Not yet law: Germany's cabinet backs digital receipts and a EUR 100,000 cash-register rule from 2028
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Germany as they stand today, see the Germany guide →
- Jurisdiction
- Germany
- Tax
- VAT
- Change type
- Compliance
- Status
- Proposed
- Impact
- Watch
- Announced
- 23 September 2026
- Authority
- Die Bundesregierung (Presse- und Informationsamt)
- Systems
- POS
- Verified
- Fetched from official source · high confidence
Retail and other cash-sale businesses in Germany: an electronic cash-register obligation for those with annual turnover of EUR 100,000 or more from 2028, with an exemption for taxpayers with annual cash sales below EUR 12,000.
No action — monitoring only.
POS
Germany's Federal Cabinet approved on 23 September 2026 a government bill that would abolish the obligation to issue paper receipts from 2028, with receipts provided digitally and paper only on customer request, and introduce from 2028 an obligation to use an electronic cash register for businesses with total annual turnover of EUR 100,000 or more, exempting taxpayers with annual cash sales below EUR 12,000. The bill must still pass the Bundestag and Bundesrat.
What changed in detail
This is not yet law. Germany’s Federal Cabinet approved a government bill on 23 September 2026 that would, from 2028, abolish the obligation to issue paper receipts — receipts would be provided digitally, with paper only on customer request — and introduce a mandatory electronic cash register for businesses with annual total turnover of EUR 100,000 or more. Taxpayers with annual cash sales below EUR 12,000 would be exempt from the cash-register obligation. The bill still has to pass the Bundestag and the Bundesrat before it takes effect.
What it means
The two obligations move in opposite directions for a small retailer: paper receipts stop being mandatory, but an electronic cash register becomes mandatory above the turnover threshold, so a cash-only micro-business under EUR 100,000 turnover is the one segment that could plausibly do less rather than more. Nothing here should be built against as settled until the bill clears both chambers — track its progress through the Bundestag and Bundesrat rather than its cabinet approval date.
Proof
Dafür soll ab dem Jahr 2028 eine Kassenpflicht für Geschäfte ab einem jährlichen Gesamtumsatz von 100.000 Euro gelten.For that, from the year 2028 a cash-register obligation is to apply to businesses with an annual total turnover of EUR 100,000 or more.
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