Indicate the purchase of an electronic recording system

Prerequisites

• You have acquired an electronic recording system or are decommissioning one.

Documents required

Please include the following information in your message:

• Name,
• Tax ID number,
• Information on the business location,
• Type, quantity, serial number, manufacturer and model of the recording systems,
• Information on the software used,
• Information on the Technical Safety Device (TSE),
• Date of purchase,
• (if applicable, date of decommissioning)
• possible reason for decommissioning

Please note

Deadlines

• Please notify us of the purchase or decommissioning of the electronic recording system within one month.


• You can submit this notification for the first time on January 1, 2025.


• Until July 1, 2025, there was a transitional arrangement for electronic recording systems that were acquired before July 1, 2025.


• If you purchased an electronic recording system before July 1, 2025 and have permanently decommissioned it, you do not need to submit a notification.

Procedure

• They electronically share the data from the recording system with the responsible authority.
• You send the data via "www.elster.de" (see link).
  • You use the form "Notification of electronic recording systems (§ 146a paragraph 4 AO)". This can be found under the tab "Other forms".
• The notification will be processed automatically by the responsible authority and stored under your tax identification number.
• You will not receive a response.

Processing time

no

Fees

no

Legal remedies

No legal remedy is provided for.

Legal basis

§ 146a para. 4 of the German Fiscal Code (AO)


www.gesetze-im-internet.de/ao_1977/__146.html