Why is there a new reporting obligation?

With the new reporting obligation, the German government is implementing a further measure to combat tax evasion and manipulation of cash register systems. The Cash Register Security Ordinance (KassenSichV) already stipulated the use of a technical security device (TSE) for electronic cash registers. Now there is an obligation to register every electronic cash register directly with the tax office. The aim is to enable better control and transparency in payment transactions by centrally recording all cash register systems.

Which POS systems must be reported?

The reporting obligation applies to all electronic cash register systems that contain a TSE. This includes

• Cash registers
• POS systems (point of sale)
• Computer cash registers with cash register function
• Self-service checkouts and self-checkout systems
• Taximeters and odometers for passenger transportation

Open store cash registers, i.e. cash registers without technical support, are not affected. Anyone using such a cash register is not affected by the reporting obligation, but should continue to keep a cash book in order to comply with tax regulations.

What does this mean for retailers?

The new regulations affect all companies that use an electronic cash register system. These systems must be registered with the relevant tax office. Data reporting is carried out via the tax authorities' standardized digital interface and records all essential information required for traceability and control by the tax authorities.

At a glance, this means that basic information on the taxable person, the POS systems used and the technical security equipment (TSE) used is required. This includes, in particular, information on the type of system, the number and serial numbers, the manufacturer, the model and the periods of use and operation. The exact address of the place of use and the date of purchase, commissioning or, if applicable, decommissioning of the system must also be reported.

The tax authorities use this information to be able to check at any time which POS systems are used in which business and whether they correctly comply with the legal requirements. Incomplete or incorrect data transmission can therefore lead to complaints or fines.

What do retailers need to consider?

• Timely registration: POS systems purchased or leased before July 1, 2025 must be registered by July 31, 2025 at the latest. From July 1, 2025, new POS systems must be registered within one month of commissioning.
• Notification of decommissioning: If a POS system is decommissioned, this deregistration must take place within one month from January 1, 2025.
• Uniform reporting: The tax authorities provide a digital interface that must be used for reporting.
• Proof of registration: In the event of a tax audit, the proper registration of the POS systems must be proven.
• Penalties for violations: Anyone who fails to comply with their reporting obligation risks severe fines. The tax office can also question the correctness of the records for tax purposes if they are not reported.

How is the notification made?

Cash register systems must be registered via the new central reporting system of the tax authorities. A digital interface will be set up for this purpose, which companies can use to report their cash registers. There is currently no final technical implementation, but it is expected that the tax authorities will provide information on this in good time.

Automatic registration through LocaFox & Fiskaly

Good news for LocaFox retailers: Our service partner Fiskaly takes care of registration with the tax office fully automatically. This means

• No manual effort for our customers
• Legal certainty through proper registration
• No additional costs for this service

Thanks to this partnership, LocaFox customers remain worry-free and can concentrate on their day-to-day business while we take care of the legal requirements.

Conclusion

The new reporting obligation for electronic cash register systems in 2025 is a further step towards tax transparency and traceability. Anyone using an electronic cash register system should take care of registration in good time to avoid fines. LocaFox retailers benefit from a fully automated solution from our service partner Fiskaly, so they don't have to worry about a thing.

Do you still have questions? Feel free to contact us or visit our website to find out more about our POS systems and the latest legal requirements!

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^Sources:

• ^{Federal Ministry of Finance: Reporting obligation for electronic cash register systems‍}
• ^{Haufe specialist portal: Reporting cash register systems to the tax office‍}
• ^{Cash Security Ordinance (KassenSichV): Legal text on Gesetze-im-Internet}
• ^{LocaFoxHelp Center: Registration of digital POS systems with the tax office}