From 2028, businesses with total turnover above 100,000 euros would be required to use an electronic till. The proposed requirements include a certified technical security device, known as a TSE, and the DSFinV-K data interface for exporting till data. However, the ministerial draft published on 7 August 2026 is not yet in force and may change during the legislative process.
Who would have to use an electronic till from 2028?
The proposed requirement applies to traders, self-employed professionals, and agricultural and forestry businesses if their total turnover exceeds 100,000 euros. Above this threshold, an open cash box would no longer be permitted.
This is set out in the ministerial draft on mandatory electronic tills from the Bundesfinanzministerium (Federal Ministry of Finance). In practice, the rule is particularly relevant to hospitality businesses, retailers, hairdressers, garages, bakeries and other businesses that frequently accept cash payments.
An open cash box is a till without electronic recording. Takings are collected in a cash drawer, for example, and documented in cash reports. Under the draft, businesses above the turnover threshold would no longer be allowed to use this type of system.
Businesses with total turnover of no more than 100,000 euros would initially not be covered by this new requirement. The existing requirements for complete and transparent till records would remain unaffected.
When would a business have to start using an electronic till?
Businesses that exceed the turnover threshold in 2027 or earlier would have to use an electronic till from 1 January 2028. If the threshold is exceeded for the first time in 2028 or later, the requirement would begin on 1 April of the following year.
For example, if a business records total turnover above 100,000 euros for the first time in 2027, it would have to switch by 1 January 2028. If it first exceeds the threshold in 2028, an electronic till would be required from 1 April 2029 under the draft from the Bundesfinanzministerium.
Once the requirement begins, the responsible Finanzamt (tax office) would have to be notified digitally within one month. Businesses should therefore plan not only the purchase and installation of the till, but also decide who will be responsible for submitting the notification.
It is important to note the current status of the process: the ministerial draft is not yet in force. The Bundesfinanzministerium provides an overview of the proposal and possible changes on its information page about the legislative process.
What technical requirements are planned?
The till would have to record transactions electronically, protect them using a certified TSE and make data available through DSFinV-K. DSFinV-K is the standardised interface through which the German tax authorities can access and review till data.
A basic till app or card terminal is not automatically sufficient. What matters is whether the complete recording system provides the required functions and is connected to an approved TSE.
Before making a purchase, you should ask the supplier to confirm the following in writing:
- Which TSE is used and how long its certification remains valid.
- Whether a complete export in DSFinV-K format is possible.
- How electronic receipts are created and provided to customers.
- What costs will arise for hardware, installation, updates and ongoing operation.
- How data is backed up and remains available after a device failure.
You should also check whether the till is compatible with your inventory management and accounting systems, as well as existing card terminals. Planned digitalisation of processes and replacement of paper or Excel lists can be used to avoid entering the same information more than once across the till, stock management and accounting systems.
What would change for receipts, costs and fines?
The requirement to issue a paper receipt would be abolished on 1 January 2028. Instead, an electronic receipt would have to be provided in a standardised data format, although a printed receipt would remain possible.
How the electronic receipt is provided in everyday use will depend on the technical implementation. Options could include a QR code on the customer display or digital transmission. Businesses should ensure that customers are not forced to provide personal contact details if a solution requiring less personal data is available.
According to the ministerial draft of 7 August 2026, the Bundesfinanzministerium expects around 114,800 new tills to be purchased. The ministry estimates an average cost of approximately 575 euros for a fixed till system and approximately 500 euros for a cloud-based system including suitable hardware.
These figures are estimates used by the ministry and are not binding market prices. Additional costs may arise for training, data migration, accessories, internet access, maintenance or monthly use. You should therefore compare the total costs over several years, rather than considering only the purchase price.
The draft provides for fines of up to 25,000 euros for breaches of the requirement to use an electronic till system. This provision would also apply only if it is passed and enters into force in its current or an amended form.
What should businesses prepare now?
There is no need to make an immediate purchase solely because of the draft. However, it is sensible to review your current position, particularly if you are already planning to buy a new till or renew an existing contract.
- Review turnover: Ask your tax adviser whether and when total turnover is expected to exceed 100,000 euros.
- Record existing technology: Note the till model, TSE, contract term, export options and connected devices.
- Ask suppliers: Obtain written confirmation of TSE support, DSFinV-K exports and electronic receipts.
- Test processes: Test cancellations, tips, deposits, vouchers, returns and end-of-day till reconciliations using real business cases.
- Monitor developments: Make the final decision based on the law that is passed and the technical requirements that then apply.
An additional discussion draft from the Bundesfinanzministerium identifies possible exemptions, including for insurance companies, financial institutions and businesses operating exclusively through online platforms. According to the draft regulation on exemptions from mandatory electronic tills, exemptions are also planned in cases of objective hardship. Whether a particular business qualifies would have to be assessed individually.
ibx company advises small and medium-sized businesses in Hannover and the surrounding region on selecting and introducing digital systems. If you would like to review your till system and related processes at an early stage, you can arrange a no-obligation initial consultation about your planned digitalisation.