Germany to require registration of electronic cash registers from 2025

1. New registration duty and legal source

The German Ministry of Finance (Bundesministerium der Finanzen – BMF) has announced a mandatory registration requirement for electronic cash register systems, including their technical security devices (TSEs). The measure is intended to enhance transparency and secure the proper documentation of cash transactions handled through these systems.​

Details are set out in a BMF letter on notification duties under the Fiscal Code (Abgabenordnung), available here: BMF – notification obligation under AO (German)open_in_new.​

2. Timelines and registration channels

The key implementation dates are:​

• Start of obligation: Businesses must begin reporting their electronic cash register systems and associated TSEs from July 2025.​
• Systems acquired before 1 July 2025:
  • Must be reported to the tax authorities no later than 31 July 2025.​
• Systems acquired on or after 1 July 2025:
  • Must be reported within one month of purchase.​

To support this process, businesses will be able to register their cash register systems electronically using:​

• The My ELSTER online portal: My ELSTER – German tax portalopen_in_new.​
• The ERiC interface, which allows software‑based transmission of the required data to the tax administration.​

These steps form part of Germany’s wider digitalisation of tax processes and complement the country’s move towards mandatory e‑invoicing and electronic transaction reporting