Skip to content
DE Get started
ProductsTable reservationsPricesGuidesContactDeutschGet started

Guide: POS

Cash register notification: how to report your POS via ELSTER

· This guide is not tax advice.

In short: Since 1 January 2025, businesses in Germany report their electronic cash registers and TSE to the tax office (§ 146a (4) AO). A new register must be reported within one month of acquisition, and so must its decommissioning. Reports are filed electronically, for example via Mein ELSTER.

What applies since 2025

The notification duty has been in the law since 2020 but was suspended until an electronic route existed. It has been available since 1 January 2025. Registers acquired before 1 July 2025 had to be reported by 31 July 2025. Since then the one-month deadline applies.

Who must report

Every business that uses electronic recording systems with a cash register function, including rented or leased ones. Reports are made per business premises. Each report lists all systems of those premises, even if only one has changed.

What is reported

The tax office asks, among other things, for:

  • name and tax number of the business and the premises
  • type of TSE with serial number and BSI certification ID
  • type and number of recording systems
  • the serial numbers of the systems
  • date of acquisition and, where applicable, of decommissioning

How to report via Mein ELSTER

In Mein ELSTER, under All forms and Other forms, you find the notification on electronic recording systems (§ 146a (4) AO). Alternatively you upload an XML file or submit from software via the ERiC interface. Your tax adviser can file it for you.

The Federal Ministry of Finance has published filling-in instructions that explain every field (in German).

Common mistakes

  • Reporting only the changed device in a correction instead of all systems of the premises
  • Forgetting the decommissioning, for example when replacing a tablet
  • Missing the one-month deadline after a new purchase

How MEVARIA helps

MEVARIA records per device the acquisition, decommissioning with reason, change of location and type of recording system, and reminds you of the one-month deadline. You or your tax adviser submit the report via Mein ELSTER yourselves; MEVARIA cannot submit it directly yet.

Restaurant POS system for Germany, with TSE

Frequently asked questions

By when must I report a new register?

Within one month of acquisition (§ 146a (4) sentence 2 AO).

Do I also report when I stop using a register?

Yes. Decommissioning must also be reported within one month.

Can my tax adviser file the report?

Yes. Authorised third parties such as tax advisers, manufacturers or dealers may submit it for you.

Does the duty cover rented registers?

Yes, rented and leased systems are included.

Sources

  1. § 146a AO, gesetze-im-internet.de (German)
  2. BMF letter of 28/06/2024 on the notification under § 146a (4) AO (German)
  3. BMF, filling-in instructions for electronic recording systems, 02/12/2024 (German)
  4. ELSTER, all forms (German)

Read on

What is a TSE? German POS security explainedThe TSE protects cash register data against tampering. Who needs one, what must be on the receipt, what applies during an outage and which fines apply.DSFinV-K export: POS data for the tax officeWhat the DSFinV-K is, when you need the export, what it contains and how to hand it over during a cash audit or tax audit in Germany.Restaurant POS system for Germany, with TSECloud POS for restaurants, takeaways, cafés and bars in Germany: TSE signature on every receipt, works offline, DSFinV-K export and kitchen display.