Germany’s Federal Cabinet approved a bill on September 23, 2026. The bill ends the mandatory paper receipt (Bonpflicht) at checkout.
From January 1, 2028, you get a digital receipt by default.
NOTE: The paper receipt reform has not passed yet. The Bundestag and Bundesrat still need to vote on the Cabinet’s draft.
Why Is Germany Dropping the Paper Receipt Requirement?
Germany is dropping the paper receipt requirement because it created a lot of paper waste without closing the tax-fraud gap. Printing all those receipts costs businesses money, too.
Since 2020, German businesses have had to hand customers a receipt for every sale. The paper receipt requirement was meant to fight tax fraud.
Roughly 115,000 cash registers in Germany still run “open.” An open cash register doesn’t automatically keep a digital record of each sale.
Without a digital record, businesses can easily tell the tax office they earned less than they really did. Underreporting income this way is common at takeaways, kiosks, hair salons, and market stalls.
Finance Minister Lars Klingbeil of the Social Democrats (SPD) linked the paper receipt bill to underreported income at open cash registers. Klingbeil said the bill will “prevent tax evasion and create fair competitive conditions.”
The Finance Ministry expects the paper receipt bill to save businesses about €106 million a year.
Who Needs a Certified Electronic Cash Register From 2028?
To close the tax-fraud gap at open cash registers, the paper receipt bill sets two revenue thresholds for who must use a certified electronic cash register:
- Businesses with total annual revenue of €100,000 or more must run a certified electronic cash register
- Businesses with cash sales under €12,000 a year are exempt
Digital industry group Bitkom welcomed the paper receipt bill’s direction. Bitkom also pressed for clear rules on who must comply: “Es muss unmissverständlich geregelt sein, für wen genau die Kassenpflicht gilt.” (The law must plainly state who the cash register requirement covers.)
How Should Businesses and Shoppers Prepare for Digital Receipts in 2028?
Running a business that takes cash? You have until 2028 to get ready.
By then, your cash register needs to issue digital receipts and still print a paper receipt whenever a customer asks for one.
If your business already uses a modern electronic cash register, expect a software update. You shouldn’t need to buy new hardware.
As a shopper, you can still ask for a paper receipt if you need one for expenses, warranties, or taxes. You can also save and search a digital receipt later.
NOTE: Agricultural exemptions and technical standards are still being finalized. Watch for updated rules closer to 2028.
