Cash-register requirement for taxis and rental cars: association warns against inconsistent requirements

The Federal Association for Taxi and Rental Cars has submitted its position to the Federal Ministry of Finance regarding the plans for a cash-register obligation and the accompanying exemption regulation. The industry association, according to its statement, fundamentally supports the goal of preventing manipulation and ensuring fair tax competition. The association views positively the planned exemption from the additional cash-register requirement for sales recorded by an EU taximeter.

Consider different rental car models

In the planned regulation of rental cars, however, the association sees a need for changes. According to the association, a distinction must be made between traditional, locally operating rental car businesses and platform-organized rental car services.

With its objections to burdens from the planned distance-counter obligation, the Federal Association represents the interests of small and medium-sized, often owner-managed transport companies. It differentiates them from rental-car companies, whose business model is based on international mediation platforms such as Uber or Bolt.

Platform exemption under criticism

The Federal Association rejects a privilege for platform-mediated traffic. In its view, comparable transport services should be subject to comparable tax requirements, regardless of how they are mediated.

The association sees an imbalance if traditional taxi and rental-car companies must meet extensive record-keeping, inspection, and requirements for technical safety devices, while transports mediated via digital platforms are subject to lower requirements.

Therefore, the association calls for either the proposed platform exemption to be completely repealed or narrowed so that it does not apply to transport services under the Passenger Transport Act.

Costs for distance counters to be examined

The Federal Association sees further need for action regarding the planned distance counters. Before their introduction, according to it, their costs and market availability would have to be realistically assessed. In addition, the association calls for appropriate transitional arrangements for the affected companies.

Also, regarding the proposed penalty framework, the association advocates a proportionate design. At the same time, the various legal provisions should be harmonized without contradictions. In this context, the association cites the Tax Code, the Cash Register Security Regulation, the planned exemption regulation, and the Regulation on the Operation of Motor Vehicle Companies in Passenger Transport.