Market participants who evade taxes through fraudulent means gain financial advantages at the expense of the public treasury and honest taxpayers. Therefore, companies advocate for targeted and effective measures that address areas with a heightened risk of cash register manipulation. However, non-specific regulations that impact all businesses while introducing additional costs and bureaucratic burdens are counterproductive.

Background

In their coalition agreement, the governing parties agreed on a cash register obligation for businesses with an annual turnover exceeding €100,000. The draft legislation from the Federal Ministry of Finance (BMF) on 7 August 2026 aims to enact this requirement through a new Section 146b of the Fiscal Code. Affected companies will need to use an electronic recording system with certified technical security features (TSE) from 2028 onward. Businesses believe the current turnover threshold approach is unsuitable since cash register fraud typically occurs exclusively with cash transactions, not with bank transfers, debit, or credit card payments. Under these plans, even businesses primarily operating on invoicing with minor cash transactions will be impacted. Additionally, there is a lack of reasonable and practical exemption rules for micro-businesses, part-time entrepreneurs, and mobile market stalls. The implementation date of 1 January 2028 is also impractical as many companies won't know by 31 December 2027 if they'll meet the turnover threshold. 

Simultaneously, the previous paper-based receipt issuance obligation is to be replaced by an electronic receipt provision obligation – a requirement that necessitates substantial investments as most existing cash register systems lack the necessary technical capabilities. The estimated conversion costs are significantly underestimated. New displays and NFC modules need to be integrated into the cash register for QR code issuance, and all receipts must be uploaded to a cloud storage system. However, issuing paper receipts will not become obsolete since customers retain the civil right to demand a paper-based receipt. Additionally, the planned digital receipt obligation conflicts with European Union weighing scales and cash register regulations, which the European Court of Justice (ECJ) has not yet ruled upon.

The Associations' Demands

In their joint statement, the DIHK, Federation of German Industries (BDI), German Confederation of Skilled Crafts (ZDH), Confederation of German Employers' Associations (BDA), German Retail Federation (HDE), and Federation of German Wholesale, Foreign Trade, and Services (BGA), outline the following suggested improvements:

Recalculate Costs

The acquisition costs for registers must be recalculated based on actual market data, including consultation, implementation, and training expenses.

Align Turnover Threshold with Cash Transactions

The cash register obligation should only apply where significant cash-based transactions are conducted – not based solely on total turnover.

Provide Reasonable Exceptions for Micro-Businesses

Small businesses with limited transactions should not face disproportionate burdens; practical exceptions must be developed for them.

Set the Start Date of the Cash Register Obligation to 1 July

If the cash register obligation comes into effect in July following the year the turnover threshold is exceeded, companies will have ample time for preparation. The planned implementation on 1 April is especially challenging for businesses with significant seasonal periods, such as Christmas or Easter trading.

Postpone Implementation Date for Digital Receipt Provision to 1 January 2029

Resource bottlenecks among manufacturers and service providers make realistic implementation by 2028 impossible.

Abolish Receipt Obligation Entirely

The obligatory issuance of paper receipts should be eliminated without replacement, and the new digital receipt provision should only apply to customers who request it.

Suspend Digital Receipt Obligation for Weighing Scale Cash Register Systems

Until the ECJ decides on compatibility with EU measurement law regulations, there should be no obligation for digital receipt provision for these systems.

Remove Penalties for Receipt Issuance Violations

Failing to issue a receipt should only be indicative and not conclusive proof of tax evasion; the proposed fine of up to €5,000 is disproportionate, especially in cases of unintended errors.

Legislate Immediate Tax Write-Off for Cash Register Systems

To offset the forced investments, the immediate tax write-off of digital assets should be implemented as a tax policy choice.

Define Legal Terms and Exceptions Clearly in the Law

The term "electronic recording system" for Section 146a of the Fiscal Code should be clearly defined legally to avoid legal uncertainties. Critical exceptions and privileged cases must also be explicitly outlined in the law. 

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