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Germany to mandate digital receipts and electronic cash registers by 2028
The German Federal Cabinet has approved a draft law to modernize cash register requirements and combat tax evasion by transitioning to digital receipts. Starting January 1, 2028, digital receipts will become the standard, replacing the automatic printing of paper slips. Customers will be able to receive receipts via email, QR codes, or apps, though they retain the right to request a paper version upon request.
To prevent tax fraud, the law introduces a mandatory electronic cash register requirement for businesses with an annual turnover exceeding 100,000 euros. This measure aims to eliminate 'open cash registers'—estimated at 115,000 in Germany—where transactions are often recorded only by hand or not at all. Exceptions are planned for small businesses with annual cash turnovers below 12,000 euros and certain agricultural sectors.
While the digital association Bitkom generally supports the move, the Central Association of the German Bakery Trade has criticized the decision. The association argues that the law does not actually abolish the receipt obligation but merely digitizes it, potentially increasing bureaucratic and technical costs for small and medium-sized enterprises.
Entities
Bitkom · Central Association of the German Bakery Trade · Federal Ministry of Finance · German Federal Cabinet · Germany · Lars Klingbeil · Stefanie Hubig
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 3 SOURCES] Businesses with an annual cash turnover of less than 12,000 euros are exempt from the electronic cash register requirement. lebensmittelpraxis.de · www.it-boltwise.de · www.stb-web.de
- [○ 1 SOURCE] The draft law introduces a new criminal offense for the use and distribution of manipulation software. www.stb-web.de
- [● 2 SOURCES] The new regulations aim to combat tax evasion and financial crime. lebensmittelpraxis.de · www.stb-web.de
- [● 3 SOURCES] Companies with an annual turnover exceeding 100,000 euros must use electronic cash register systems starting in 2028. lebensmittelpraxis.de · www.it-boltwise.de · www.stb-web.de
- [○ 1 SOURCE] There are approximately 115,000 'open cash registers' in Germany that currently lack electronic recording. www.stb-web.de
- [● 3 SOURCES] The German Federal Cabinet approved a draft law to make digital receipts the standard starting in 2028. lebensmittelpraxis.de · www.it-boltwise.de · www.stb-web.de