TSE Obligation and Mandatory Reporting: What German Businesses Need to Know for 2024

TSE-Pflicht and Meldepflicht: What German Businesses Need to Know for 2024S

Since January 1, 2020, electronic cash register systems in Germany have been required to use a certified Technical Security Device (Technische Sicherheitseinrichtung, TSE) to prevent manipulation of sales data. This measure aims to ensure the integrity and traceability of all cash transactions.Starting January 31, 2025, businesses must report their TSE-equipped cash registers to the tax authorities. This reporting obligation (Meldepflicht) requires businesses to provide specific information about their systems. The details to be reported include:

1. The business's tax number

2. Type of TSE used (certification ID and serial number)

3. Type of cash register system

4. Number of cash registers per business location

5. Serial numbers of the cash registers

6. Date of purchase

7. Date of decommissioning (if applicable)

Currently, there is no official form or electronic platform available for this reporting. The German tax authorities plan to introduce these tools by the end of 2024, with the exact date to be announced in the Federal Tax Gazette.To prepare for the upcoming changes, businesses should:

1. Ensure all cash registers are TSE-compliant

2. Keep detailed records of all required information

3. Stay informed about updates from tax authorities

4. Consider consulting with a tax professional

It's crucial to note that while the reporting deadline is set for January 31, 2025, businesses should be prepared well in advance. Compliance is essential to avoid potential penalties and maintain good standing with tax authorities.Remember, these requirements apply to all electronic cash register systems across various industries, including gastronomy. Businesses that have been using non-compliant systems under previous exemptions must also comply by January 1, 2023