What are the deadlines?

The following deadlines are essential:

As of 1st January 2016 the following obligation apply:

• Obligation of single recording
• Obligation for receipt providing
• Cash register obligation

As of September 2016 it is possible to do the

• registration of the cash register via FinanzOnline
• or to deregistered the cash register via FinanzOnline in the event of the cancellation.

As of 1.4.2017 the following obligation apply:

• the obligation to implement the technical security solution in the cash register (manipulation protection according to the RKSV)
• the technical implementation of "new automatic machines" (put into operation from 1.1.2016) with single sales of more than € 20,-

For the retail industry, the Market, Street and Travelling Trading and similar other commercial traders who procure goods from different dealers, combine them into an assortment and resell them to end users, there is a transitional period until 31.12.2025 relating to the use of the "commercial name". The above-mentioned companies fulfil the obligation for single recording, cash register and receipt providing even if they record the description of the goods in the cash register in a restricted way (15 descriptions of goods) and reflect that on the receipt in accordance with this registration. This only applies if they do not have a merchandise management system on 31.12.2015 or at the time of the entry of the cash obligation.