极速时时彩

Prerequisites

Documents required

Please note

Deadlines

Notify the purchase or decommissioning of the electronic recording system within one month.


You can make this notification for the first time on January 1, 2025. There is a transitional arrangement for electronic recording systems that were purchased before July 1, 2025 until July 1, 2025. If you purchased an electronic recording system before July 1, 2025 and then permanently decommissioned it, you do not have to submit a notification.

Procedure

You purchase an electronic recording system (e.g. cash register or taximeter)

• They shall communicate the data of the recording system electronically to the competent authority one month after acquisition.

You take an electronic recording system (e.g. cash register or taximeter) out of service:

• They shall communicate the data from the recording system electronically to the competent authority one month after it is decommissioned.

In both cases:

• You send the data via 鈥渨ww.elster.de鈥� (see link) - the form 鈥淣otification of electronic recording systems (Section 146a Paragraph 4 AO鈥�). You can find this under the 鈥淥ther forms鈥� tab.
• The data to be communicated include: name, tax number, details of the place of business, type, number, serial number, manufacturer and model of the recording systems, details of the software used, various details of the technical security device (TSE); date of purchase, date of decommissioning, reason for decommissioning
• The notification will be processed automatically by the responsible office and saved under your tax number. No feedback will be provided.

Processing time

no

Fees

no

Legal remedies

no

Legal basis

搂 146a para. 4 of the German Fiscal Code (AO)