Cabinet adopts cash register obligation from 2028: the open cash box ends at 100,000 euros turnover
On 23 September 2026 the German federal cabinet adopted the draft of the Zweites Kassengesetz (Second Cash Register Act). From 1 January 2028, businesses with more than 100,000 euros annual turnover need an electronic till system, with an exemption below 12,000 euros in cash sales. The paper receipt becomes the exception; receipts come via QR code, link or customer account.
What happened
On 23 September 2026 the federal cabinet adopted the government draft of the Zweites Kassengesetz (Second Cash Register Act), officially the Gesetz zur Fortentwicklung von Kassenaufzeichnungen und zur Bekämpfung von Steuerhinterziehung (Act on the further development of cash records and combating tax evasion). According to the Federal Government, from 1 January 2028 businesses with more than 100,000 euros annual turnover must use an electronic till system; those with less than 12,000 euros in cash sales a year are exempt. At the same time the paper receipt is to be replaced by digital receipts, for example via a QR code on the till display, a download link or in the customer account. Paper will only be issued on explicit request. The government estimates around 115,000 open cash boxes and a reduction in compliance costs of about 106 million euros a year. The Bundestag and Bundesrat still have to deliberate; our KW 39 weekly briefing had not yet captured the decision.
Who is affected
Businesses with an open cash box and more than 100,000 euros turnover, above all small restaurants, snack bars, bakeries and market stalls. Plus all till operators, because the receipt goes digital.
Assessment
The paper receipt disappears, but the till arrives. For businesses with an electronic till this is relief; for businesses with a drawer it is an investment. I think the direction is right because it creates the same rules for everyone: the honest restaurateur with a certified till today competes with the neighbour who counts takings by hand.
The point I see most often in advisory work: anyone switching to an electronic till often buys till and card terminal separately, from two providers with two contract terms. Then staff key in the amount twice, and every typo ends up in the till reconciliation. Austria shows from 1 October how digital receipts work in practice. There is time until 2028 to plan this properly in Germany, and not only in December 2027.
What to do now
- Check whether the business exceeds 100,000 euros annual turnover and how high the cash share is.
- When buying a new till, insist on integration with the card terminal so the amount is passed across automatically.
- Align existing till and terminal contracts so they can be renegotiated together before 2028.