Registration of the cash register system and the technical security device with the tax office

From January 1st, 2020, taxpayers who use electronic recording systems must notify the responsible tax office of the type and number of electronic recording systems and the certified technical security devices used in the respective company.

Companies who purchased an electronic recording system before January 1st, 2020 must report this by January 31st, 2020.
Therefore the cash register system and the technical security system must be reported to the responsible tax office by January 31st, 2020. Appropriate forms will be available for this purpose.

Receipt issuing obligation

From January 1st, 2020, the obligation to issue receipts for electronic POS systems  will apply.

Therefore a receipt must be created for the party involved in this business transaction. The receipt can be provided electronically or in paper form. With the obligation to issue documents, however, there is no obligation for those involved in the business transaction to take the receipt with them.

For reasons of reasonableness and practicability, there is the possibility of exemption from the obligation to issue receipts in § 148 Tax Code.






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