- Germany has approved a draft Second Cash Register Act that would expand mandatory use of electronic cash-register systems for businesses with annual turnover above EUR 100,000 from January 1, 2028.
- Businesses with annual cash sales below EUR 12,000 would be excluded, and the Finance Ministry could add further exemptions by regulation (e.g., trust-based cash boxes, direct farm sales, weekly/annual markets).
- Covered electronic cash registers would need to meet existing AO requirements, including a certified Technical Security Device (TSE) and DSFinV-K data output.
- From January 1, 2028, the default receipt requirement would shift from paper receipts to electronic receipts, while businesses would still need to make a receipt available.
- The draft is not yet law and may still change during the legislative process.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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