Updated October 22, 2026: The first version of this article, from June, was based on a tagesschau report about an early draft: a January 2027 start and a €30 receipt threshold. Since then, the German cabinet has approved a draft law that differs on several points, so we rewrote the article.
On September 23, 2026, the German cabinet approved the so-called Second Cash Register Act (Zweites Kassengesetz). Businesses with more than €100,000 in annual revenue would have to use an electronic register with a certified TSE (technical security device) from January 1, 2028. For them, the open cash drawer ("offene Ladenkasse") would be history, and the paper receipt would become a digital one. According to the Finance Ministry, there are around 115,000 open cash drawers in Germany. It isn't law yet, though: the Bundestag and Bundesrat still have to approve it.
The key points of the plan
- Mandatory electronic registers from January 1, 2028 for businesses with more than €100,000 in total annual revenue. All revenue counts, not just cash.
- Exemption for low cash sales: Businesses with no more than €12,000 in cash sales a year are exempt. Card payments don't count as cash sales. This exemption was added in the cabinet draft.
- Digital receipts instead of paper from January 1, 2028, for example via QR code, download link, customer account or email. If a customer explicitly asks for paper, they still get a printed receipt.
- Manipulation software becomes a criminal offence of its own. Using it commercially or putting it on the market can mean a fine or a prison sentence.
- Further exemptions by ordinance: The Finance Ministry would be able to set them with the Bundesrat's approval, for example for honesty boxes at pick-your-own farms.
When would the mandate apply to you?
What counts is the previous year's total revenue. The Cologne Chamber of Commerce (IHK Köln) reads the cabinet draft like this: if you exceed the threshold as early as 2026, you need a register from January 1, 2028. If you cross it later, the mandate generally starts on July 1 of the following year. Other analyses name 2027 as the year that counts. Until the final text is passed, we wouldn't rely on either reading. If you're already above €100,000 today, plan as if the mandate applies to you from January 2028.
And you can't drop out of it quickly: according to IHK Köln, it only ends once you stay below the thresholds for two calendar years in a row.
The €12,000 exemption: who benefits
For restaurants, this is the most interesting part. The threshold is about cash, not revenue. A restaurant with, say, €400,000 in revenue that takes almost everything by card could qualify. Do the math: €12,000 a year is €1,000 in cash a month. A bakery, kiosk or ice cream parlour with lots of small cash sales gets past that quickly.
Note: the exemption only frees you from having to use a register at all. If you do use an electronic register, it still needs a certified TSE, as it does today.
Paper receipts go digital
Since January 1, 2020, every electronic register in Germany has had to issue a receipt for every sale. Anyone running a bakery knows the piles of receipts nobody takes. From 2028, this is set to become an obligation to provide a receipt: you make an electronic receipt available in a standardised format, but the customer doesn't have to retrieve it. The official data format hasn't been defined yet. Registers with built-in scales get a special rule and may keep printing paper until the end of 2032.
A €30 threshold for receipts, reported over the summer, isn't in any of the published drafts. We included it in the first version of this article too.
Important: it's still a draft
The cabinet decision starts the parliamentary process, nothing more. The Bundestag and Bundesrat still have to approve it, and industry groups are pushing back. The hospitality association DEHOGA wants firm exemptions for events away from the business premises, like street festivals, trade fairs or Christmas markets. The skilled trades want the start pushed to 2029. Finance Minister Lars Klingbeil is holding firm: "I want to make sure the honest ones aren't the fools."
The start date may still move. We wouldn't bet on it.
What you should do now
- Check your revenue: Above €100,000 in total revenue per year? Then expect the mandate to apply to you from January 2028.
- Check your cash sales: If you reliably stay at or below €12,000 in cash per year, the exemption applies. If you're just above it, plan for a register.
- Check your POS system: An electronic register with a certified TSE already meets the core requirement. Ask your provider whether it can issue digital receipts via QR code.
- Replace the open cash drawer: If you still operate without an electronic register, plan the switch now, not in December 2027, when everyone orders at once.
All businesses we support already meet the requirements — a TSE-compliant register has been standard for years. It gets critical for everyone still working with an open cash drawer. For them, 2026 is the year to switch.
— Darian, ByteServ
How ByteServ helps
Our posmatic registers come with a certified TSE and already issue digital receipts via QR code. With ByteSTART, you get a register, card payments and service from €39.80 a month (excl. VAT), with 3 years of TSE included. If you still work with an open cash drawer or aren't sure whether the exemption applies to you, get in touch. We'll advise you free of charge and work out which setup fits your business.
Sources: IHK Köln: Bundesregierung beschließt Kassenpflicht und digitalen Bon ab 2028 · IHK Hannover: Referentenentwurf zur Registrierkassenpflicht · DEHOGA Baden-Württemberg · gastgewerbe-magazin.de