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This page reports a bill, not a law in force. We will update it when Parliament has voted on it or amended it. The date of each fact is in the text.

What the government approved

On 23 September 2026 the federal government approved the finance ministry’s bill on cash registers and digital receipts [13]. According to the ministry’s press release:

• in Germany there are still about 115,000 open cash boxes, that is without electronic records;
• from 2028 businesses with an annual turnover of more than 100,000 € would have to replace them with electronic cash register systems;
• taxpayers with less than 12,000 € a year of cash takings are excluded; further exclusions may be set by regulation after approval, for example for honesty boxes in pick-your-own fields or direct sales by farms;
• from 2028 paper receipts would be replaced by digital receipts made available to the customer.

What applies today

Until the law is approved the current rules apply: no general cash register obligation, TSE and receipt for those who use an electronic system [12]. The rules in force, with section 146a of the Fiscal Code, are in TSE and receipts in Germany.

What we do not know yet

• The final text and the date it takes effect: they depend on the vote in Parliament.
• How exactly the 100,000 € threshold and the 12,000 € cash takings threshold are calculated: the press release does not go into detail.
• Which exclusions the regulation will contain.

Should the obligation apply to your business, the cost over three years of an electronic system with your takings can be worked out with the calculator. Whether and when the obligation applies to you is for your tax adviser to say, not this site.