Germany

Frequently Asked Questions

General

End of Day closing options (NFS = Z)

Two options are available for End of Day closing:

1. End of Day closing via the cash register

Send the following transaction to the EFR via the POS system:

<Tra>
<ESR D="2024-06-01T08:30:15" TL="001" TT="1" TN="8" NFS="Z" Opr="101" OprN="Mario Rossi" />
</Tra>

https://docs.efsta.eu/efr/api/business-cases#z-report--end-of-day

2. End of Day closing via the EFR

Open the corresponding EFR
Navigate to the Profile section in the EFR
Open EFR Control
Set the attribute “Fiscal_Z” there(Note: pay attention to case sensitivity!)

https://docs.efsta.eu/efr/api/additional-functions#attributes

How can I change the company's legal name?

Carry out the daily closing and the TSE export.
Check whether the recorder is online and all transactions are available in the cloud.
Uninstall EFR and archive/delete the EFR folder under C:\ProgramData\EFR
Deactivate EFR and all old companies in the efsta portal
Create the new company in the portal
Reinstall EFR (download here: http://public.efsta.net/efr/ )
Call with localhost:5618 - Configure profile page (ID,,...)
- Optional: for Cloud TSE - order a new fiscal unit (the assignment is made via the “automatic CloudTSE assignment” by the efsta cloud if the TSE was obtained via efsta; for self-purchased TSEs it must be configured manually).
Start the checkout process

Please inform your Partner Manager when everything is done so that billing can be switched to the new company and a special termination of the TSE can be initiated.

To whom does the Cash Security Ordinance apply?

The manufacturers of cash registers, cash register systems and software solutions for recording business transactions, such as accounting programs, are responsible for the legally compliant implementation of the KassenSichV - efsta offers the efsta EFR middleware to ensure compliance with the law: Compliance as a Service. Taxable entrepreneurs are also bound by the KassenSichV and, in addition to the legally compliant use of the selected cash register, must also comply with the reporting obligation for cash registers from January 1, 2025!

Who is affected by the reporting obligation?

From January 1, 2025, all taxable persons are required to transmit the electronic recording systems - cash registers - and the TSE(s) they use to the authorities.
The taxable person is responsible for reporting the required cash register data. All electronic recording systems within the meaning of Section 1 (1) sentence 1 KassenSichV acquired before July 1, 2025 must be recorded by July 31, 2025 at the latest - including the TSE(s) used

How can be recorded:

Electronic data transmission will be possible from January 1, 2025 via "My ELSTER" and the ERiC interface.
All systems of a business premises must be reported uniformly in an XML data file.

DATEV

Are registers created manually in MeinFiskal?

No. They are created automatically during the first successful export.

Do I need one DATEV account per company?

No. One DATEV account can manage multiple companies.

What data is transferred?

Fiscally compliant DSFinV‑K cash-register data.

DSFinV-K

What's the DSFinV-K?

The abbreviation stands for "Digital interface of the tax authorities for cash register systems". It means that all companies that use an electronic recording system (cash register, POS, ERP system, etc.) must use the same structure for data entry and data export. During an audit by the tax office, the data (DSFinV-K data export) is analyzed for errors/gaps/data inconsistencies by an audit software called IDEA.

KassenSichV

What does the KassenSichV mean?

The Cash Register Security Ordinance (KassensichV) is an ordinance of the Federal Ministry of Finance (BMF) that prescribes new mandatory standards for the prevention of manipulation of cash registers. This ordinance defines the technical specifications for electronic recording and security systems, such as cash register or ERP systems. From January 1, 2020, all cash registers in Germany must be equipped with an anti-tampering device, known as a technical security device (TSE).

What is regulated in the KassenSichV?

The aim of the KassensichV is to be able to detect subsequent manipulation of sales data. The verification by means of a data export - which is specified as DSFinV-K - is checked for changes and gaps by the tax office using verification software. Each cash journal entry/transaction is provided with an electronic signature from a technical security device (TSE). If transactions in the journal are manipulated, the chain of signatures is no longer consistent. Checking software can be used to find out at which point the manipulation has taken place at the touch of a button.

What must be recorded according to the KassenSichV?

Since 30.09.2020, cash registers in Germany must be equipped with a so-called technical security device (TSE), which ensures that individual records must be kept.
The TSE signs and saves the cash register transactions on its internal memory and returns a code to the cash register. This code must be printed on every sales receipt. The data is stored in an unchangeable log (TSE TAR file), which must be exportable for the tax office.
The electronic recording system must start a transaction for each business case that records the following data:

Time of the start of the process
a unique and consecutive transaction number
Type of procedure
Data of the procedure
Type of payment
Time of completion or termination
TSE signature data as QR code or in plain text

Reporting Obligation (ELSTER)

All information about the Wirtschafts-Identifikationsnummer (W-IdNr.) and cash register reporting (MeinELSTER)

Important notice regarding cash register reporting obligations (Germany) in connection with the Wirtschafts-Identifikationsnummer (W-IdNr.)

warning

Starting January 1, 2027, it is expected that providing the Wirtschafts-Identifikationsnummer (W-IdNr.) will become mandatory when reporting electronic cash register systems to the tax authorities (via MeinELSTER).

Companies must therefore ensure that:

they have been assigned a W-IdNr., and
it is correctly stored in their cash register systems and reporting processes.

Please refer to our end-customer guide for information on where and how to enter the Wirtschafts-Identifikationsnummer. Until the reporting requirement is updated, this remains an optional field, which can already be stored in our system for future reporting.

General Information on the Wirtschafts-Identifikationsnummer (W-IdNr.)

What is the W-IdNr.?

It is a unique nationwide identification number for economically active persons and entities in Germany.
It is used for the clear identification of businesses in tax-related and administrative procedures with tax authorities and other public institutions - https://www.bzst.de/DE/Unternehmen/Identifikationsnummern/Wirtschafts-Identifikationsnummer/FAQ/faq_widnr.html , https://www.bundesfinanzministerium.de/Content/DE/FAQ/wirtschafts-identifikationsnummer.html

Issuance of the W-IdNr.

It is assigned to all economically active entities, including:

Sole proprietors and freelancers
Legal entities (e.g., GmbH, AG)
Partnerships and other associations of persons

The legal basis is set out in Sections 139a et seq. of the German Fiscal Code (Abgabenordnung – AO).

Structure of the W-IdNr.

Format: DE + 9 digits (e.g., DE123456789)
The structure corresponds to that of the VAT Identification Number
In cases of multiple economic activities, additional distinguishing elements may be added (phased implementation) - https://verwaltung.bund.de/leistungsverzeichnis/de/leistung/99102049101000

Does the W-IdNr. need to be applied for?

No. The W-IdNr. is assigned automatically by the Federal Central Tax Office (Bundeszentralamt für Steuern – BZSt).
No application is required, neither for new businesses nor for existing ones.

Since when has the W-IdNr. been issued?

Since November 2024, VAT-registered businesses and small businesses (Section 19 UStG) have been receiving a W-IdNr.
The rollout is being carried out in phases
By the end of 2026, all economically active entities are expected to have received a W-IdNr. - https://www.bzst.de/DE/Unternehmen/Identifikationsnummern/Wirtschafts-Identifikationsnummer/FAQ/faq_widnr.html

Does the W-IdNr. replace other numbers (e.g., tax number or VAT ID)?

No, not at present.
The W-IdNr. is used in parallel with existing identification numbers.
In the long term, it is intended to help simplify administrative processes and consolidate identification systems - https://www.bundesfinanzministerium.de/Content/DE/FAQ/wirtschafts-identifikationsnummer.html

What is the W-IdNr. used for?

The W-IdNr. is primarily used for:

Clear identification of businesses
Simplifying communication with authorities
Supporting the transition to more digitalized and automated tax and reporting processes

How can I update ELSTER contact information?

If an ELSTER contact is already registered and you need to update information, please follow these steps:

Click the three dots next to your company
Open the “ELSTER Report” tab

Click the pencil icon
Enter the missing or updated information

tip

The changes will automatically apply to all future fiscal reports.

How do I register an ELSTER contact?

To register an ELSTER contact for your company, please follow these steps:

Click the three dots next to your company
Open the “ELSTER Report” tab

Click the "Enter ELSTER Contact” button
Enter the required information

tip

The registered ELSTER contact will be used for all future fiscal reports.

TSE

How can I deactivate a TSE in the efsta portal?

Navigate to the Fiscal Units section and select the desired TSE
Click on the ... symbol next to the TSE to open the properties window
There, select the “Deactivate fiscal unit” button, which opens the pop-up window
There you will see the tab to which the TSE is assigned
You have the option of canceling the TSE or, if it is still to be used, just ending the assignment
Confirm your selection

warning

Deactivated TSEs are only visible in the Portal if you activate “Show deactivated fiscal units”.

How can I exchange a TSE?

Depending on whether the TSE is a hardware- or cloud type, there are two processes to replace a TSE.

We recommend that you provide the new TSE in advance before a planned TSE exchange. You are welcome to order TSEs via the efsta portal under the calculator icon.

Hardware TSEs have a delivery time of around 2 weeks, while cloud TSEs are available immediately after ordering.

Replacing hardware TSEs

Send a daily closing (NFS=Z) to the EFR
Disconnect the existing TSE from the device
Log into the efsta Portal and search for the relevant TSE by clicking on the "Fiscal Units" tab
Click on the <…> icon to the right of the TSE to be replaced
Select the “Deactivate fiscal unit” button. In the following window, you can deactivate the TSE
Plug the new hardware TSE into a free USB port (for SD card TSEs: into the card reader)
The TSE should be automatically recognized and assigned by the EFR, but if not: - open the EFR (http://localhost:5618) > “Control” menu > “TSE” - select the TSE from the list and click on “Set assignment”
(Optional) In the EFR interface at “Profile” > “Attributes,” enter your own values for: - TSE_AdminPin- TSE_AdminPuk - TSE_TimePin - TSE_TimePuk - TSE_ClientId (Without adjustment, the TSE automatically initializes the default values)
Epson TSE only: Windows needs an additional driver which can be downloaded at the EPSON website

How do I order a TSE in the efsta portal?

Important

To comply with the KassenSichV, you need a certified TSE.
You can purchase this directly via the efsta portal.
Please contact your cash register manufacturer to make sure which TSS is compatible with the cash register system or cash register software.

Go to the “Orders” menu in the efsta Portal
Select the desired company from the drop-down menu
Select the desired product for Germany
Enter the number of TSEs required
Read and confirm the terms of use
Click on “Next”
Enter the company address and select the stored billing address (this must be stored in the company master data beforehand). You can change the delivery address if necessary
Then click on “Next”
You will receive confirmation that the order has been successfully completed

Ordering a cloud TSE
The Cloud TSE is available in the efsta Portal approx. 15 minutes after ordering.
The order is processed and dispatched by the efsta sales team. You will receive an order confirmation and an invoice by email. The delivery time is approx. 2-4 weeks. After receipt, you or your cash register manufacturer can install the hardware.

Ordering a hardware TSE
The order will be processed and dispatched by the efsta sales team. You will receive an order confirmation and an invoice by e-mail. The delivery time is approx. 2-4 weeks. After receipt, you or your cash register manufacturer can install the hardware.

How does the cloud TSE assignment work?

Approx. 15 minutes after ordering the Cloud TSE, the TSE is available in the efsta portal.
It can be used immediately. (no delivery times)
With the first transaction, the TSE is automatically assigned by the efsta Cloud.
The TSE status can be seen under the menu item Fiscal units in the efsta portal.

Replacing Cloud TSEs

Send a daily closing (NFS=Z) to the EFR
Log into the efsta Portal and search for the relevant TSE by clicking on the "Fiscal Units" tab
Click on the <…> symbol on the right-hand side of the TSE to be exchanged
Select the “Cancel fiscal unit” button(Please note the applicable cancellation periods)
In the following window, you can choose whether you want to simply end the assignment to the register or deactivate the TSE
Choose the desired TSE in the Portal under “Order”. After approx. 10 minutes, the new Cloud TSE will be automatically assigned and allocated to a free EFR
The TSE will be configured during the next heartbeat (approx. every 15 minutes). It will be initialized and used within the next 1–3 transactions

Swissbit Cloud TSE „STORAGE FULL“

If the following message appears in the Swissbit Cloud TSE log:

w-E_STORAGE_FULL The Log Message storage is full.

<ErrorCode>#TSE_ERROR</><Warning>w-E_STORAGE_FULL The Log Message

this indicates that the internal storage of the Swissbit Cloud TSE is full.

The Swissbit Cloud TSE has a limited internal storage capacity in which a maximum number of transactions can be temporarily stored. To ensure smooth operation, this storage must be cleared regularly.

The cleanup of the TSE storage is performed automatically in our EFR as soon as a daily closing (Z closing) is carried out. During the daily closing, the internal storage of the TSE is cleared accordingly.

All transaction data continues to be stored externally in the EFSTA portal, so no data is lost.

Clear storage

Please perform a daily closing (NFS=Z) on all cash registers that use the Swissbit Cloud TSE.

What is a TSE?

The technical security device (TSE for short) is the legally required security module in electronic cash registers that ensures the complete and unalterable recording of all cash register transactions.