In the gastronomy sector, proper bookkeeping is a central aspect of tax compliance. With the digitalization of tax administration, requirements for reporting electronic recording systems (ERS) have become precise. Since the Federal Ministry of Finance (BMF) launched the digital procedure on January 1, 2025, electronic submission via the “My ELSTER” portal has been mandatory. For restaurateurs, this means that every acquisition, decommissioning, or exchange of a POS system must be reported within tight deadlines. This article explains the legal framework as of August 26, 2026.
The Legal Basis: Reporting Obligation under Section 146a AO
The reporting obligation is based on Section 146a (4) of the German Tax Code (Abgabenordnung – AO). Taxpayers must notify the tax office of the type and number of electronic recording systems used, as well as the certified technical security systems (TSE) [1]. This regulation ensures transparency and prevents manipulation of cash register records.
The BMF circular dated June 28, 2024, provides detailed instructions on the reporting obligation [2]. It specifies the data to be transmitted, including the TSE serial number, the date of acquisition or decommissioning, and the system type. In gastronomy, this affects computer-based POS systems, cash registers, and app-based solutions on tablets used to record business transactions.
Reporting Obligations and Deadlines in 2026
Compliance with reporting deadlines is crucial to avoid administrative offenses. The statutory deadline requires notification of the acquisition or decommissioning of a system within one month of the event [1].
“If electronic recording systems within the meaning of sentence 1 are acquired or taken out of service, this must be reported to the competent tax office within one month after acquisition or decommissioning using the officially prescribed form.” (Section 146a (4) sentence 2 AO)
For restaurateurs with systems in use before July 1, 2025, a transition period applied until July 31, 2025 [2]. Currently, the focus is on reporting new devices, software updates involving hardware changes, or final decommissioning. Replacing a TSE – due to certificate expiry or defect – is also a reportable event, as TSE data is linked to the system report.
The Reporting Process via My ELSTER
The reporting procedure was fully digitalized on January 1, 2025. Paper reports are no longer possible. The “My ELSTER” process comprises these steps:
Login and Form Selection: Users log in with an organization certificate and select the module for electronic recording systems.
- Company Data: Entering the tax number and business identification data.
- System-Specific Data: Specifying the manufacturer, program name, and number of systems per premises.
- TSE Information: The TSE serial number and certification ID are mandatory. These are found in the system settings or on the TSE module.
- Event Date: The date of commissioning or decommissioning must match internal records exactly.
Practical Implementation and Documentation
The status of mobile devices depends on their configuration. If tablets act as part of a network system, the overall setup is decisive. Every device that independently records business transactions is subject to the reporting obligation. Restaurateurs should store the confirmation generated in “My ELSTER” as proof for unannounced cash register audits (Kassen-Nachschau) pursuant to Section 146b AO. It is recommended to report immediately after installation to ensure compliance with the one-month deadline.
Conclusion and Recommendation for Action
Correct cash register reporting via “My ELSTER” is an indispensable routine task. By adhering to the one-month deadline and recording TSE data accurately, operators minimize risks during tax audits. As requirements are complex, implementation should be coordinated with the POS provider and tax advisor. An individual examination of operational circumstances remains essential for full compliance.
