Deadline for Reporting Electronic Cash Register Systems Approaches

Businesses that have acquired electronic cash register systems before July 1, 2025, must report these systems to the relevant tax authority by July 31, 2025, at the latest. This requirement stems from the Law for the Protection Against Manipulations to Digital Basic Records, commonly referred to as the Cash Register Act. Since January 1, 2025, electronic submission of this information has been permitted.

The reporting deadlines are as follows:

• Systems acquired before July 1, 2025, must be reported by July 31, 2025.
• Cash register systems purchased after July 1, 2025, must be reported within one month of acquisition.
• If a system is taken out of operation after July 1, 2025, the same one-month reporting window applies.
• Leased or rented cash register systems are treated as acquired systems and are subject to the same reporting obligations.

The Treuhand Hannover provided information on these deadlines at the end of the previous year, outlining the necessary formalities for reporting. The information required includes:

• Name of the taxpayer
• Tax number
• Type of certified technical security device
• Type of electronic recording system used
• Number of recording systems
• Serial number of the recording system
• Date of acquisition of the recording system
• If applicable, the date of decommissioning of the recording system

This reporting obligation pertains to all entrepreneurs, including small businesses, that utilize electronic cash registers. Data transmission can be conducted via the ELSTER form using an XML file or through the ERiC interface.

Additionally, the Cash Register Act includes the controversial receipt issuance obligation, which mandates that all businesses recording cash income through electronic registers must provide a receipt to every customer, regardless of whether they request one. The aim of this regulation is to enhance transparency in the fight against tax fraud.

In light of bureaucratic reduction efforts, both the Union and SPD have expressed intentions to amend this requirement. According to their coalition agreement, they plan to abolish the receipt obligation. Starting January 1, 2027, a registration requirement for cash registers will be introduced for businesses with annual revenues exceeding EUR100,000. However, a detailed timeline for this change has yet to be established.