Germany introduces new digital cash register regulations

Businesses in Germany must adhere to strict regulations regarding digital cash register systems to ensure compliance with tax authorities. Since January 1, 2023, all electronic cash registers are required to use a certified Technical Security Device (TSE) to sign transactions and prevent unauthorized changes.

Additional mandates include the obligation to issue receipts for every transaction and the requirement to report cash register systems to the tax office via ELSTER. For new acquisitions, this reporting must occur within one month. Furthermore, systems must allow for data export in the DSFinV-K format for official audits.

A legislative draft proposed by the federal government may expand these requirements by 2028, potentially introducing a mandatory cash register requirement for businesses exceeding certain turnover thresholds, alongside a mandate for digital receipts.