Germany Proposes Mandatory Electronic Cash Registers and Digital Receipts from 2028

• The German Federal Cabinet has approved draft legislation requiring businesses with annual turnover above EUR 100,000 to use electronic cash-register systems from 2028.  [bundesfina…sterium.de]
• Businesses with annual cash sales below EUR 12,000 would be exempt, while further sector-specific or hardship exemptions may be established. [heise.de]
• Digital receipts would become the standard from 2028. Customers could access receipts through mechanisms such as QR codes, download links or customer accounts, while retaining the right to request paper. [heise.de], [bundesfina…sterium.de]

Extended article

The German Federal Cabinet has approved draft legislation intended to expand the use of secure electronic cash registers and replace automatic paper receipts with digital receipts from 2028.

Businesses with total annual turnover above EUR 100,000 would be required to use an electronic cash-register system. Taxpayers with annual cash sales below EUR 12,000 would be outside the mandatory requirement. Additional exemptions could be established to accommodate particular sectors or circumstances.[heise.de], [bundesfina…sterium.de]

The proposed legislation does not eliminate the obligation to make a receipt available. Instead, digital delivery would replace automatic printing as the standard approach. A receipt could be provided through a QR code, download link or customer account. A customer requesting a paper receipt would remain entitled to receive one.  [globaleveryday.com], [bundesfina…sterium.de]

The government presents the proposal as a combination of anti-fraud enforcement and administrative simplification. Electronic records are intended to reduce opportunities for manipulating cash transactions, while digital receipts are expected to reduce paper use and compliance costs. [heise.de], [bundesfina…sterium.de]

The Cabinet approved the proposal on 23 September 2026. It remains draft legislation and must proceed through the parliamentary process.

External links

• Read the German Ministry of Finance announcement [bundesfina…sterium.de]
• Review the Cabinet-approved cash-register proposal [heise.de]
• Read the operational overview of the proposed 2028 rules [en.handwerksblatt.de]