Germany's planned till mandate: what the draft Second Cash Register Act says
Updated · Rotomal
There is no till mandate from 2027. On 23 September 2026 the German cabinet adopted a draft Second Cash Register Act (Bundestag printed paper 21/8867); under it, businesses with more than €100,000 total annual turnover would have to use an electronic till with a TSE, from 1 January 2028 if the threshold is exceeded in 2026. Businesses with cash turnover under €12,000 a year would be exempt. The act has not been passed: the Bundestag debated it at first reading on 6 November 2026 and referred it to committees, with the Finance Committee in the lead.
Where the bill stands
| Date | Step |
|---|---|
| 7 August 2026 | Finance Ministry publishes its draft |
| 23 September 2026 | Cabinet adopts the government bill |
| 9 October 2026 | Bill sent to the Bundesrat as particularly urgent |
| 2 November 2026 | Bundestag printed paper 21/8867 |
| 6 November 2026 | First reading in the Bundestag; referred to committees, Finance Committee in the lead |
Next, the Bundestag Finance Committee deliberates; second and third readings follow. In the Bundesrat (printed paper 585/26) the bill is assigned to the Finance Committee (lead) and the committees on agriculture and consumer protection, legal affairs and economic affairs; as of today (7 November 2026) no Bundesrat opinion is listed there, and the next plenary session is on 20 November 2026. The first reading left the key points unchanged: till mandate above €100,000 total turnover from 2028.
The act needs the Bundesrat's consent. IHK Darmstadt writes that the procedure is meant to finish in 2026. Thresholds and dates may change until then.
Who it would cover
- Businesses whose total turnover under section 19(2) of the VAT Act exceeds €100,000 in a calendar year: trades, freelancers, and agriculture and forestry.
- Not covered: businesses that accept cash and have under €12,000 cash turnover a year.
- Thresholds exceeded in 2026: mandate from 1 January 2028.
- Thresholds first exceeded in a later year: from 1 July of the following year, so exceeding them in 2027 means 1 July 2028.
- The mandate ends after two consecutive years below the thresholds.
- Individual exemptions under section 148 AO and sector exemptions by ordinance are planned.
What else would change
- Digital receipt instead of a paper slip from 1 January 2028: by QR code, link, NFC, email or customer account. The customer need not accept it; a paper receipt is available on request.
- Tills with a scale function may keep issuing paper receipts until 31 December 2032.
- From 2028 a TSE change must also be reported within one month.
- The open cash box ends for businesses above the thresholds.
Fines and costs
According to Ebner Stolz's analysis, the bill provides for fines of up to €25,000 for breaching the till mandate, and up to €5,000 for a missing digital receipt. The bill also adds a criminal offence for manipulation software.
The bill's explanatory memorandum counts about 114,000 open cash boxes in Germany and estimates simple stationary tills from about €400, cloud tills around €500 including a tablet, about €93 per TSE per year and cloud licences of €20 to €30 a month.
What you can do now
- Estimate your 2026 total and cash turnover with your tax adviser: are you above €100,000 and above €12,000 in cash?
- Don't buy a till on spec yet: the bill may change during the procedure.
- If you already have an electronic till, check that it is reported through Mein ELSTER. That is already mandatory.
Questions
Why does everyone say 2027?
The 2025 coalition agreement named 1 January 2027. The government bill of September 2026 provides for 1 January 2028 at the earliest, based on 2026 turnover.
I take almost only cards. Am I affected?
Under the bill's wording total turnover counts; the exemption is for businesses that accept cash and take under €12,000 in cash. Deubner points out that, read literally, a business taking no cash at all does not fall under that exemption. Check with your tax adviser.
Is the receipt duty going away?
Under the bill, the duty to hand out a receipt is replaced from 2028 by a duty to provide an electronic receipt. Paper only on the customer's request.
Will markets or farm shops be exempt?
The bill allows sector exemptions by ordinance. According to NWB, candidates include honesty boxes, weekly and annual markets, and direct sales by farms; nothing has been decided.
Sources
- German Bundestag: printed paper 21/8867, government bill Source: dserver.bundestag.de
- German Bundestag: first reading on till records, 6 November 2026 (week 45) Source: bundestag.de
- Bundesrat: printed paper 585/26, procedure Source: bundesrat.de
- Bundesrat: plenary session dates Source: bundesrat.de
- NWB expert blog: Second Cash Register Act on its way through parliament Source: nwb-experten-blog.de
- PwC Steuern & Recht: cabinet adopts bill introducing a till mandate Source: blogs.pwc.de
- IHK Darmstadt: till mandate is coming, paper receipt to go Source: ihk.de
- Ebner Stolz: cabinet adopts Cash Register Act Source: ebnerstolz.de
- Deubner Steuern: till mandate 2028, Second Cash Register Act Source: deubner-steuern.de
- NWB expert blog: till mandate Source: nwb-experten-blog.de
- Ecovis: till mandate from 2027 under the coalition agreement (June 2025) Source: ecovis-kso.com