This article provides essential information, legal references, and step-by-step guidance for performing cash register reporting (Kassenmeldung) in Germany using fiskaltrust. It covers everything from legal requirements and data collection to transitional periods, technical instructions, and relevant links.

Links

• Abgabenordnung § 146a (4) AO
• Application Decree on § 146a AO

Legal Foundations

• Abgabenordnung § 146a (4) AO
  Contains legal requirements for cash register management and TSE use in Germany.
• Application Decree on § 146a AO
  Provides further details and explanations for practical implementation.

Reporting

• ELSTER Portal:
  https://www.elster.de/eportal/start
• Direct link to the report (an account must already exist):
  https://www.elster.de/eportal/formulare-leistungen/alleformulare/aufzeichnung146a
• Creating a user account on ELSTER:
  https://www.elster.de/eportal/registrierung-auswahl
• Filling Assistance (Ausfüllhilfe):
  https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/FAQ-Ausfuellanleitung.pdf?__blob=publicationFile&v=2
• fiskaltrust.Portal:
  https://portal.fiskaltrust.de

Transitional Periods

1. Cash registers put into operation before July 1, 2025:
   Must be included in the report by July 31, 2025.
2. Cash registers taken out of operation before July 1, 2025:
   Must only be included in the report if this cash register was previously part of a report. (fiskaltrust does not report any cash registers before July 1, 2025.)
3. Cash registers put into operation on or after July 1, 2025:
   Must be included in the report within one month.

What Must Be Reported?

• A 4-week deadline always applies from the occurrence of the event.
• All cash registers in operation must be reported.
• In each report, all previously reported cash registers must always be listed again (even if nothing has changed for them).

Initial Commissioning of the Cash Register

• From the moment the first receipt is sent.

Decommissioning of the Cash Register

• From the moment the last receipt is sent.

Further Notifications

• If data from the last report has changed, a new report is required.
• Examples:
  • Changing the TSE used
  • Changes to the company’s master data (e.g., address, company name, tax numbers, etc.)

Requirements

• The reporting for fiskaltrust customers can be done manually by the cash register operator or by their tax advisor through the ELSTER Portal.

Required Data

eAs (electronic recording system)

Source of the Data

Example

Example for Additional Data

Fixed Data from DISH/fiskaltrust

Data from DISH Digital Solutions

These data must be provided by the consultant or support:

• Purchase of eAs: Invoice date for the DISH POS
• eAs Commissioning: Date when the DISH POS is set up at the customer’s location

Data from the fiskaltrust.Portal

The customer can determine these data themselves from the fiskaltrust.Portal:

• Serial Number eAs
  1. Log in to the fiskaltrust.Portal.
  2. Click Konfiguration in the left sidebar.
  3. Click Queue in the left sidebar.
  4. Identify the queue.
  5. In the Lokalisierung column, use the value after DE:.

     

• TSE Commissioning
  1. Log in to the fiskaltrust.Portal.
  2. Click Konfiguration in the left sidebar.
  3. Click Queue in the left sidebar.
  4. Identify the queue.
  5. Click ActionJournal in the appropriate row.

     

  6. Select Startbelege in the list.

     

  7. Use the date of the oldest receipt.

     

• TSE Expiration Date
  1. Log in to the fiskaltrust.Portal.
  2. Click Konfiguration in the left sidebar.
  3. Click TSE / Signatur-Erstellungs-Einheit in the left sidebar.
  4. Identify the TSE.
  5. Use the value in the Fälligkeitsdatum (due date) column.

     

• TSE Serial Number
  1. Log in to the fiskaltrust.Portal.
  2. Click Konfiguration in the left sidebar.
  3. Click TSE / Signatur-Erstellungs-Einheit in the left sidebar.
  4. Identify the TSE and click the > at the beginning of the row.
  5. Use the value after Seriennummer (serial number).

     

• BSIID
  1. Log in to the fiskaltrust.Portal.
  2. Click Konfiguration in the left sidebar.
  3. Click TSE / Signatur-Erstellungs-Einheit in the left sidebar.
  4. Identify the TSE and click the > at the beginning of the row.
  5. Use the value after Zertifizierungs-ID (certification ID).