Register the cash register with the tax office

Under § 146a (4) AO you must report every electronic recording system (cash register with a TSE) to the tax office — both its acquisition and its decommissioning. Registration and deregistration use the same notification.

Who reports it — and how?

The notification is filed by you or your tax advisor via Mein ELSTER (the form "Mitteilungsverfahren nach § 146a Absatz 4 AO"). It is not done in bessa; bessa Sign only provides the ongoing TSE signing.

Each notification per business establishment always lists all systems used there.

Deadlines

The electronic notification procedure has been available since 1 January 2025.
Systems acquired before 1 July 2025 had to be reported by 31 July 2025.
Systems acquired or decommissioned from 1 July 2025 onward must be reported within one month.

Which data is reported?

The type of recording system
The serial number of the system and of the TSE, plus the TSE type
The date of acquisition or decommissioning

The TSE serial number is provided by bessa Sign; you will find it in your Sales Point settings.

Deregistration (decommissioning)

If you take a cash register out of service (including loss or defect), report it via the same ELSTER notification with the decommissioning date — likewise within one month.