The mandatory obligation to provide proof of purchase, which has been in effect in Germany since January 2020, is set to be abolished, even for small transactions. Instead, new legislation proposed by Federal Finance Minister Lars Klingbeil (SPD) dictates that businesses and other establishments must offer their customers the ability to access a digital receipt starting in 2028.
This new bill departs from prior considerations because it removes a transition provision concerning a small-value threshold. Previously, the Ministry had discussed temporarily exempting receipts under €30 from the mandatory receipt requirement until the new digital ‘availability obligation’ came into force. Merchants could fulfill this requirement, for example, by having their cash register display a QR code on a customer screen immediately after payment, allowing the receipt to be retrieved digitally.
Furthermore, the same legislative draft aims to introduce stricter requirements for cash registers for businesses and the self-employed. According to the proposal, any company that achieves an annual revenue exceeding €100,000 and whose income is not received exclusively via bank transfer will generally be required to use a certified cash register with a data interface connected to the financial administration.
Klingbeil’s proposal is currently undergoing internal departmental review within the government as part of the preparation for a cabinet decision.
