Cash register requirement 2028: what restaurateurs need to know now
Mandatory electronic tills above 100,000 euros revenue, digital receipts instead of paper: what the September 2026 draft law plans, who it affects and what to do now.
For a long time it was just a line in the coalition agreement. Now there is a draft law: on September 23, 2026 the federal cabinet adopted the Registrierkassenpflicht (mandatory electronic cash register requirement). Businesses with more than 100,000 euros in annual revenue are set to need an electronic till with a TSE from 2028. At the same time, the paper receipt is to stop being the default.
Here is what is planned, who it affects and what you can already do now. One thing up front: nothing is final yet. The Bundestag and Bundesrat still have to approve it.
What did the cabinet decide?
The draft is officially called the "Second Cash Register Act" (Zweites Kassengesetz) and comes from the Federal Ministry of Finance (BMF). For restaurateurs it contains two main changes:
- Mandatory electronic till: Above a certain size, the open cash drawer (offene Ladenkasse) is no longer allowed. You then need an electronic POS system with a certified TSE.
- Digital receipt instead of paper: From January 1, 2028 you have to provide the receipt electronically. The printed receipt is no longer the normal case.
Background: according to the BMF there are still around 115,000 open cash drawers in Germany, meaning cash boxes with handwritten records or none at all. Especially in cash-heavy industries like hospitality, the ministry sees a high risk of unrecorded sales.
Who is affected?
Two numbers decide:
- Your total revenue in the previous year was more than 100,000 euros.
- Your cash sales are above 12,000 euros per year.
Only if both apply do you have to use an electronic till. Cash sales include notes and coins, but also vouchers and top-up cards. Payments by debit or credit card do not count.
An example: a café with 180,000 euros in revenue, 40,000 of it in cash, falls under the requirement. A caterer with 300,000 euros in revenue who invoices almost everything and hardly takes cash is not affected.
The draft does not prescribe a specific device. A classic cash register is just as acceptable as a tablet or cloud POS. What matters is that the system meets the requirements of §146a AO, meaning it has a certified TSE and records data in the DSFinV-K format.
Good to know: If you already use an electronic till with a TSE today, the new requirement changes nothing for you. It targets businesses still working with an open cash drawer.
When does it apply?
| Situation | Requirement applies from |
|---|---|
| Both thresholds already exceeded in 2026 | January 1, 2028 |
| Thresholds first exceeded in 2027 | July 1, 2028 |
| Thresholds exceeded in a later year | July 1 of the following year |
So for most businesses, this year already counts: your 2026 figures decide whether you are in from January 1, 2028.
If you later drop below the thresholds, the requirement does not end right away. Only after two consecutive calendar years below them may you work without an electronic till again.
What exceptions are there?
The most important exception is the 12,000-euro cash sales threshold. Beyond that, the BMF is to be allowed to define further exceptions by ordinance. So far it mentions honesty boxes, for example at pick-your-own fields, farm shops, and weekly and annual markets. That ordinance does not exist yet.
The tax office can also exempt you in individual cases if the requirement would be an unreasonable hardship for your business. As a restaurateur, you should not count on that.
What happens to the paper receipt?
This affects everyone who already has an electronic till. Today you have to issue a receipt to every guest, usually printed. From January 1, 2028 this becomes an obligation to provide the receipt electronically. The receipt is to be generated in a standardised data format; the details are still to come.
Possible ways include:
- QR code on the till or customer display
- download link
- transfer via NFC
- sending by email
- storing it in a customer account
The guest does not have to accept the digital receipt. You only have to offer it.
Important: "Abolishing the receipt obligation" is only half true. If a guest explicitly asks for a paper receipt, you still have to print it. That is their right to a receipt under §368 BGB. A typical case in hospitality: the business guest who needs a receipt for entertainment expenses. So don't get rid of your receipt printer.
What are the penalties?
The draft creates two new administrative offences: not using an electronic till with a TSE despite the requirement, and not providing a receipt. The fine range under the German Fiscal Code goes up to 25,000 euros.
In practice, something else often weighs more: if your cash records are not kept properly, the tax office may estimate your revenue. That rarely works out in your favour.
The draft also includes two further points:
- Using or selling software to manipulate cash registers becomes a criminal offence.
- If you change your TSE, you have to report it to the tax office within one month.
What should you do now?
You don't have to change anything immediately; the law has not been passed yet. A few things are still worth doing now:
- Check your figures: Look at your 2026 revenue. If it is above 100,000 euros and you take more than 12,000 euros in cash, the requirement applies to you from 2028.
- Replace the open cash drawer: Plan the switch calmly in 2027 instead of buying under time pressure in December. A new till also has to be registered with the tax office (more in our guide to the Kassenmeldepflicht).
- Check your existing till: Ask your provider whether it can issue digital receipts by QR code or email and whether it will support the new data format by 2028.
- Keep your receipt printer: For guests who want a paper receipt.
- Follow the process: Thresholds, deadlines and exceptions may still change before the law is passed.
How Servire helps
Servire is a tablet POS with a certified cloud TSE, DSFinV-K and DATEV export. You can already issue receipts either printed or digitally via QR code today. That means you meet the planned requirement without new hardware and can offer guests both: digital as standard, paper on request. The TSE is included from the Solo plan.
See how it works on the feature overview. What a TSE till has to do in general is covered in the guide on the TSE requirement.
Conclusion
The Registrierkassenpflicht is expected to start on January 1, 2028. It affects businesses with more than 100,000 euros in revenue and more than 12,000 euros in cash takings per year, and 2026 is the first year that counts. If you still work with an open cash drawer, switch in 2027. If you already have a TSE till, the main task is to have digital receipts ready by 2028.
As of October 1, 2026, government draft of September 23, 2026. The legislative process is ongoing and details may change. Not tax advice. For specific questions, ask your tax advisor.