Kassenmeldepflicht 2026: Elektronische Kassen ans Finanzamt melden
If you use an electronic cash register, you have to report it to the tax office – this has been mandatory since January 1, 2025. The first big deadline for existing devices expired on July 31, 2025, but the reporting obligation stays permanently relevant: every new register and every decommissioning still has to be reported on time. In this article you'll learn who is affected, which deadlines apply, what information you need, and how the report works via the "Mein ELSTER" portal.
What is the cash register reporting obligation about?
The legal basis is Section 146a(4) of the Fiscal Code (Abgabenordnung, AO) together with the Cash Register Security Ordinance (KassenSichV). Under it, businesses must tell the tax authority which electronic recording systems they use. The aim is for the tax office to get an overview of the cash systems in use, their age, their networking, and the technical security devices (TSE) deployed.
The background is the fight against tax fraud at the register. Electronic registers have had to be equipped with a certified TSE for some years now, which records every transaction tamper-proof. The reporting obligation complements this rule: the tax office now knows not only that a TSE must be present, but specifically which system is running in which business.
Originally the reporting obligation was to apply from 2020, but it was postponed several times because the technical procedure was missing. Since January 1, 2025, the interface in the "Mein ELSTER" program has been available, so the report can be filed digitally.
Who is affected?
Affected are all businesses that use an electronic cash system with TSE – from retail through crafts and services to hospitality. But the obligation doesn't only apply to classic registers. Other electronic recording systems also fall under it, for example:
- PC cash systems and tablet registers
- scales with a cash register function
- taximeters and odometers (Wegstreckenzähler)
Important for businesses with several registers: if several devices are combined in a network system, each individual device must still be reported. At the same time: all cash systems of one business location are combined into a single notification. Devices without a cash function – such as pure order handhelds – you don't have to report.
Tip: if you run an open cash drawer without an electronic system, the reporting obligation does not affect you. It only applies to electronic recording systems with a TSE.
These deadlines apply
For the deadlines, the time of acquisition matters:
| Situation | Deadline |
|---|---|
| Registers bought, leased, or rented before July 1, 2025 | Report by July 31, 2025 (transition period, already expired) |
| Registers acquired from July 1, 2025 onward | Report within one month of acquisition |
| Decommissioning of a register | Report within one month of decommissioning |
The transition deadline for existing devices was therefore July 31, 2025. If you missed this deadline, you should catch up on the report as quickly as possible – the obligation remains, and a late report is better than none.
For new registers and for decommissioning, a one-month deadline applies in each case. The report on decommissioning applies regardless of whether the old register is replaced by a new one, is defective, or was stolen.
What information you need for the report
For the notification to the tax office, it's best to have all the data ready in advance. Required are, among others:
- name and tax number of the taxpayer
- type of the electronic recording system
- serial number of the system
- details of the technical security device (TSE) used
- number of systems used per business location
- date of acquisition
- for decommissioning: date and reason
For taximeters and odometers, the vehicle's license plate must also be given. For taximeters and odometers without a TSE, a non-objection rule applied that could be used at the latest until December 31, 2025.
How the report works via "Mein ELSTER"
The notification is filed exclusively digitally via the "Mein ELSTER" portal or the ERiC interface. The process in brief:
- Log in to "Mein ELSTER": you need an active ELSTER user account with a certificate. If you already file your VAT return via ELSTER, you have this account.
- Select the form: you'll find the right form for the notification under Section 146a AO in the area for electronic recording systems.
- Enter the register data: enter the details listed above for each register at the business location.
- Submit: after sending, you receive an electronic confirmation, which you keep for your records.
Tip: first get an overview of all registers and recording systems in your business and collect the relevant data – serial numbers, TSE details, acquisition dates. Once this information is available, the actual submission in "Mein ELSTER" is done quickly.
Why you should take the report seriously
The cash register reporting obligation is not a mere formality. It is part of the record-keeping rules for bookkeeping, and proper cash management is a classic audit focus in tax audits and cash inspections (Kassen-Nachschau). Anyone who fails to report or keeps a non-compliant register risks objections, in case of doubt additional estimates, and further consequences.
Precisely because the one-month deadlines for new devices and decommissioning apply permanently, it pays to keep a structured overview of your register inventory. Every new acquisition and every replacement triggers a new reporting obligation.
Run your register properly – we keep the overview
Cash management, TSE, reporting obligation: around the electronic register there are many formal requirements where small omissions can get expensive in an audit. At Buchführungsheld, real bookkeepers keep an eye on your cash entries and remind you of open obligations. You upload your receipts and register data – we book everything cleanly for a fixed price. If you're unsure whether your register and your reports are complete, book a free initial consultation, and we'll look at your situation together.
Frequently asked questions
By when did electronic registers have to be reported?
Registers acquired before July 1, 2025, had to be reported within a transition period by July 31, 2025. This deadline has expired. Anyone who missed it should catch up on the report immediately. Newly acquired registers have since had to be reported within one month.
How do I report my register to the tax office?
The report is filed digitally via the "Mein ELSTER" portal or the ERiC interface. You need an ELSTER account, select the form for electronic recording systems under Section 146a AO, and enter the data for all registers of a business location.
What information do I need for the register report?
Required are, among others, name and tax number, type and serial number of the cash system, details of the TSE, the number of systems, and the acquisition date. For decommissioning, date and reason are added; for taximeters and odometers, the vehicle's license plate as well.
Do I also have to report an open cash drawer?
No. The reporting obligation under Section 146a(4) AO applies only to electronic recording systems with a technical security device. An open cash drawer without an electronic system does not have to be reported.
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