AI, translations and limitations.
The summaries, explanations and translations on this website were created predominantly using artificial intelligence. They may contain factual, linguistic and legal errors.
The German version is the source text for the translations. It is not a guarantee of accuracy either. The applicable legislation and official publications are authoritative for legal questions.
The content and check provide general orientation and do not replace individual legal or tax advice. Source references, dates and AI notices are not professional approval. Statutory rights and responsibilities remain unaffected.
What the current status means.
The content has been checked against the official publications linked below. We identify which rules are in force and which changes are only proposed.
The full government draft is available as an official Bundesrat document. Its relevant passages were compared with the BMF explanations. Whether particular rules, exemptions and transitions apply to your business depends on the specific circumstances. The check therefore provides a preparation checklist, not a binding decision on a cash-register obligation.
The date on this page indicates the editorial reference date. Official publications are authoritative for subsequent legal changes and the current stage of the legislative process.
The official basis.
Government draft · 09.10.2026
Bundesrat document 585/26: Second Cash Register Act
Full government draft with explanatory notes. The wording confirms the turnover definition, the strict cash-turnover threshold and the requirement to accept cash. The draft is not yet law.
Bundesrat · official PDF provided by the German Bundestag
Current law
Section 146 of the German Fiscal Code (AO)
General requirements for bookkeeping and records. Also relevant to the assessment of manual cash boxes.
Gesetze im Internet · Federal Ministry of Justice and Consumer Protection / Federal Office of Justice
Current law
Section 146a of the German Fiscal Code (AO)
Requirements for electronic recording systems within scope, technical security devices, receipts and notification to the tax office.
Gesetze im Internet · Federal Ministry of Justice and Consumer Protection / Federal Office of Justice
Current law · used as a definition in the draft
Section 19 of the German VAT Act (UStG)
For total turnover, the proposed § 146b AO explicitly refers to § 19(2), sentence 1 UStG. Classifying your own turnover requires professional assessment.
Gesetze im Internet · Federal Ministry of Justice and Consumer Protection / Federal Office of Justice
Current law
Section 1 of the German Cash Register Security Ordinance (KassenSichV)
Which electronic recording systems fall within scope. An important starting point for checking the particular system.
Gesetze im Internet · Federal Ministry of Justice and Consumer Protection / Federal Office of Justice
Current law
Section 6 of the German Cash Register Security Ordinance (KassenSichV)
Requirements for receipt information and format. Electronic receipts currently require the recipient's consent and a standardised data format.
Gesetze im Internet · Federal Ministry of Justice and Consumer Protection / Federal Office of Justice
Official notification procedure
ELSTER: notification of electronic recording systems
Official form and procedural guidance for notification under § 146a(4) AO. A notification is submitted for each business establishment and includes its electronic recording systems.
ELSTER · tax administrations of the German federal states
Official explanation
Questions and answers on the Cash Register Act
Explanations of current law, manual cash boxes, electronic recording systems and receipt provision.
Federal Ministry of Finance (BMF)
Government draft · 23.09.2026
Digital receipts and digital registers
Press release on the cabinet decision. It states the proposed start from 2028, the annual turnover threshold and an exemption for low cash turnover.
Federal Ministry of Finance (BMF)
Government draft · 23.09.2026
Digital registers and the end of paper receipts
The ministry's explanation of the proposed changes. Its short summaries do not replace the authoritative legislative wording.
Federal Ministry of Finance (BMF)
Legislative process
Second Cash Register Act: draft and legislative documents
Official legislative procedure page with the proposal documents. A key starting point for professional assessment of the draft.
Federal Ministry of Finance (BMF)
How we distinguish sources and statements.
Acts and ordinances
For duties currently in force, the authoritative legal wording comes first. Explanations help with understanding but cannot replace an assessment of the individual case.
Draft and political announcement
Proposed changes are clearly labelled. This website does not treat an approved government draft as an already enacted law.
Practical recommendations
Suggestions such as “create an equipment list” or “ask to see a data export” help you prepare. They are not presented as additional legal duties.
What to check for your business.
- The current stage of the legislative process and the full draft wording.
- Turnover definitions, reference periods, boundary cases and possible exemptions.
- How existing cash-register rules apply to the business situations described.
- Your existing systems and documents, and the specifics of your activities.
Discuss how the rules apply to your business with your tax adviser. Your register provider is the right contact for technical questions about your system.
Change history.
16 October 2026 · Sources, translations and transparency. Current legislation and the government draft were checked again. Guidance on rented and leased systems was added, individual translations were clarified, and the use of AI to create summaries and translations was disclosed.
13 October 2026 · Sources checked again. Current rules and the relevant passages of both official versions of the government draft were checked again. The generally applicable one-month notification deadline and electronic-receipt conditions were added; the draft's activity scope, transitions and special cases in the check were clarified.
13 October 2026 · First version. Guidance on current cash-register rules, the government draft and preparation for three sectors. Checked against the Bundesrat document of 9 October: the cash-turnover exemption requires accepting cash and cash turnover below €12,000.
Found an error or a newer source?
Send us the relevant passage and, if possible, a link to the official publication so that we can check your feedback.
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