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What is the Cash Register Reporting Requirement 2025?

Since January 1, 2020, the following changes have been in effect in Germany: electronic cash register systems must have a certified technical security device (TSE) in place. This requirement is defined in the Cash Register Security Ordinance (KassenSichV). The goal is to prevent tampering with cash registers and to ensure complete, verifiable business records.

A central component of the ordinance is the so-called cash register reporting requirement (Kassenmeldung). Businesses are obligated to register their cash register systems with the tax office — which means you have to report which systems are in use and that they meet the legal requirements.

From January 1, 2025, another puzzle piece will be added: the extended notification obligation for electronic recording systems. What new data will be affected and how to file the report on time will be explained in this article.

What exactly does “cash register reporting” mean?

The cash register reporting requirement obliges businesses to register their electronic recording systems with the tax office. This is part of the legal regulations under the KassenSichV and ensures that the tax office knows in advance which systems are in use. This enables targeted inspections and higher transparency.

According to §146a of the Fiscal Code (AO), all registered systems, including the technical security device (TSE), must be reported. The reporting process runs via the ELSTER portal — specifically via the ERiC interface. In addition, there are tools like the Meldefluss App, which can make the whole process much easier.

⚠️ Important: The report must be submitted before the cash register is put into operation. Even changes or the replacement of a device due to TSE shutdown must be reported. The tax office must always be informed of the current status — you can find the official form on their website.

Who does the cash register reporting requirement apply to?

In a TL;DR: anyone using an electronic cash register system. This also includes mobile cash registers or modern POS systems. As soon as digital recording is used, the reporting requirement applies. It’s irrelevant whether your business is large or small or what industry you’re in.

What deadlines apply and what will change in 2025?

Starting January 1, 2025, it’s official: the cash register reporting requirement will become mandatory for all companies with electronic cash register systems.

Specifically, this means: every electronic cash register system must be officially reported to the tax office, including the TSE. The aim of the new regulation is to increase transparency and prevent manipulation.

Deadlines for cash register systems:

Cash registers purchased before July 1, 2025 must be reported by July 31, 2025.
Cash registers purchased after July 1, 2025 must be reported within one month of purchase.
Cash registers that are taken out of service after July 1, 2025 must also be reported within one month of deactivation.

What counts as “decommissioning”?

If a cash register system is shut down, the original purchase must still be reported — even if it is no longer in active use.

Specifically: cash registers purchased before July 1, 2025, and permanently removed from service after that date, must be reported retroactively, even if they were barely used.

What information must be reported?

For cash register reporting, the tax office requires a range of details — per location and per registered cash register system with TSE. The specifics are outlined in §146a Abs. 4 Satz 2 AO. In detail, this includes:

Type of cash register system: e.g., stationary cash register, mobile POS system, or cloud-based system
Serial number of the cash register: for unique identification
Details about the TSE: including serial number, certification number, manufacturer, and type
Date of commissioning: the date the cash register is actually put into use
Place of use: exact address of the place of business
Other details: e.g., decommissioning, TSE change, or device replacement

This information allows the tax office to maintain an overview and ensure that no unregistered systems are in operation.

How does the reporting process work?

The cash register must be reported electronically — no paper forms, no faxes to the tax office. The standard way is via the ELSTER portal; alternatively, you can use the so-called ERiC interface.

💡 Tip: If you want to save time, you can automate the process. With the Meldefluss App, you can handle Shopify cash register reports directly without having to manually upload XML files to ELSTER.

What happens if you don’t report?

Not reporting is considered an administrative offense and can be punished with a fine of up to €25,000 (§ 379 AO). In addition, there may be:

tax disadvantages through tax office estimates
additional accounting obligations
in the worst case, criminal tax law consequences in case of suspected tax evasion

Even from a purely practical standpoint: follow-up requests and reminders cause unnecessary effort, costs, and chaos in bookkeeping. In short: save yourself the trouble — it’s easier to report right away.

How to handle the cash register reporting requirement without stress

To avoid a last-minute panic, here are a few simple steps:

Start early: Handle the report on time and plan enough time for integration — this avoids unnecessary pressure.
Keep deadlines in view: Registration must happen before the first use. Even later changes such as TSE replacement or decommissioning must be reported promptly.
Use the Meldefluss app: With the app, you can fulfill Shopify cash register reporting requirements easily and ensure that Shopify registers are reported on time.

💡 Tip: Even if a cash register has been purchased but is still unused in storage — the reporting obligation still applies. The decisive factor is the ability to record sales of goods or services.

Sources:

Updated on: 12/09/2025

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