Germany moves toward mandatory electronic cash registers and digital receipts
The German federal cabinet approved a draft law aimed at further digitizing cash-register records and receipt processes. The proposal will introduce broader use of electronic cash-register systems and make digital receipts the standard from 2028 as part of Germany's efforts to modernize tax records and reduce opportunities for tax evasion.
The measures have not yet been enacted and remain subject to the German legislative process.
Timeline: When Germany's electronic cash register mandate takes effect
The proposed changes would apply from 2028, subject to final approval of the legislation. Further details, including potential additional exemptions and implementing requirements, may be introduced as the proposal progresses through the legislative process.
Key changes under Germany's draft cash-register law
The draft law will introduce several changes for businesses handling cash transactions in Germany:
- Businesses with annual turnover exceeding EUR 100,000 will be required to replace open cash boxes with electronic cash-register systems.
- Taxpayers with annual cash turnover below EUR 12,000 would be exempt.
- Digital receipts would become the standard from 2028, reducing the need to print paper receipts for small transactions.
The proposal forms part of Germany's broader efforts to digitize tax records and improve the transparency and traceability of cash transactions.
How businesses should prepare for digital receipts by 2028
Businesses operating retail or other cash-based activities in Germany should monitor the legislation as it progresses, assess whether their existing point-of-sale and receipt processes would fall within scope, and prepare for potential system changes ahead of 2028.
Navigating Germany's evolving cash-register and receipt requirements alongside broader e-invoicing and reporting obligations across the EU can be complex. Fonoa helps businesses manage e-invoicing, tax determination, and reporting on one platform, so you can stay ahead as regulations like Germany's move from proposal to mandate. Get in touch to see how Fonoa can support your tax compliance readiness.
