Legal Foundations

Abgabenordnung § 146a (4) AO
Outlines legal requirements for managing electronic cash registers and TSE usage in Germany.
Application Decree on § 146a AO
Provides further implementation guidance.

Important Links

ELSTER Portal: https://www.elster.de/eportal/start

Direct reporting form (login required): https://www.elster.de/eportal/formulare-leistungen/alleformulare/aufzeichnung146a

Register an ELSTER account: https://www.elster.de/eportal/registrierung-auswahl

Filling Assistance (PDF): https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/FAQ-Ausfuellanleitung.pdf?__blob=publicationFile&v=2

fiskaltrust.Portal: https://portal.fiskaltrust.de

Transitional Periods

Registers in use before July 1, 2025 must be reported by July 31, 2025.

Registers decommissioned before July 1, 2025 only need to be reported if they were part of a previous report. (fiskaltrust does not handle registrations before this date.)

Registers in use on or after July 1, 2025 must be reported within one month.

Reporting Obligations

A 4-week deadline applies from the date of the relevant event.

All operational cash registers must be reported.

Every report must list all previously reported registers again—even if unchanged.

Event Triggers

Initial Commissioning: When the first receipt is issued.

Decommissioning: When the last receipt is issued.

Further Changes: If TSE or company master data (name, address, tax ID, etc.) changes, a new report is required.

Submission Responsibility

The reporting for fiskaltrust customers can be done manually by the cash register operator or by their tax advisor through the ELSTER Portal.

All required data will be provided by DISH via email.

The customer is responsible for verifying enterprise-specific data such as name, address, and tax ID.

The fiskaltrust portal can optionally be used if any provided data is missing or appears inaccurate.

Required Data

eAs (electronic recording system)

Data Sources Explained

Data from DISH Digital Solutions

The following information is provided directly by your DISH consultant or support team:

• Purchase of eAs: Date of invoice for the DISH POS
• eAs Commissioning: Date when the DISH POS is set up at the customer’s location

Data from the fiskaltrust.Portal

The customer can determine these data themselves from the fiskaltrust.Portal:

Serial Number eAs

1. Log in to the fiskaltrust.Portal.
2. Click Konfiguration in the left sidebar.
3. Click Queue in the left sidebar.
4. Identify the queue.
5. In the Lokalisierung column, use the value after DE:.

TSE Commissioning

1. Log in to the fiskaltrust.Portal.
2. Click Konfiguration in the left sidebar.
3. Click Queue in the left sidebar.
4. Identify the queue.
5. Click ActionJournal in the appropriate row.

1. Select Startbelege in the list.

1. Use the date of the oldest receipt.

TSE Expiration Date

1. Log in to the fiskaltrust.Portal.
2. Click Konfiguration in the left sidebar.
3. Click TSE / Signatur-Erstellungs-Einheit in the left sidebar.
4. Identify the TSE.
5. Use the value in the Fälligkeitsdatum (due date) column.

TSE Serial Number

1. Log in to the fiskaltrust.Portal.
2. Click Konfiguration in the left sidebar.
3. Click TSE / Signatur-Erstellungs-Einheit in the left sidebar.
4. Identify the TSE and click the > at the beginning of the row.
5. Use the value after Seriennummer (serial number).

BSIID

1. Log in to the fiskaltrust.Portal.
2. Click Konfiguration in the left sidebar.
3. Click TSE / Signatur-Erstellungs-Einheit in the left sidebar.
4. Identify the TSE and click the > at the beginning of the row.
5. Use the value after Zertifizierungs-ID (certification ID).

For assistance or questions, please reach out to your DISH support contact or tax advisor.