New reporting obligation for cash register operators: what you need to know!

New reporting obligation for cash register operators: What you need to know!

From 01.01.2025, a new reporting obligation for cash register systems will come into force, as published by the Federal Ministry of Finance (BMF) in a letter dated June 28, 2024. The reporting obligation itself has been known for some time, but its introduction has been postponed several times. This new regulation applies to all types of electronic cash register systems, regardless of whether they are purchased, leased or rented.

What does the reporting obligation cover?

The new reporting obligation applies not only to the commissioning of POS systems, but also to changes and decommissioning. Each of these notifications must be made within one month.

Changes in particular can be diverse, as they include, for example, changes to the location of a cash register or the replacement of the TSE, e.g. after a defect or certificate expiry. The new regulations also make it potentially more difficult to deal with substitute funds.

The notification must contain the following important information:

• Operator details: name and contact details of the operator and the cash register system.
• Location: Where the POS system is in use.
• Hardware, software and security device: Details of the cash register software used and the technical security device (TSE).

Please note: It is also necessary to specify the serial number of a cash register. In the context of PC cash registers, however, the serial number often does not refer to the serial number of the device, which may be visible from the outside on the type plate, but rather the serial number of the cash register software itself - especially if this is combined as a bundle with the hardware. This also applies to ITR POS solutions.

Special regulations and exceptions

There are also some exceptions and special regulations in this regulation, which
briefly summarized for you:

• For purchases made before the introduction of the new notification procedure or by June 30, 2025, the extended deadline of July 31, 2025 applies.
• Cash register systems that are permanently decommissioned by 30.06.2025 generally do not have to be
  generally not have to be reported if no acquisition has been reported.

Conclusion

The new reporting obligation is intended to create more transparency and control over the use of POS systems. Cash register operators are obliged to inform themselves about the new requirements in good time and ensure that they submit all necessary reports on time.

Transmission takes place via the ELSTER interface and confirmation of submission must be kept in the procedural documentation as an appendix. It is intended to provide the auditor with a quick overview in the branch, especially in the context of the so-called cash register inspection.

For further information and detailed requirements, you can view the complete BMF letter dated 28.06.2024 here. The ITR POS solution will provide corresponding options and information for reporting in good time from 2025.