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New reporting obligations for electronic recording systems from 2025.

Hannah Roegele,  Product Marketing Manager
Hannah Roegele
Product Marketing Manager
4 min read

Starting January 1, 2025, new regulations for the reporting of electronic recording systems will come into effect. These apply to both cash registers and EU taximeters and odometers. Here are the key details and deadlines businesses need to know.

What Changes in 2025?

From the new year, all electronic recording systems must be reported to the tax office. This regulation aims to enhance transparency and traceability in the use of such systems and to prevent tax evasion.

Important Deadlines

Cash Registers:

  • Systems acquired before July 1, 2025, must be reported by July 31, 2025.
  • Systems acquired from July 1, 2025, onwards must be reported within one month of acquisition.
  • Similarly, systems taken out of operation from July 1, 2025, must be reported within one month of decommissioning.

EU Taximeters and Odometers:

  • These must also be reported from January 1, 2025, once they are equipped with a certified technical security device (TSS).
  • Systems acquired or equipped with a TSE before July 1, 2025, must be reported by July 31, 2025.
  • Systems acquired or equipped with a TSE from July 1, 2025, must be reported within one month of acquisition or equipment.

Special Cases for Decommissioning

Before reporting the decommissioning of a system, its acquisition must have already been reported. Systems that were permanently decommissioned before July 1, 2025, and are no longer in operation, only need to be reported if their acquisition was previously reported.

Electronic Submission

Reports should be submitted via the "Mein ELSTER" program and the ERiC interface. This electronic submission option will be available from January 1, 2025, and is intended to simplify the process for businesses.

Electronic Submission via fiskaly SIGN DE x Submission API

The fiskaly SIGN DE x Submission API offers a user-friendly solution for electronically submitting cash register reports. This API enables businesses to quickly and efficiently register their cash registers with the tax authorities, ensuring compliance with the new legal requirements.

Repeal of Previous Regulations

With the new regulations coming into force, the BMF decree dated November 6, 2019, will be fully repealed. This means all businesses must adhere to the new reporting obligations from January 1, 2025.

Conclusion

The new reporting obligations for electronic recording systems represent a significant change that businesses should be aware of early. By timely reporting their systems, businesses can ensure they comply with the new legal requirements and avoid potential penalties. Utilize the electronic submission via fiskaly SIGN DE Submission API to make the process as smooth as possible.

Sources:

Watch webinar recording: "Simple POS reporting obligation with fiskaly".

  • Tax office report of the cash register and nationwide introduction
  • Details of the pilot phase with the Hessian tax authorities
  • Important dates for the implementation
  • fiskaly SIGN DE x Submission API