Germany plans mandatory electronic cash registers: The BMF action plan explained

On 16 July 2026, Germany's Federal Ministry of Finance (BMF) and Federal Ministry of Justice (BMJ) presented a joint action plan to combat tax and financial crime. The document bundles a range of planned measures, from criminal enforcement to specific requirements at the point of sale. For cash-intensive retail, one announcement stands out: the planned introduction of a mandatory electronic cash register requirement (Registrierkassenpflicht). This post summarises what the action plan sets out on this point.

The planned mandatory electronic cash register

According to the action plan, a "Registrierkassenpflicht" is to be introduced for cash-intensive sectors. The BMF states the aim as countering tax fraud and preventing manipulation in these sectors.

To date, Germany has no general obligation to use an electronic cash register system: businesses may also record their cash takings using a so-called open cash drawer (offene Ladenkasse). A mandatory cash register would mean that businesses in the affected sectors would have to use an electronic recording system.

The action plan does not name a specific date for entry into force. It is an announced measure; a legislative procedure is still pending.

Extended retention periods and data storage

Alongside the Registrierkassenpflicht, the action plan contains further points concerning the recording and storage of tax-relevant data:

• The retention period for accounting records is to be extended from the current ten years to 15 years.

• Businesses are to be required to store tax-relevant data on mirror servers in Germany.

• A VAT reporting system (Umsatzsteuermeldesystem) is to be introduced to counter VAT fraud.

Further measures in the action plan

Beyond the cash register area, the action plan provides for several measures on enforcement and detection. According to the BMF, these include, among others:

• a joint centre against tax and financial crime at the customs authority, intended to coordinate federal and state investigations (organisationally modelled on the Joint Counter-Terrorism Centre, GTAZ);

• a data-analysis centre and a central data platform with AI-assisted tools to identify anomalies in financial data;

• the abolition of the voluntary self-disclosure with exemption from prosecution (strafbefreiende Selbstanzeige) in its current form;

• higher penalties, including prison terms of up to 15 years for particularly serious cases of organised tax crime.

Current status

The measures named, including the mandatory cash register and the extended retention period, are announced but not yet in force. Whether, when and in what specific form they are implemented depends on the further legislative process.

For regulatory context: where an electronic recording system is used, it must already today be secured by a certified Technical Security System (TSS) under the Cash Register Anti-Tampering Ordinance (KassenSichV).