Tax authority notifications
Products including tax authority notifications give you the possibility to perform these necessary notifications in an easy and legally compliant way. As these depend on local regulations, the products are highly country-specific.
- Austria
- France
- Germany
To perform the necessary notification to FinanzOnline and receipt audit, you must purchase a product that includes these services. The taxpayer is responsible for these notifications being performed and must check successful completion before the expiration of the deadline. Fiskaltrust assumes no liability if a notification has not been performed. However, as a PosDealer, you can only achieve the necessary processes if all prerequisites are met (e.g., correct FinanzOnline Access Tokens in the fiskaltrust.Portal). It is included in the fiskaltrust.Carefree Bundle.
For more details for you as a PosDealer, see FinanzOnline Management
Bundles (including all single products)
- 4154-021040 / fiskaltrust.Sorglos Bundle
Single Products
- 4445-040030 / Finanzamt Meldung
- 4445-040031 / Finanzamt Belegprüfung
- 4154-041010 / POSArchiv
Currently there are not fiscal authority notifications available in France.
From 1 January 2025, the notification obligation pursuant to Section 146a (4) of the German Fiscal Code (AO) will come into force. This regulation states that all electronic recording systems purchased or decommissioned from 1 July 2025 onwards must be reported within one month of acquisition or decommissioning. In addition, all cash registers that were put into operation before 1 July 2025 and are still active must be reported by 31 July 2025 at the latest.
Notification to the responsible tax office for the activation and deactivation of digital recording systems starting 2025.
Availability
This product will be available by January 1st 2025.
Product Bundles (including all single products)
- fiskaltrust.Sorglos ohne TSE (4445-10040)
- fiskaltrust.Sorglos mit TSE
Single Products
Outlet based single product is planned
Legal Baseline
Law: § 146a Abs. 4 AO Anwendungserlass: Anwendungserlass zu § 146a AO
In which cases is a notification mandatory?
- initial commissioning of the Cashregister: If the fiskaltrust.Middleware is used then this reflects the initial-operation-receipt
- decommissioning of the Cashregister: If the fiskaltrust.Middleware is used then this reflects the out-of-operation-receipt
Whenever the mandatory data of the last notification changed a new notification needs to be sent to update the data at the financial authorities
This includes...
- Changing the used TSE
- Changes in the mandatory master data
Deadlines
A notification is mandatory within a month whenever an initial commissioning, decommissioning, or update/correction of the previous notification occurs.
For the start of the notifications in 2025 a transitional period was introduced:
- Cashregisters commissioned before July 1st 2025 need to be included in the notification by July 31st 2025
- Cashregisters decommissioned before July 1st 2025 only need to be included in the notification if this Cashregister has been part of a notification before fiskaltrust won't notify about Cashregisters before July 1st 2025
- Cashregisters commissioned on/after July 1st 2025 need to be included in the notification within a month
Technical Background
Please note that the following information may be subject to change in the future.
All cash registers at an outlet must be included in the notification. For those using the fiskaltrust.Middleware, we already have most of the necessary information. Cash registers not using the fiskaltrust.Middleware can still be added to the fiskaltrust.Notification through various user-friendly methods. Fiskaltrust will generate the notification and use the ERiC interface to submit the notification to ELSTER.
If we lack some data needed for an outlet's notification, we have a straightforward automated process in place that will prompt the POS operator to provide the missing information.
Prerequisites for POSDealers/Operators
Since we use data from the fiskaltrust.Middleware and fiskaltrust.Portal to generate the notification, certain master data values must be present in the POSOperator's account. As previously mentioned, the POS operator will be prompted to provide any missing information before we create the notification. However, the more of the following values that are already filled out, the less the POSOperator will need to fill out later.
| Source | Path | Value | Description |
|---|---|---|---|
| POSOperator-Account | Company info / Master Data | tax number | The taxId (Steuernummer) is mandatory for the notification. Using the USt-IdNr is not possible. |
| POSOperator-Account | Company info / Master Data | Address | Streetname and Housenumber are mandatory. |
| POSOperator-Account | Company info / Master Data | Postal code | The postal code is mandatory. |
| POSOperator-Account | Company info / Master Data | City | The city is mandatory. |
| POSOperator-Account | Company info / Outlets | Address | Streetname and Housenumber are mandatory. |
| POSOperator-Account | Company info / Outlets | Postal code | The postal code is mandatory. |
| POSOperator-Account | Company info / Outlets | City | The city is mandatory. |
Preriquities for POSCreators
The fiskaltrust.Notification product won't require a new implementation. However there are processes, receipts and data that have already been part of the fiskaltrust.Middleware that are now mandatory for the notification.
Receipts
- Initial-Operation-Receipt
- Out-Of-Operation-Receipt
- Initiate-Switch-Receipt
- Finish-Switch-Receipt
PosSystemId
The PosSytemId has been mandatory since the beginning. We use the PosSystemId to map the masterdata of your POSSystem to the individual Middleware-Instances. POSSystem masterdata is a mandatory part of the notification.
FAQ
In the following you'll find frequently asked questions. If you have further questions then you can send us an email to support@fiskaltrust.de
What should be specified as the acquisition date of the cash register?
The acquisition date of the cash register should be the date of purchase or the start of the leasing period of the cash register. Both the acquisition date and the commissioning date of the cash register are independent of the start of fiscalization. If you purchased a cash register in 2005 and connected a TSE to it in 2021, the year 2005 is decisive for this value. We at fiskaltrust are not permitted to provide legal advice. If you have detailed questions about the acquisition date, please contact a tax advisor.
Can the form data also be entered by the manufacturer/dealer?
Both the cash register dealer and the cash register manufacturer will have the ability to manage data in the fiskaltrust.Portal.
In what format must the tax number be provided?
We do not require the nationwide standard tax number (13 digits). However, if you know it, you are welcome to enter it. Generally, please enter the tax number in the format assigned to you by the tax office. You can find it, for example, on any tax assessment notice.
Which contact receives the link to the operator form?
The email with the corresponding link is sent to the primary contact of the operator account that is registered in the fiskaltrust.Portal.
How often must a notification be made?
A notification to the tax office is only required when there is a new entry or a change in the data. For example, a cash register remains active for the tax office until a deactivation is reported.
Will there be an automatic option to update the data?
For customers with a large number of cash registers and locations, there will be an option to update the data collectively.
When will the cash register dealer be able to activate the notification for their operators (opt-in)?
January 1, 2025