As part of Germany’s effort to modernize and secure digital point-of-sale (POS) systems, Section 146a (4) of the German Fiscal Code (AO) mandates businesses to report their electronic recording systems (e.g. cash registers, POS systems) to the tax authorities electronically via the ELSTER portal.
This applies to all systems that are subject to the KassenSichV regulation and use a Technical Security Device (TSE).
What is Required?
Businesses must notify the tax authorities each time they:
- Start using a new POS/cash register system
- Replace, change, or decommission an existing system
This is done using the official "Notification of Electronic Recording Systems" form available in “My ELSTER” (https://www.elster.de).
Deadline for Reporting
The initial reporting deadline is July 31, 2025, for systems already in use before January 1, 2024.
After that, all new systems must be reported within one month of installation or modification.
Where to Submit
The report must be filed electronically via: My ELSTER Portal
Information You Will Need to Provide
When completing the ELSTER form, you must provide detailed information about each system and its TSE, including:
| Required Field | Description | How to Collect the Required Information |
| Company Tax Number | Your business's tax ID (Steuernummer) | ➤ Enter manually |
| Type of ERS (Art des eAs) | Type of electronic recording system | ➤ EnterComputergestützte PC-Kassensysteme |
| Name of ERS (Software des eAs) | The name of the POS system | ➤ Enter Clock Software |
| Version of ERS (Software-Version des eAs) | The version POS system | ➤ Leave blank |
| Serial Number of ERS (Seriennummer des eAs / Software-App) | Unique device or software instance ID | ➤ Enter "ERS" + value from German Fiscalization Settings V2 > Additional Details > TSS (example: ERS grcebt0e-911d-4ff9-98f4-13ef8a237469) |
| Manufacturer(Hersteller des eAs) | Manufacturer of the POS | ➤ Enter Klok AD |
| Model of ERS (Model des eAs) | The model of the POS system | ➤ Enter Clock PMS+ / Clock POS |
| TSE Type (Art / Bauform der TSE) | Hardware, cloud, or integrated | ➤ Select Cloud |
| TSE Manufacturer (Seriennummer der TSE) | Name of the TSE provider (e.g., Swissbit, D-Trust) | ➤ Enter fiskaly GmbH |
| TSE Serial Number (Seriennummer der TSE) | Unique identifier of the TSE | ➤- Clock PMS+: Copyfrom Settings > All Settings > OLD VERSION > Fiscalization > German Fiscalization Settings V2 > Additional Details > TSS - Clock POS:Copyfrom Management > Fiscalization > German Fiscalization Settings V2 > Additional Details > TSS |
| TSE Certificate (BSI-Zertifizierungs-ID) | Digital certificate information | ➤- Clock PMS+: Exported from Settings > All Settings > OLD VERSION > Fiscalization > German Fiscalization Settings V2 > Additional Details > Certificates - Clock POS: Exported from Management > Fiscalization > German Fiscalization Settings V2 > Additional Details > Certificates |
| TSE Activation (Inbetriebnahme / Aktivierung der TSE) | Date when your Fiskaly interface was activated | ➤ Enter the date the TSE was activated |
| Date of Acquisition (Anschaffung des eAs) | Date you signed the contract for the system | ➤ Enter the date you signed the contract for Clock PMS+ / Clock POS |
| Date of Commissioning (Inbetriebnahme des eAs) | Date the system went into operation | ➤ Enter the date you started using Clock PMS+ / Clock POS |
| Date of Decommissioning (Außerbetriebnahme des eAs) (if applicable) | If the system was shut down | ➤ Enter the date you stopped using Clock PMS+ / Clock POS |
Need Help?
If you're unsure about what to provide or where to find the data in your system, please reach out to our support team. We're happy to help ensure you meet the July 31, 2025 deadline and remain compliant with fiscal reporting laws.
Furthermore, the official manual from the Bundesfinanzministerium can be found HERE.