The retail sector in Germany is actively opposing plans from the Union and SPD political parties to introduce a mandatory digital receipt system. Ralph Brügelmann, an expert on taxation for the German Retail Association (HDE), told the “Redaktionsnetzwerk Deutschland” that the coalition agreement had previously promised the complete abolition of the receipt obligation-a commitment retailers are expecting to be honored. He stressed that transitioning to digital receipts would require significant investments from many merchants, which is unsustainable given the current economic climate.
The Federal Ministry of Finance intends to make the digital point-of-sale receipt the standard starting in 2028, after which customers would only receive a paper copy upon request. The Ministry recently submitted a corresponding draft law for internal departmental review. This plan runs contrary to the 2025 coalition agreement between the CDU/CSU and the SPD, which had announced the outright cancellation of the receipt requirement.
According to Brügelmann, if the underlying obligation to issue receipts remains, it would represent a broken political promise and a major disappointment. Furthermore, he raised doubts about whether digital receipts could be permitted across all sectors. He noted that this issue is particularly complex for businesses utilizing scales and point-of-sale systems in supermarkets or butchers.
Friedemann Berg, the general manager of the bakers’ guild, welcomes the prospect of bakers no longer having to issue a paper receipt for every bun sold. However, he also expressed regret that the electronic receipt is set to become mandatory, calling it a challenge for many, especially smaller businesses operating with older cash registers.
Jana Schimke, CEO of Dehoga, emphasized the importance of designing the digital receipt requirement in a legally sound and practical manner, especially since certain businesses must still provide paper receipts upon request. She noted that crucial questions regarding revenue thresholds, exceptions, and transition periods remain open.
On the other hand, Hubert Hüppe, Chairman of the CDU’s Senior Union, sees no issues with this change for older, more technology-skeptical citizens. He stated to the “Redaktionsnetzwerk Deutschland” that as long as people retain the right to receive a paper receipt, “it is completely fine.” Hüppe also argued that the digital receipt is beneficial for the environment and resources, contributing to a degree of bureaucratic simplification.


