Mandatory use of cash registers by 2028: What the Federal Ministry of Finance’s draft bill proposes

On 5 August 2026, the Federal Ministry of Finance (BMF) published a draft bill on the introduction of a mandatory cash register requirement, the fight against tax evasion and the digitisation of tax law. The draft is not yet law and may be amended during the legislative process.

Planned mandatory cash register requirement for total turnover of 100,000 euros or more (draft bill)

According to the draft, businesses in agriculture and forestry, the commercial sector and the liberal professions will in future be required to use an electronic recording system if their total turnover exceeds 100,000 euros in a calendar year.

For affected businesses, this could in principle mean the end of open cash registers. However, exemptions and further possible exceptions are envisaged. Transitional arrangements are also to be taken into account.

Electronic cash register systems must meet the requirements of Section 146a of the German Fiscal Code (AO), including a certified technical security device (TSE).

Electronic receipts from 2028

From 1 January 2028, the current obligation to issue paper receipts is to be replaced by an obligation to provide electronic receipts. A standardised data format is planned.

New rules against cash register tampering

Under the draft bill, the use, promotion and distribution of certain types of tampering software would in future be punishable as a criminal offence.