Cash register report in accordance with Section 146a of the German Fiscal Code (AO)

Notification under Section 146a of the German Fiscal Code (AO): it’s that simple

Find out how to report your electronic point-of-sale systems to the tax authorities fully and conveniently.

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Cash register report in accordance with Section 146a of the German Fiscal Code (AO)

Notification under Section 146a of the German Fiscal Code (AO): it’s that simple

Find out how to report your electronic point-of-sale systems to the tax authorities fully and conveniently.

Cash register reporting under Section 146a of the German Fiscal Code (AO): what you need to know

What does Section 146a of the German Fiscal Code (AO) mean?

Section 146a of the German Fiscal Code governs the obligation to register electronic point-of-sale systems with the tax authorities. From 2025, businesses must register their point-of-sale systems with ELSTER and notify the authorities of any changes, such as new purchases or decommissioning.

Who is affected by Section 146a of the German Fiscal Code (AO)?

All businesses that use electronic point-of-sale systems are required to report them. This also includes any changes or cancellations.

How can I submit the cash register report in accordance with Section 146a of the German Fiscal Code (AO)?

With Opti.Tax, you can seamlessly submit the required data to the tax authorities via the ELSTER Rich Client (ERiC). The integrated real-time validation features help you to avoid errors.

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Cash register report pursuant to Section 146a of the German Fiscal Code (AO)

The benefits of Opti.Tax

Here’s what the Opti.Tax software has to offer:

  • Time saved: Automatic data transmission via the ELSTER Rich Client (ERiC) saves time and reduces manual effort.
  • Error prevention: Integrated live validation helps you to ensure your POS reports are entered correctly.
  • Reliability: With Opti.Tax, you can meet statutory requirements quickly and securely. Without any disruption to your workflow.
  • Flexibility: As well as cash register reports, you can also use Opti.Tax for other tax-related documentation, such as procedural documentation.

Avoid having to re-enter and resubmit all till data every time there is even the slightest change. With Opti.Tax, you can register all tills, amend individual details as required and submit the report directly from within the software.

Our software offers you a comprehensive solution that has been specifically developed to meet the requirements of modern tax and financial administration.

Comprehensive and legally compliant

The video tutorial: Cash register declaration in accordance with Section 146a of the German Fiscal Code (AO)

It couldn't be simpler

Since 1 January 2025, it has been compulsory to declare and register point-of-sale systems with the tax authorities. In the following video, we show you how to submit your notifications in accordance with Section 146a of the German Fiscal Code (AO) using Opti.Tax: registering, making changes or deregistering – all directly via ELSTER.

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You are already using Opti.Tax Documentation and would you like to report recorded till data to the tax authorities in accordance with Section 146a of the German Fiscal Code (AO)? Upgrade your Opti.Tax licence now, free of charge, directly in our online shop:

Benefits of till reporting software

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Opti.Tax – the software for cash register reporting in accordance with Section 146a of the German Fiscal Code (AO)

Since the introduction of Section 146a of the German Fiscal Code (AO), strict requirements have applied to the operation and reporting of electronic till systems. The new regulations entail a great deal of effort, and breaches may result in heavy fines and back payments. Opti.Tax supports you in recording, managing and reporting till data – securely, seamlessly and in compliance with tax authority requirements.

Why choose Opti.Tax for your cash management?

  • Documentation in accordance with the law: meets all the requirements under Section 146a of the German Fiscal Code (AO) and the GoBD

  • Automatic verification mechanisms: minimises errors and ensures accurate bookkeeping

  • Easy to use: A customisable interface for intuitive implementation of the regulations

  • Full control & transparency: All relevant till data at a glance

Free of charge and with no obligation

Book a consultation now

Let’s work out together how you can successfully use Opti.Tax for cash register reporting in your specific situation.

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Book your no-obligation consultation now and find out more about Opti.Tax:

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Free of charge and with no obligation

Book a consultation now

Let’s work out together how you can successfully use Opti.Tax for cash register reporting in your specific situation.

  • in person

  • free of charge

  • in detail

Book your no-obligation consultation now and find out more about Opti.Tax:

Packshot of the Opti.Tax software documentation

Can't find a suitable date, or is the calendar not working?

FAQ – Frequently Asked Questions

Frequently asked questions on cash management, cash reporting and Section 146a of the German Fiscal Code (AO)

Proper cash management means that all business transactions are documented comprehensively, in a way that cannot be altered, and in a manner that allows for full traceability. This includes day-to-day cash management as well as the recording of all cash movements and business transactions. This documentation forms the basis for the accounts and ensures compliance with tax requirements. Furthermore, accurate cash management helps ensure that subsequent audits by the tax authorities are passed without any problems.

The obligation to maintain cash records covers electronic till systems, cash registers and computerised till systems. However, specific documentation requirements also apply when using open shop tills. The requirements for electronic systems are, however, considerably more extensive, as they require a technical security device (TSE) that logs all transactions in a tamper-proof manner. This applies to almost all sectors in which cash plays a role.

Incomplete or incorrect cash accounting can have serious consequences. As well as financial back payments resulting from the tax authorities’ estimates of turnover, this can lead to substantial penalties or even criminal tax investigations. Furthermore, confidence in the company’s management may be undermined, which can have a negative impact on the business in the long term.

The use of modern till systems with an integrated technical security device (TSE) is the first step towards proper till management. In addition, software solutions such as Opti.Tax can help to document all data securely and prepare reports for audits. Regular staff training on the correct operation of the till and the checking of till reports also contribute to improved cash management.

Cash register reports should be produced daily to ensure complete documentation. Keeping records up to date on a daily basis helps to identify and rectify potential errors at an early stage. With electronic till systems, this is usually done automatically, which reduces the workload and improves accuracy.

Under Section 146a of the German Fiscal Code (AO), businesses must register their electronic cash register systems and the associated technical security devices (TSE) with the tax authorities. This requirement applies to new acquisitions as well as modifications and decommissioning. This notification ensures that the tax authorities have an overview of the systems in use at all times.

The return is submitted digitally via the tax authorities’ ELSTER portal. Using software such as Opti.Tax, all relevant data can be transmitted directly and without any disruption to the data flow. The built-in validation checks in Opti.Tax ensure that no incorrect or incomplete returns are submitted.

The deadline for reporting new POS systems is one month after they come into operation. Changes, such as the replacement of components or the decommissioning of a POS system, must also be reported without delay. This prompt communication with the tax authorities helps to avoid penalties or problems during subsequent audits.

The data subject to reporting requirements includes, amongst other things, the type of till system, the serial number of the technical security device (TSE), the date of commissioning and the exact name of the till. This information ensures that the tax authorities can unambiguously identify the systems reported.

Failure to submit a return on time, or failure to submit one at all, may result in fines and undermine the tax authorities’ trust. In the worst-case scenario, turnover may be estimated, which could lead to substantial back payments. It is therefore important to take the reporting obligation seriously and to comply with it in good time.

A technical security device (TSE) is a module required by law that prevents the tampering of till data. It records all transactions in a tamper-proof manner and ensures that the data can be traced during audits. This safeguards the integrity of till management.

The TSE must be certified by a recognised body and comply with legal requirements. It can be operated as a hardware solution, for example in the form of a USB stick, or as a cloud-based solution. Both options have advantages and disadvantages, which should be weighed up depending on the size and requirements of the business.

TSE data is subject to a statutory retention period of ten years. During this period, the data must be retained in its original form and remain legible at all times. Secure archiving is therefore essential in order to comply with statutory requirements.

With a cloud-based TSE, all transactions are logged in real time via the internet at a secure data centre. This offers the advantage that no additional on-site hardware is required and updates are carried out automatically. Cloud solutions are particularly suitable for businesses with multiple sites.

Common errors include incorrect installation, failure to extract data during system changes, or improper archiving. Such errors can lead to problems during tax audits. Software such as Opti.Tax can help prevent many of these errors, as it actively guides users through the process.

Opti.Tax offers seamless integration of all reporting obligations and cash accounting requirements. The software significantly reduces the amount of manual work by providing automated processes, validation checks and a direct interface to ELSTER. This helps to prevent errors and save time.

Yes, Opti.Tax enables you to provide all the relevant data required for tax audits. Thanks to its GDPdU-compliant export function and tamper-proof data storage, the software meets all the requirements of the tax authorities. Auditors can access the necessary data quickly and easily.

Opti.Tax ensures that all entries are correct and complete. Errors are detected at an early stage thanks to the integrated real-time validation features. Furthermore, the direct ELSTER interface enables data to be transmitted securely without any disruption to the data flow.

Yes, Opti.Tax is flexible and can be used by both small businesses and large law firms. The software’s scalability means it can meet individual requirements whilst ensuring ease of use.

As well as managing accounts, Opti.Tax also provides support with procedural documentation, tax compliance management and other tax-related requirements. These versatile applications make the software an indispensable tool for modern tax advisers and businesses.

If you have any further questions, please do not hesitate to get in touch. We look forward to hearing from you.

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About hsp – Software innovation made in Germany

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Since 1991, hsp Handels-Software-Partner GmbH has been developing professional software solutions for tax consultancy and audit firms, as well as for businesses.

Our taxonomy software Opti.Tax has established itself amongst discerning professionals in the DACH region as the reliable, high-performance and long-term solution for electronic invoicing. The digital tools for legally required, GoBD-compliant documentation are particularly popular.

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Our software modules are developed in close collaboration with experienced partner firms such as Energiesozietät GmbH for internal control systems (IKS), ADKL Abels Decker Kuhfuß & Partner mbB for transfer pricing, and Schröder & Partner for the digital pension file. In this way, we ensure that the features in Opti.Tax are tailored to the real-world challenges of day-to-day professional practice.

Regular updates ensure that changes to legislation and new requirements are incorporated into the software in a timely manner. In addition, we support you with a comprehensive range of service and support offerings, e-learning courses, access to the hsp Community, our weekly live broadcast „hsp live at 11“ and much more.