Cash register operators in Germany are facing two important fiscal changes in 2025. On the one hand, this concerns the new reporting obligation for cash registers in accordance with Section 146a of the German Fiscal Code and the introduction of electronic invoicing (“e-invoicing”) between companies.
The necessary solutions for the bluepos® POS system are of course available in good time to enable cash register operators to meet all legal requirements in good time.
Cash register report according to §146a of the tax code
From January 1, 2025, all existing and newly acquired cash register systems in Germany must be reported to the responsible tax authorities by July 31, 2025. For cash registers that are put into operation from July 1, 2025, a deadline of one month after commissioning applies for this notification. Cash register systems can be reported digitally, which simplifies the process considerably. Platforms such as MeinElster or DATEV MeinFiskal are available for this purpose. Cash register operators have the option of either using a report file generated by the cash register system for the import or using a fully automated interface that transfers all relevant reporting data directly to the tax authorities. A (deregistration) report is also required when a POS system is decommissioned. These requirements serve to increase the transparency and traceability of POS systems and to improve the control of tax requirements. It is crucial that the deadlines and requirements are strictly observed in order to avoid possible penalties or problems with the tax authorities as a cash register operator.
Obligation to issue electronic invoices (B2B)
From 01.01.2025, companies in B2B business will be obliged to issue and accept electronic invoices (e-invoices). e-invoicing represents a modern and efficient alternative to traditional paper invoices and offers numerous advantages for companies and public administrations. There are various transitional periods and exemptions, particularly for small amounts, until its introduction becomes mandatory without exception, meaning that paper or PDF invoices will continue to be permitted as “other invoices” in business transactions until 31.12.2027 at the latest. A simple PDF is generally not an electronic invoice in the sense of an ‘e-invoice’. Permissible digital invoices are, for example, structured data formats such as “ZUGFeRD 2.x” and “XRechnung”, which can be transmitted within various file formats. Incidentally, the obligation to accept e-invoices does not generally apply to the POS system, which normally only issues invoices.
Various transitional regulations and detailed requirements sometimes apply to the above-mentioned changes. Further details can be found on our overview page on fiscal requirements in Germany.
