxi and rental car services, which must follow guidelines outlined in the KassenSichV (Cash Security Ordinance) to maintain tamper-proof transaction records. A key component of this regulation is the requirement for a Technical Security Equipment (TSE) system, which safeguards transactions from tampering. Here, we’ll discuss the essentials of TSE compliance for the taxi industry and the options available for generating receipts, including mobile and digital solutions.
Technical Security Equipment, or TSE, is a digital safeguard designed to protect and secure transaction data from manipulation. Mandated under KassenSichV, TSE technology ensures that each transaction is securely recorded and easily traceable by tax authorities, minimizing risks of fraud or unauthorized data alteration. The same requirements apply to all businesses using cash registers, regardless of whether they are stationary, like in-store registers, or mobile, such as those used in taxis.
For taxi and rental car services, this requirement translates to having a mobile-compatible TSE solution that is easy to use, secure, and cost-effective. Without this solution, businesses risk non-compliance with the tax authorities and may face fines or penalties.
German regulations require that customers receive receipts for all transactions. For mobile services like taxis, this could have posed a challenge in the past; however, advances in technology now offer simple, affordable solutions to ensure compliance. Here are two main methods that taxi and rental car services can use to meet these requirements:
- Mobile Receipt Printers: Portable receipt printers offer a cost-effective solution for generating paper receipts on the go. Compact, lightweight, and easy to carry, these printers are available at a low cost and are designed to work seamlessly with mobile POS systems. They can be connected wirelessly, enabling drivers to quickly print receipts that meet compliance requirements.
- Electronic Receipts: In addition to printed receipts, taxis can also generate receipts electronically, which is fully compliant with KassenSichV. Electronic receipts can be sent directly to the customer’s phone via SMS, email, or other digital means. This option not only meets the regulatory requirement but also enhances customer convenience by providing a digital record of the transaction.
Previously, Section 7 Paragraph 4 and Section 8 Paragraph 4 of the KassenSichV provided specific exceptions for taxis and other mobile services, which allowed certain leniencies if proving compliance was technically challenging. However, these exceptions are now considered outdated. With mobile receipt printers and electronic receipt solutions readily available, the requirement for TSE-compliant receipt generation is no longer deemed impractical or technically challenging. The availability of affordable and mobile-friendly options has removed the need for these exemptions, meaning that all taxi services are now expected to comply fully with KassenSichV requirements.
For taxi companies looking to integrate TSE into their operations, there are several practical and accessible TSE solutions tailored for mobile environments. Mobile-compatible TSE units and cloud-based options are increasingly available, offering taxi operators flexibility while meeting legal requirements. Many providers offer cloud TSE solutions that record and securely store transaction data in compliance with KassenSichV, which is particularly advantageous for mobile businesses as it allows for minimal hardware investment and easy management.
Other news from Germany
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Publishes New VAT Return and Prepayment Forms for 2026
Germany
Author: Ivana Picajkić
Germany has published new legally binding VAT return and advance-payment forms for 2026, released on 29 December 2025 and mandatory for all VAT filings via ELSTER. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Publishes Its Electronic Business Address (GEBA)
Germany
Author: Ivana Picajkić
Germany has introduced the German Electronic Business Address (GEBA), published on 18 December 2025 by XStandards Einkauf, as a standardized electronic identifier to accurately route e-documents—especially e-invoices—within networks like Peppol. While GEBA is voluntary, it enhances interoperability, clarity of sender/receiver identification, and readiness for future digital tax and reporting frame... Read more
Germany: Businesses Must Prepare for E-Invoicing Earlier Than Expected
Germany
Author: Ivana Picajkić
Although mandatory B2B e-invoicing in Germany will only apply from 2027, businesses have been allowed to use e-invoices voluntarily since January 2025 and adoption is accelerating as 2026 approaches. As more suppliers switch early, companies operating in Germany already need to be technically ready to receive structured e-invoices to avoid compliance and operational disruptions. Although mandatory... Read more
Germany: Court Confirms Tax Authorities Can Request Tax-Relevant Emails During Audits
Germany
Author: Ivana Picajkić
German tax authorities are increasingly requesting tax-relevant emails during audits, and a 2025 Federal Fiscal Court ruling confirmed that such emails must be retained and disclosed when they contain relevant commercial or tax information. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany and France Update their Common E-Invoicing Standard
Germany and France will jointly update their hybrid e-invoice formats ZUGFeRD and Factur-X on 15 January 2026 to align with EN 16931 and support their upcoming B2B e-invoicing mandates. The new version expands technical capabilities, improves interoperability, and ensures full compatibility between both formats as Europe prepares for unified digital reporting under ViDA Germany and France have ann... Read more
Germany Lowers VAT on Food in Restaurants to 7% from 2026
Germany
Author: Ivana Picajkić
The German government has approved the Tax Amendment Act 2025. Starting January 1, 2026, the VAT rate for all food served in restaurants will be reduced to 7%. This change will support restaurants, cafés, bakeries, butchers, and catering businesses What changes on January 1, 2026? Food eaten on-site in restaurants will drop from 19% to 7% VAT. This creates a uniform 7% VAT rate for: din... Read more