Cash Register Mandate 2028: What the BMF Draft Bill Proposes
On August 5, 2026, the Federal Ministry of Finance (BMF) published a draft bill on the introduction of a cash register requirement, the fight against tax evasion, and the digitization of tax law. The draft is not yet law and may be amended during the legislative process.
Planned Cash Register Requirement for Total Revenue of 100,000 Euros or More (Draft Bill)
According to the draft, business owners in agriculture, forestry, trade, and the liberal professions will be required to use an electronic recording system in the future if their total annual revenue exceeds 100,000 euros.
For affected businesses, this could mean that open cash registers would no longer be required. However, exemptions and other possible exceptions are provided for. Transitional provisions are also to be taken into account.
Electronic point-of-sale systems must meet the requirements of Section 146a of the German Fiscal Code (AO), including the use of a certified technical security device (TSE).
Electronic Receipts Starting in 2028
Effective January 1, 2028, the current requirement to issue paper receipts will be replaced by a requirement to provide electronic receipts. A standardized data format is planned.
Exceptions are planned for certain sales of goods to a large number of unknown individuals. Businesses should therefore check early on whether their point-of-sale systems can provide electronic receipts.
New Rules Against Point-of-Sale Manipulation
According to the draft, the use, promotion, and distribution of certain manipulation software will in the future be punishable as a criminal offense. Under the draft, the use, promotion, and distribution of certain manipulation software would be established as a separate criminal offense punishable by up to five years’ imprisonment or a fine.
Implications for Business Owners
According to the draft bill, final convictions for certain tax offenses may in the future be entered into the Central Business Register under the specified conditions.
What Should Businesses Do Now?
Businesses should monitor further developments regarding the Federal Ministry of Finance’s draft bill and, in particular, review the revenue threshold, cash register systems, TSE, and electronic receipt provision. Early preparation can be particularly beneficial for businesses that handle large amounts of cash.
Note: This article reflects the status of the Federal Ministry of Finance’s draft bill as of August 5, 2026. It is not a substitute for individual legal or tax advice. Changes may occur during the legislative process.