Mandatory Reporting of Cash Registers

note

On 1.12.2024, efsta has implemented the second step to accomplish the mandatory reporting obligation according to KassensichV. If you have fulfilled the steps implemented in October for entering and maintaining Elster contact data, you will receive the initial emails at the beginning of January, with which you can download and check XML data for your cash register report. At the beginning of January 2025, all Elster contacts already entered in the efsta portal will receive an email asking them to confirm their email address. This will then also be carried out for every newly registered Elster contact (GDBR compliance).

PLEASE NOTE

• The XML files cannot be processed in MeinElster yet, although this function should be available from January 2025.
• The planned TSE data export will NOT include the XML format required by MeinELSTER. We will only provide an export of the TSE data in plain text for further independent reporting of your cash registers.

Starting on 13.1.2025, we will send the first XML file(s) which contain the initial data currently recorded to fulfill the reporting obligation, provided with a download link. Since no direct portal access is necessary to acquire the file, anyone can process this data independently of their permissions or restrictions in the portal.

From the 13th of January on, as soon as we detect a reportable change or addition in their fiscalized cash register solution, all registered Elster contacts from the efsta portal will also receive a weekly email informing them about these changes.

tip

• The XML files are stored within the efsta Portal and will not be part of the notification email.
• If you have entered the same email address more than 5 times in the Elster contacts field at company level, we will combine all into a single message.

You can also download the XML reporting obligation files yourself any time by logging into the eftsa portal or retrieving them automatically via API call using our portal API.

If you have any questions, please contact efsta support at ticket@efsta.eu

The official reporting procedure, in accordance with Section 146a (4) of the German Fiscal Law (AO), will be available via MeinElster from January 1st, 2025. Reports of electronic recording systems within the meaning of Section 1 (1) sentence 1 KassenSichV purchased before July 1, 2025 must be submitted by July 31, 2025.

The BMF letter also regulates the obligation to report EU tax parameters and odometers. The BMF provides a completion aid (Ausfüllhilfe) for the data collection of cash register data subject to reporting requirements.

Solution Overview

Here is a short overview of the efsta solution to the mandatory reporting in Germany:

1. Start by entering contact data for MeinElster in the company level of the efsta portal
2. Continue with verification or adjustment of mandatory reporting data in the efsta portal or EFR
3. Going forward, you will receive weekly mail service from efsta when changes are detected. The XML file with mandatory reporting data (gross method) is available as well
4. Finally, download your completed XML file from the efsta portal and upload it to MeinElster

The following trigger points are checked by efsta on a weekly basis: • An EFR (Electronic Fiscal Register) is created or closed • Any new changes in the terminal level of the EFR, such as serial number, hardware etc. which are used to create an XML reporting file. Exception is the data field TT (internal efsta identifier), as it is not relevant for the report • A TSE is activated or deactivated • A location or registered office is added or deactivated • Change of tax number: Attention - here the existing EFR instance must first be closed, the TSE must be deregistered, TSE data /TAR files, DSFinV-K must be exported and a new company must be created and reported in the portal including a new EFR - Should you require more information on this, you can visit our FAQ page.

warning

Please note that when using an offline EFR version, the legally required data is NOT transmitted to the efsta portal and is therefore not available for a data export to fulfill the reporting obligation. In one of the next EFR versions we will offer an export of the TSE data - you will receive corresponding information via newsletter or blog post.

Validation & Reporting

In order to fulfill the reporting obligation, it is necessary to check and complete legally required data for exports in the efsta portal. Data validation was completed with 1.10.24. The procedure is described below.

Basically, there are three options for data maintenance as well as for future data exports from the efsta perspective:

Reporting by Partner (RECOMMENDED)

The partner (cash register manufacturer or integration partner) takes over responsibility for maintenance, validation and export of their customer's data.

In the efsta portal, the reporting data is exported by the partner in the form of XML files per location and then forwarded to the taxable customer or uploaded to MeinElster on behalf of the taxable entity if necessary. This applies in particular to partners whose taxable end customers do not have access to the efsta portal.

tip

We recommend the mandatory data mentioned below to be maintained and transferred primarily via the efsta EFR / API.

Reporting by Customer

The taxable customer has access to the efsta portal and, after the partner's data maintenance, assumes responsibility for fulfilling the reporting obligation independently.

This means that after completing and checking the reporting data from the efsta portal, each of the XML files of the location which needs to be transmitted must be exported and uploaded independently to the MeinELSTER account assigned to the company.

Independent Reporting

The partner or their taxable end customer fulfills the reporting obligation on their own and does not use the reporting service offered from efsta.

Essentially, it is the merchant's or taxpayer's own duty to report the relevant cash registers to the tax office. Alternatively, the taxpayer can also authorize someone to do the reporting.

info

Please note that efsta is available to you as a partner for support requests, but we do not provide end customer support! Inquiries from your taxable end customers are your responsibility according to the partner contract in 1st level support.

Data Maintenance

In order to ensure successful reporting, a few steps must be taken first:

• Manage Elster contact information
• Manage location data
• Manage company data
• Manage terminal data

Elster Contacts

First, please add an email address in order to transmit the legally required XML files for reporting in MyELSTER. Either an email address of the taxable customer (for the transmission of future reporting data or in the event of changes to reporting obligations) or of the partner company is entered here. In the latter case, you as a partner will receive the XML files needed for obligatory reporting instead of the taxable person (see Reporting by Partner and Reporting by Customer above).

tip

We recommend using general company mailboxes such as "accounting@company.de" instead of addresses from individual employees. This is to ensure the data can be delivered, even when personnel is changed.

Since the company data or contact details can be completed by the efsta partner and/or the taxable end customer, we offer two options of data maintenance:

• Direct adjustment in the efsta portal (at company level)
• Data export and subsequent import via CSV files (at organisation level)

This means, depending on the permissions, users can either use the option to supply information for each company individually through the efsta Portal, or export all customer data on an organisational level by downloading an export of the current data, adjusting it and then reuploading the new CSV file in order to change data for multiple companies at once.

Management on Company Level

With this option, the contact information of taxable customers is reviewed or supplied directly via form in the efsta portal.

1. Navigate to "Companies" on the left-side navigation

2. Select the company name or click the symbol with the three dots on the right side of the appropriate company

3. Proceed by navigating to "Elster Report"
   

4. Next, click the button "Enter elster contacts"

5. Fill out the form and click "Save"
   

   tip

   In the language field you may select the language in which the new contact should receive emails in the future. Fields such as address suffix or street number suffix are optional.

   

   

Management on Organisational Level

At organization level, you may view and adjust the Elster contacts of all subordinate companies at once by editing the corresponding CSV file.

First, download the current file:

1. Navigate to "Portal Export" on the left-side navigation
2. Select the export type “Elster Contact"
3. Choose the appropriate organisation
4. Click the button "Download as CSV"

Now, open the CSV with an appropriate program and add data to the columns "ContactEmailAddress" and "Contact/Name" (separated in the CSV using “;”).

The completed CSV file must then be uploaded to the efsta portal:

1. Navigate to "Organisations" on the left-side navigation
2. Select the organisation name or click the symbol with the three dots on the right side of the appropriate organisation
3. Proceed by navigating to "Elster Report"
   
4. Next, click the button "Enter elster contacts"
5. Upload the new CSV file in the drag-and-drop section
6. Click "Save"
   

Location Data

The taxpayer's location data must be entered correctly for legally compliant reporting of cash registers in MeinELSTER.

warning

For both new and existing installations of cash registers, it must be noted and checked in the efsta portal whether the value "internal branch ID (Int. FILIAL ID)" in the portal matches the TL (Terminal Location) (see Fiscal Requirements KassenSichV) in the efsta EFR.

Checking existing locations

1. Navigate to "Locations" on the left-side navigation
2. Click the appropriate location name
3. In the Properties menu, navigate to "Edit"
4. Check the "Int. Branch ID" value
   

Adding new locations

1. Navigate to "Locations" on the left-side navigation
2. Click the "ADD" button
   
3. You will find a field for "Internal branch ID" in the overlay
   

Company Data

Checking and maintaining the company data in the efsta portal is essential to export data corretly and therefore also fulfill the reporting obligation.

Please check whether all data is complete and either correct or add it if necessary, in particular the following sections:

• Name
• Street
• Zip code
• Town

Checking existing companies

1. Navigate to "Companies" on the left-side navigation
2. Click the appropriate company name
3. In the Properties menu, navigate to "Edit"
4. Check the content

Terminal Data

Terminal data (cash register data) must be entered correctly for legally compliant reporting of cash registers in MeinELSTER.

The following data, which is also used as basis for the DSFinV-K export, must be validated or provided if missing:

• Software
• Serial number
• Manufacturer
• Model

tip

If no serial number has been entered in the portal, the assigned TL/TT is used as the serial number instead.

These data fields can be maintained either via the EFR interface or in the efsta portal. We recommend using the efsta EFR - maintenance of the terminal data in the efsta portal is optional. The data fields are transferred to the efsta portal via the EFR interface as a request, but checking or supplying additional data is still required. (see Export - Set Sales Header)

note

With the latest change to the reporting obligation rules by the BMF, the software version (DE_SW_Verison) is no longer a mandatory field.

Maintenance in the efsta Portal (Optional)

• Navigate to "EFR" on the left-side menu
• Click on the Cloud symbol of the appropriate EFR
• Click on "Terminal"
  

Data Validation

You can initiate a download to get an overview of all the reporting data entered. Please mind that this data export is for validation purposes only, as it is not possible to upload processed data in the portal (alternative: API call).

1. Navigate to "Portal Export" on the left-side navigation
2. Select the export type “Elster Data”
3. Choose the appropriate organisation
4. Click the button "Download as CSV"

Fiscal Reports

Report Overview

• Navigate to "Fiscal Reports" on the left side of the portal
• Select a compnay from the drop down

You will now see an overview of all the completed and open reports for this company. At the section "Downloaded" you can view the status of said report and whether it was already processed by an employee. If the report was not downloaded yet, it may still contain issues or missing data which has to be resolved before creating the updated file. By clicking the blue download button, you will access the detail page of the open report.

If you want to make changes manually and there currently is no open report, you can click on the button "New Open Report" which will create a file that can be edited as usual.

Editing Open Reports

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The TSE data is automatically transferred from the efsta EFR and subsequently used for reporting.

If information is missing and the reporting obligation cannot be fulfilled, the corresponding fields will be highlighted with a red frame. Please complete all of these marked fields in order to create an XML file with correct content!

When changing existing content on this page, any differences to the previous report are shown in orange and will be transferred to the efsta portal, as well as the EFR as soon as the changes are saved.

Furthermore, all registers will be marked with various tags at the top and different background coloration, like for active-, new-, deactivated-, or test-registers.

tip

If you are unsure what to add to an incomplete field, you can use the official completion aid of the BMF.

While working on the data, you can save at any time with the "Save Changes" button.

Once the report for the upcoming notification was completed, the disclaimer at the top must be approved via checkbox. If the disclaimer was not previously accepted, a notification window will be displayed when trying to close the report.

By clicking the button "Create Report" the file will be closed and editing capabilities disabled. If this was done too early, a new report can be opened on the report overview page. Once saved, the XML file can be downloaded locally using the "Download Report" button. Afterwards, the file only has to be uploaded to MeinElster.