It's getting real: Germany's Federal Ministry of Finance has drafted a bill that would make electronic, tamper-proof cash registers mandatory for larger businesses from January 2027. At the same time, the controversial receipt obligation for small amounts is set to be relaxed. This was reported by tagesschau, citing a draft obtained by the Reuters news agency. Here's what you need to know.
The key points of the plan
Federal Finance Minister Lars Klingbeil wants to require businesses with an annual revenue above €100,000 to use tamper-proof electronic cash registers from January 2027. The goal: making tax evasion harder. The main points from the draft:
- Mandatory electronic registers from January 1, 2027 for businesses above €100,000 annual revenue — the open cash drawer ("offene Ladenkasse") will be history for them
- Fines up to €25,000 for anyone refusing to comply
- Up to five years in prison for offering or using manipulation software — this will be prosecuted as a tax crime
- €30 minimum threshold for the receipt obligation: below this amount, no receipt needs to be issued anymore
The receipt obligation gets defused
Since January 1, 2020, Germany has required a receipt for every transaction — burying small businesses like bakeries in mountains of paper receipts nobody wants. That's set to end: "To relieve the economy and protect the environment, a de minimis threshold of 30 euros will be introduced instead of a general receipt obligation," the draft states.
In the long term, the paper receipt is to be fully replaced by digital alternatives customers can retrieve on demand — for instance via QR code. Modern POS systems can already do this today.
What will the transition cost?
According to the draft, the ministry expects a one-time transition cost of just under €99 million for affected businesses — mainly for purchasing new POS systems. This is offset by annual savings of just under €89 million, mostly from eliminating printed receipts. The ministry does not expect any impact on consumer prices.
Important: it's still a draft
The register mandate was already part of the 2025 coalition agreement — the draft bill now gives it concrete shape. But it isn't law yet: the Bundestag and Bundesrat still have to approve it, and details may change along the way. If your revenue exceeds €100,000 and you still work with an open cash drawer or handwritten receipts, don't count on delays — the timeline clearly targets January 1, 2027.
What you should do now
- Check your revenue: Above €100,000 per year? Then the mandate applies to you from January 2027.
- Check your POS system: An electronic register with a certified TSE (technical security device) already meets the planned requirements. If you have one, you likely won't need to change anything.
- Replace the open cash drawer: If you still operate without an electronic register, plan the switch in 2026 — not in December, when everyone orders at once.
- Think digital receipts: If you're switching anyway, pick a system that supports digital receipts via QR code.
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
All POS systems from ByteServ are TSE-compliant and meet the requirements of the planned law — including digital receipts. If you still work with an open cash drawer or aren't sure whether your system is ready for 2027, get in touch — we'll advise you free of charge and find the right solution for your business.