Notification obligation for electronic cash register systems according to §146a

From 1 January 2025, all cash register systems, including all PC CADDIE cash registers, must be reported to the tax office in accordance with the notification procedure pursuant to Section 146a (4) AO. We have summarised the most important points for you:

• all PC CADDIE cash registers must be reported by 31 July 2025 at the latest
• all cash registers purchased from 1 July 2025 must be reported within one month
• There are no exceptions to the reporting obligation
• Cash register systems cannot be reported using forms or PDF forms, but only digitally.
• The „My ELSTER“ programme is available for reporting, which you must have access to as a taxpayer.
• The report is uploaded by uploading an XML file.
• You must first generate an XML file for each PC CADDIE cash register.

The date of acquisition is determined by the invoice or delivery note of the electronic recording system or the accounting records. If electronic recording systems are not purchased, but e.g. leased or borrowed, the date of acquisition is the date on which the system is made available (extract from the completion instructions of the Federal Ministry of Finance https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/FAQ-Ausfuellanleitung.pdf?__blob<ignore>=publicationFile&v=3</ignore>.

The date on which the electronic recording system was first used in the assigned permanent establishment must be entered. If the electronic recording system has not yet been put into operation, the field is not to be filled in (excerpt from the completion instructions of the Federal Ministry of Finance). https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/FAQ-Ausfuellanleitung.pdf?__blob<ignore>=publicationFile&v=3</ignore>.

If you require assistance in determining the purchase of your PC CADDIE cash register, you can initiate a search request with our accounting department. The time spent on the search will be charged according to our services of the cash register please enter

You can find a video tutorial on uploading the file here: https://vimeo.com/1070276457

Call up with your individual access data under: https://www.elster.de/eportal/formulare-leistungen/alleformulare/aufzeichnung146a

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