Cash Register Registration: Guide for Restaurateurs

Since January 1, 2025, all electronic POS systems in Germany must be reported to the tax office. The Kassenmeldepflicht (mandatory cash register registration) under §146a Abs. 4 AO applies to every business with an electronic cash register and a TSE — which means yours too.

Here's what needs to be reported, which deadlines apply, and how to get it done.

What is the Kassenmeldepflicht?

Anyone using an electronic recording system (elektronisches Aufzeichnungssystem, eAS) must report its acquisition and decommissioning to the tax office electronically.

The legal basis is §146a Abs. 4 of the Abgabenordnung (AO, the German Fiscal Code), introduced by the Kassengesetz (cash register act) of 2016. The obligation was originally supposed to start in 2020 but was suspended because ELSTER wasn't ready. The BMF letter of June 28, 2024 lifted the suspension. It has been in force since January 1, 2025.

Who is affected?

Every business that uses an electronic cash register with a TSE. That means:

• Restaurants, bars, and cafés
• Food trucks and caterers
• Snack bars and kiosks
• Retail shops and bakeries
• Hairdressers and service providers
• Taxi companies (taximeters)

The only businesses not affected are those with an offene Ladenkasse (open cash drawer — a purely mechanical till with no electronics).

Important: Rented or leased POS systems must be reported too. Instead of the purchase date, you enter the start date of the rental or lease.

Which deadlines apply?

The first hard deadline: July 31, 2025. All existing POS systems must be reported by then.

What must be reported?

The report covers three sets of data:

Business details

• Name or company name
• Tax number
• Address of the business premises

POS system details

• Type of system (cash register, PC-based, tablet/app, etc.)
• Manufacturer and model name
• Software and version
• Serial number of the POS system
• Date of acquisition or commissioning
• Date and reason for decommissioning, if applicable

TSE details

• Type of TSE (hardware or cloud)
• BSI certification ID (format: BSI-K-TR-nnnn-yyyy)
• TSE serial number (64-character hexadecimal code, only characters 0–9 and A–F)
• Date the TSE was put into operation

Tip: You'll find the TSE serial number in your POS system, in the system documentation, or from your provider. With Servire, all the data is right there in the Web desk.

How do I report my POS system?

There are three ways:

1. Manual entry via ELSTER

Log in to Mein ELSTER (elster.de) and fill out the form "Mitteilung über elektronische Aufzeichnungssysteme (§146a Absatz 4 AO)" (notification of electronic recording systems). Enter all cash registers and TSE data for one business premises, submit, done.

2. XML upload via ELSTER

Export the report data as an XML file from your POS system and upload it to ELSTER. This saves time, especially with several devices.

3. Automatically via the ERiC interface

Some POS manufacturers and tax advisor software can submit the report directly from the system via the ERiC interface. No ELSTER login required.

Step-by-step guide

1. Take stock — document all electronic POS systems per location: serial numbers, TSE data, acquisition dates
2. Gather TSE data — request the TSE serial number (64 characters) and BSI certification ID from your provider or look them up in the system
3. Check your ELSTER access — do you have a Mein ELSTER account? If not: authorize your tax advisor
4. Fill out the form — one report per business premises covering all cash registers at that location (gross method: always include all of a location's registers in one report)
5. Submit and keep the confirmation

Multiple locations? Each business premises needs a separate report. Combined reports are not allowed.

What happens if you don't comply?

Failure to report is an administrative offense under §379 AO:

• Fines of up to 25,000 euros per violation
• Higher likelihood of a Kassennachschau (unannounced cash register inspection) or a full tax audit
• Revenue estimated by the tax office — not in your favor
• Surcharges and interest on back payments

Special cases

Switching POS systems

If you switch your POS system, you need two reports:

1. Decommissioning of the old system (within one month)
2. Registration of the new system (within one month)

Since the number of cash registers at the business premises changes, a new complete report (gross method) is required each time.

Moving a cash register to another location

If a cash register is moved to a different location:

• Old location: report the decommissioning
• New location: report the commissioning

Switching the TSE

If you switch your TSE (e.g. from hardware to cloud), the new TSE serial number and certification ID must be reported.

Outlook: mandatory electronic cash registers from 2027

According to the coalition agreement (CDU/CSU and SPD, April 2025), a Registrierkassenpflicht (mandatory electronic cash register requirement) is set to come into force on January 1, 2027 for businesses with annual revenue above 100,000 euros.

In other words: open cash drawers would then no longer be permitted for most businesses. If you're already using an electronic POS system with a TSE and have completed the reporting obligation, there's nothing more to take care of.

Checklist: fulfilling the Kassenmeldepflicht

• All POS systems documented per location?
• TSE serial numbers and BSI certification IDs collected?
• ELSTER access in place or tax advisor authorized?
• Report submitted separately for each location?
• Submission confirmation kept on file?
• Verfahrensdokumentation (procedural documentation) updated?

How Servire helps

With Servire, all the data required for the report is right there in the Web desk: POS serial number, TSE serial number, BSI certification ID, commissioning dates. You can initiate the registration with the tax office in just a few steps directly from the Web desk. No forms, no ELSTER login required.

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As of March 2026. This is not tax advice. For specific questions, ask your tax advisor.