Germany proposes digital receipt mandate for 2028

The German Federal Ministry of Finance has proposed a legislative draft that would abolish the requirement to issue paper receipts by January 1, 2028, replacing them with a digital mandate. Under the new rules, businesses would provide receipts digitally via QR codes on displays or through email, with paper copies available only upon specific request.

Additionally, the draft introduces a mandatory electronic cash register requirement for businesses with an annual turnover exceeding 100,000 euros. This measure aims to combat tax fraud by eliminating unrecorded cash transactions. The ministry estimates there are currently over 100,000 such open cash registers in Germany.

The German Retail Association (HDE) has criticized the plan, labeling it a “broken promise.” The association argues that the coalition agreement intended for the complete abolition of the receipt mandate, rather than its digitalization. HDE experts warn that the transition will impose significant technical and financial burdens on retailers, potentially requiring expensive upgrades or entirely new cash register systems during a difficult economic period.