The acquisition (not only the commissioning) as well as the decommissioning of an electronic recording system must be reported by the operator of the recording system to the respective tax office within one month (see ยง 146a paragraph 4 AO - German Tax Code).
The following information must be reported for each recording system:
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Name of the taxable person/company
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Tax number
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Type of certified TSE (incl. serial number)
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Type of recording system
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Number of recording systems per permanent establishment/place of use (the electronic recording system to be notified must be clearly assigned to a permanent establishment. The notification must be submitted separately for each permanent establishment)
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Serial number of the recording system
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Date of acquisition or decommissioning
According to the BMF letter dated 06th of Nov. 2019, the notification obligation pursuant to Section 146a (4) AO is currently suspended until the Federal Ministry of Finance provides an electronic transmission option for the data. According to the FAQs of the BMF, details on electronic reporting are expected to be announced in Tax Gazette Part I of 2023. Only after this announcement can the notification obligation be fulfilled (see: FAQs of the BMF on the Cash Register Act).
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