Dispute over the digital cash register: TMV demands equal rules for taxis and rental cars

The digitalization of operational audits is advancing – and with it, the importance of technical security devices (TSE) in the taxi industry is growing. The Cash Security Regulation (KassenSichV), actually an instrument for combating tax evasion, meanwhile threatens to become a new point of contention between financial policy and the taxi trade.

TMV Managing Director Patrick Meinhardt (right) meets Federal Finance Minister Lars Klingbeil. | Photo: TMV
TMV Managing Director Patrick Meinhardt (right) meets Federal Finance Minister Lars Klingbeil. | Photo: TMV

While taxi companies must equip their taximeters with TSE by the end of the year at the latest, more lenient rules still apply to rental cars with distance meters. The Taxi and Rental Car Association Germany (TMV) addresses this issue in an open letter to Federal Finance Minister Lars Klingbeil. Managing Director Patrick Meinhardt sums up the accusation:

"Rental car operators do not have to retrofit older devices in the future, while taxi operators have long been required to do so."

From the association’s perspective, this unequal treatment not only jeopardizes fiscal fairness but also creates a tangible competitive disadvantage—particularly in light of the competition from platform providers like Uber.

Since 2016, the Cash Register Law has required all users of electronic recording systems to digitally sign their business transactions. However, in practice, there remains a certain asymmetry, for example, in the choice of signature methods – hardware or cloud – or in reporting deadlines to the ELSTER portal. For taxi operators, installing a TSE and reporting to the tax authorities will be mandatory from the end of 2025, while rental car operators with old distance meters can still circumvent the signature due to outdated technology.

TMV demands more dialogue from politics

The TMV sees this as more than just a technical vagueness. The result is a tax-induced competitive distortion – with a state seal. In their statement on the draft proposal for the 2nd Amendment Regulation of the KassenSichV, the associations therefore demand a clear equalization of both types of traffic. The fact that the Federal Ministry of Finance has not yet responded to any of the multiple submissions of statements is seen by the TMV as symptomatic of a dialogue culture between authorities and industry representations that has room for improvement.

Taxi Operators Must Invest in TSE

While many taxi operators have long been required to invest in modern taximeters, additional hardware, and cloud-based signature solutions, rental car providers can still operate without TSE using old distance meters–even though the data must be secured in other ways. The Association of Passenger Transport North Rhine, for example, also sharply criticizes this and announces that it will also make a new submission to the ministry.

This involves more than just technology. For those who cannot present signed data, they risk not only fines and estimates in the future–but also the prohibition of business start-up. In approval practice, a missing ELSTER certificate is considered a sign of a lack of tax honesty. The tax office's view is becoming digital–and even the absence of a proper TSE can soon become a knock-out criterion for new entrepreneurs.

Digitization Yes–But Please Fairly

The TMV relies on a course correction by the new minister. From the industry's perspective, it is high time for an "open, trustworthy dialogue." It's about nothing less than equal rules for everyone, says Meinhardt. Because in an industry suffering from price pressure and platform competition, additional government-induced competitive distortions are simply unaffordable.

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