Notification obligation pursuant to Section 146a (4) of the German Fiscal Code (AO)
Start of the notification obligation pursuant to Section 146a (4) of the German Fiscal Code (AO)
From 1 January 2025, an important legal regulation will come into force in the catering industry: the mandatory reporting of all technical safety equipment (TSE) used to the responsible tax authorities. The aim of this measure is to further increase the transparency and traceability of cash register systems and to effectively prevent manipulation.
For catering establishments, this means that all TSEs must be properly reported. This new requirement supplements the existing requirements of the Cash Register Security Ordinance and ensures that all tax-relevant data is recorded in a legally compliant and tamper-proof manner.
The relevant aspects of the new reporting obligation and reporting with Hypersoft are explained below in order to make the transition easier for companies and avoid potential risks due to non-compliance.
Different methods of support from the Hypersoft programme
The Hypersoft programme supports various methods for transmitting the required information. The available options are described below:
Send online...
This method transmits the information directly to ELSTER. A confirmation of receipt is displayed after successful transmission. If transmission errors occur, these are reported immediately.
Save XML file...
This function generates an XML file that contains all the information required for the message. The taxpayer can log in to ELSTER and upload this file in the corresponding area.
Save text file...
This option creates a tabular overview of all entered data in the form of a text file. The taxpayer can log in to ELSTER and enter the information manually in the online forms.
Notification obligation in practice - A Hypersoft statement
The notification obligation serves to prevent tax reductions. Especially with less advanced POS systems, it may be possible to separate cash registers so that their sales are not included in a centralised journal, e.g. to reduce taxes. However, this clearly contradicts the purpose of a Hypersoft system, which is designed to network as many areas of a company as possible. Nevertheless, the provisions of the notification obligation must also be observed for Hypersoft systems.
As part of a cash register inspection, for example, an auditor can check whether a cash register device visible in the business has been properly reported. The reverse case must also be taken into account: A reported cash register should actually be located at the specified location. Otherwise, the question arises as to where the cash register is located and whether it is possibly being used for bookings.
Hypersoft's transparent RMA (Return Material Authorisation) procedure supports you in this context in addition to this reporting system. It ensures that the replacement and whereabouts of devices remain traceable at all times and that you can easily fulfil your notification obligation.
Transitional regulation of the reporting obligation for existing systems
Systems purchased before 1 July 2025: There is a transitional period for these, during which the notification must be submitted by 31 July 2025 at the latest. July 2025 must take place.
Systems acquired or decommissioned from 1 July 2025: These must be reported within one month of acquisition or decommissioning.
Notes on ELSTER
ELSTER (electronic tax return) is a central platform of the German tax administration that enables citizens and companies to digitally transmit tax-relevant data to the tax office. It was developed to simplify and digitalise the process of tax returns and other tax-related matters.
ELSTER and the learned handling of the programme are assumed by Hypersoft, this is not part of the Hypersoft support.
Advantages of ELSTER:
Secure and standardised data exchange.
Traceability and overview of submitted data.
Reduction of errors due to manual entries.
Main features of ELSTER...
Digital tax returns:
Transmission of income tax, VAT or trade tax returns.
Simplification of the reporting process and reduction of paperwork.
Registration and certificate:
Users must register on the platform and download a certificate in order to communicate securely with the tax office.
Data transmission:
ELSTER serves as an interface for the electronic transmission of tax data, for example from cash register systems with technical security equipment (TSE).
Access for companies:
Companies use ELSTER for advance VAT returns, wage tax registrations and other business-related tax matters.
Further documentation:
Noteworthy information on the notification obligation
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