Receipt issuance obligation: what the rule really requires
Does every guest need a receipt? Is a digital receipt enough? What the §146a receipt obligation requires. And how to meet it without mountains of paper.
Since 2020, Germany has had a Belegausgabepflicht (mandatory receipt issuance) — often called the "Bonpflicht" (receipt obligation). Many restaurateurs are unsure: do I have to put a receipt in every guest's hand? What if they don't even want it? And is a digital receipt enough?
This guide clarifies what the Belegausgabepflicht actually requires, which exceptions exist and how you can comply without mountains of paper.
What does the Belegausgabepflicht say?
Anyone using an electronic POS system with a TSE (the certified technical security device required for German cash registers) must create a receipt for every transaction and make it available to the customer. The legal basis is §146a para. 2 of the Abgabenordnung (AO, the German Fiscal Code).
The exact wording matters: you have to offer the receipt, not force it on anyone. The guest doesn't have to take it. What counts is that it is available at the moment the sale is completed.
Does the receipt have to be on paper?
No. This is the most important point in practice: the receipt can be issued electronically — for example as:
- a QR code the guest scans with their smartphone
- a receipt sent by email
- a display on a screen
The requirement is that the customer is able to receive the digital receipt. They don't have to actively retrieve it, but the option must exist. That means you can comply with the Bonpflicht without paper rolls and without piles of waste.
Practical tip: A digital receipt via QR code saves paper, printing costs and time at the till — and to many guests it feels more modern than a crumpled paper receipt.
Are there exceptions?
Yes, but they are narrow. For the sale of goods to a large number of unknown persons, the tax office can, upon application, grant an exemption on grounds of reasonableness (§148 AO). In the restaurant business, this is the exception, not the rule — and the exemption only applies after explicit approval by the tax office.
So don't rely on a supposed exception without having it confirmed in writing. When in doubt: offer the receipt.
What has to be on the receipt?
A valid receipt includes, among other things:
- name and address of the business
- date and time of the start and end of the transaction
- type and quantity of the items
- amount and tax rate
- the TSE signature (transaction number, signature counter, verification value)
A tax-office-compliant POS system generates all of this automatically — there's nothing for you to take care of.
How to meet the Belegausgabepflicht without stress
- Always offer a receipt — printed or digital, depending on the guest.
- Prefer digital where possible: QR or email saves costs and paper.
- The TSE has to be running so the signature appears on the receipt.
- No friction with the guest: if they don't want a receipt, that's fine — you only need to have made it available.
Conclusion
The Belegausgabepflicht sounds stricter than it is: you have to offer every receipt, not push it on anyone — and it can be digital. With a POS system that either prints receipts or provides them via QR and email, you meet the obligation without paper rolls.
Servire issues receipts either printed or digitally — including the TSE signature and QR code. Learn more on the feature overview. To see how the till stays tax-office compliant overall, read the guide on the TSE requirement.
