Registrierkassenpflicht from 2028: Who It Is Set to Affect – and How to Switch Without Stress

Until now in Germany the rule is: nobody has to use an electronic cash register. Anyone who wants to can work with an open cash drawer – a cash box, notes, a counting log. That is set to change: the 2025 coalition agreement announced a Registrierkassenpflicht (mandatory electronic cash register) for businesses with more than €100,000 in annual turnover. 1 January 2027 was the date originally floated. On 23 September 2026 the Federal Cabinet adopted the bill; the planned start is 1 January 2028. It is not law yet – the Bundestag and Bundesrat still have to pass it.

What is concretely planned

• Effective date: planned for 1 January 2028 (cabinet decision of 23 September 2026; the coalition agreement first named 2027).
• Affected: businesses with more than €100,000 in total turnover per year – typically including many who today deliberately work without a register: hair salons, bakeries, farm shops, market stalls, ice cream parlours, kiosks.
• Required: an electronic recording system that meets the tax requirements – TSE signature, GoBD-compliant records and DSFinV-K export for the Kassennachschau (cash inspection).
• Exemptions: businesses with annual cash sales below €12,000 are to be exempt. Further exemptions – for example honesty boxes, direct sales on farms, weekly markets and fairs – are to be set out in a separate ordinance.
• Receipts: the receipt requirement stays but goes digital – from 2028 receipts are to be provided electronically (for example via QR code), with a paper receipt only on request.

What is still open

The law has not yet been passed (as of 30 September 2026). The most important open points:

• Will the 1 January 2028 date survive the Bundestag and Bundesrat? Retail and trade associations criticise the bill; the German crafts association ZDH calls for a postponement to 2029.
• Which further exemptions will the planned ordinance bring?
• What exactly must electronic receipt provision look like technically?

So don’t rely on the details – but do rely on the direction: the open cash drawer is a discontinued model. Anyone above the threshold or close to it should plan for the switch.

”I never wanted a cash register” – understandable. But:

Most businesses that work without a register today do so for a good reason: POS systems were considered expensive, bulky and complicated. A tower of drawers on the wall, training sessions, a maintenance contract – for a market stall? Never.

It’s just that the cash register of the old days no longer exists in that form. A modern POS is a web application in the browser – it runs on the smartphone or tablet you already have in your pocket.

What switching with DiKAS looks like

1. Create items – with AI. Photograph your price list or menu and upload it: the AI recognises items, prices and options and creates everything automatically. The dreaded “weekend of typing in items” turns into reading through the result over a coffee.
2. Ring up sales in the browser. On a phone, tablet or PC – 1 client is included in every tariff (Club: 2); additional devices can be added in every plan (see pricing). For card payments you connect your own EC terminal (ZVT) at your bank’s conditions.
3. TSE on board from day one. The online cloud TSE is currently included in every plan at no extra charge – an introductory offer; once it ends it costs €9/month per till. Entirely without additional hardware and KassenSichV-compliant (details in the article TSE Requirement & KassenSichV).
4. Close out audit-proof. Daily close-out in two minutes, DSFinV-K export for the audit, DATEV export for the tax advisor – encrypted and sent straight by email if you like.

The cost: from €29 per month (Basic tariff, plus VAT), cancellable monthly, and with self-installation no setup costs.

Why switching early beats deadline panic

By the planned effective date (1 January 2028), everyone wants the same thing at once: consulting, setup, TSE orders, coordination with the tax advisor. Anyone who switches calmly and early has three advantages:

• Settling in without pressure – you and your team get to know the POS in normal operation.
• Immediate benefit – clean daily close-outs, reports (what actually sells best?) and a tax advisor who gets finished exports instead of shoeboxes.
• No risk – cancellable monthly means: if it doesn’t fit, you’re not tied in.

What this looks like in practice is shown in the overview Mandatory cash register 2028: The small POS – or you can just try it out directly: Try for free.

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Sources

• Federal Ministry of Finance (23.09.2026): “Digitale Kassen und das Ende der Papierbons” – bundesfinanzministerium.de
• Federal Government (23.09.2026): “Digitale Belege ersetzen Papierbons” – bundesregierung.de
• Handwerksblatt (01.09.2026): “Handwerk kritisiert Gesetz zur Kassenpflicht” – handwerksblatt.de

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First published June 2026; updated on 30 September 2026 to reflect the cabinet decision of 23 September 2026. This is a government bill – not law in force; the Bundestag and Bundesrat have yet to decide. This article reflects the planning status and does not replace legal or tax advice.

* The TSE hardware is certified for a 5-year term; after that it is replaced.