# Germany's planned till mandate: what the draft Second Cash Register Act says

By Rotomal team · Updated 2026-11-07 · Part of [Kasse gemeldet](https://rotomal.com/en/kassenmeldung/)

**Short answer:** 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.

## FAQ

### 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 https://dserver.bundestag.de/btd/21/088/2108867.pdf
- German Bundestag: first reading on till records, 6 November 2026 (week 45) https://www.bundestag.de/dokumente/textarchiv/2026/kw45-de-kassenaufzeichnungen-1225122
- Bundesrat: printed paper 585/26, procedure https://www.bundesrat.de/SharedDocs/beratungsvorgaenge/2026/0501-0600/0585-26.html
- Bundesrat: plenary session dates https://www.bundesrat.de/DE/plenum/to-plenum/to-plenum-node.html
- NWB expert blog: Second Cash Register Act on its way through parliament https://www.nwb-experten-blog.de/update-zweites-kassengesetz-auf-dem-parlamentarischen-weg/
- PwC Steuern & Recht: cabinet adopts bill introducing a till mandate https://blogs.pwc.de/de/steuern-und-recht/article/257009/gesetzentwurf-zur-einfuehrung-einer-kassenpflicht-vom-bundeskabinett-beschlossen
- IHK Darmstadt: till mandate is coming, paper receipt to go https://www.ihk.de/darmstadt/produktmarken/recht-und-fair-play/steuerinfo/registrierkassenpflicht-soll-kommen-der-papierbon-soll-gehen-7123986
- Ebner Stolz: cabinet adopts Cash Register Act https://www.ebnerstolz.de/de/unser-angebot/leistungen/steuerberatung/allgemeine-steuerberatung/bundeskabinett-kassengesetz-113295.html
- Deubner Steuern: till mandate 2028, Second Cash Register Act https://www.deubner-steuern.de/themen/kasseng-gesetz-zum-schutz-vor-kassenmanipulation/kassenpflicht-2028-zweites-kassengesetz.html
- NWB expert blog: till mandate https://www.nwb-experten-blog.de/?p=24550
- Ecovis: till mandate from 2027 under the coalition agreement (June 2025) https://ecovis-kso.com/blog/registrierkassenpflicht-ab-2027-was-auf-unternehmen-zukommt-und-was-noch-unklar-ist/

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Rotomal · https://rotomal.com/en/kassenmeldung/registrierkassenpflicht-2028/ · hello@rotomal.com