Germany prepares digital receipt mandate and cash payment reporting rules

The German Federal Ministry of Finance plans to make electronic receipts (e‑bon) the standard from 2028, with paper receipts only on request. Retailers, bakeries and restaurateurs warn that the transition will require costly system upgrades and could burden smaller businesses. HDE tax expert Ralph Brügelmann said the move breaches the coalition’s promise to abolish the receipt duty, while bakery chief Friedemann Berg welcomed the reduction of paper receipts but flagged challenges for firms with older cash registers. Dehoga head Jana Schimke stressed the need for a legally sound and practical implementation, including clear exemptions and transition periods.

Separately, an EU-wide anti‑money‑laundering rule taking effect on 10 July 2027 will require certain obliged entities to verify the identity of customers for occasional cash payments of €3,000 or more. The regulation mandates record‑keeping for five years and ends the anonymity of larger cash transactions, affecting businesses such as dealers, real‑estate agents and other professionals covered by the EU AML framework.