Germany to shift to digital store receipts from 2028

The German Federal Finance Ministry has introduced a draft law that will replace the mandatory paper receipt (Bon) with a digital alternative starting 1 January 2028. While the legal obligation to issue a receipt remains, retailers will no longer have to provide a paper slip; customers can receive a QR‑code on the cash‑register screen that can be scanned to obtain an electronic proof of purchase.

The draft also requires businesses with an annual turnover exceeding €100,000 to install electronic cash registers (Registrierkassen) from 2028. The measures are presented as a way to reduce administrative burdens for merchants and consumers and to curb tax fraud and manipulation of cash‑register data. The right to request a paper receipt for the customer will still be preserved.

The proposal follows an action plan against tax fraud announced by Finance Minister Lars Klingbeil and Justice Minister Stefanie Hubig. It is a continuation of the coalition’s commitment to modernise fiscal procedures while keeping the receipt‑issuing duty in place.