Germany's Kassenpflicht (mandatory electronic cash register requirement) is coming a year later than originally planned: the Federal Ministry of Finance has postponed the start date to 1 January 2028. At the same time, a new draft bill spells out in more detail how the electronic receipt obligation will look going forward.
What has changed with the Kassenpflicht?
The original timeline provided for a Kassenpflicht starting January 2027. As part of the action plan against tax crime presented by Federal Finance Minister Lars Klingbeil on 16 July 2026, the start date was postponed to 1 January 2028. A corresponding draft bill followed on 26 July 2026, with a revised version sent to industry associations for comment in early August 2026.
The core pillars remain unchanged:
- a revenue threshold of 100,000 euros,
- stricter sanctions,
- and the end of the open till ("offene Ladenkasse") for affected businesses.
Besides the new deadline, the main additions are a phased rollout and a more precise structure for the digital receipt obligation.