Germany Introduces Digital Receipt Requirement Starting 2028
Starting in 2028, Kassenbons (sales receipts) across Germany will predominantly become digital, replacing traditional paper receipts. The German Cabinet recently approved a legislative proposal that mandates the transition to digital receipts, aiming to reduce paper use, cut bureaucracy, and combat tax fraud. Under the new rules, receipts will be delivered electronically via email or QR code, but customers will not be obliged to accept the digital version if they prefer a printed receipt. Businesses with annual revenues exceeding €100,000 will be required to implement electronic cash register systems compliant with these regulations. Meanwhile, small businesses with yearly cash sales under €12,000 will be exempted, and further exemptions could apply to specific sectors like agriculture, where self-service harvesting (“Vertrauenskassen”) occurs [Source 1].
Details and Implications of the Digital Receipt Law
The legislation does not abolish the obligation to issue a receipt (Bonpflicht), which has been mandatory since 2020. Instead, it replaces the print requirement with a digital default. Paper receipts will still be issued upon customer request. Two primary digital delivery methods are anticipated: sending receipts via email or providing them as a QR code. The law also foresees requirements for secure cash register systems to prevent manipulation, especially for larger enterprises [Source 1][Source 6].
The legislative draft was published in August 2026 and underwent a consultation process with industry stakeholders, including the German retail and hospitality sectors. Some industry voices have criticized the changes, emphasizing unresolved concerns about exemption criteria, transitional arrangements, and practicality for small and specialized businesses. The government must still finalize details through the Bundestag and Bundesrat before the law fully takes effect [Source 6].
What This Means for Expats, International Students, and Foreign Workers
For expats, international students, and foreign workers living and shopping in Germany, the focus on digital receipts represents a shift toward a more technology-driven retail environment. Customers will increasingly receive receipts electronically, which can simplify expense tracking and reduce physical clutter. However, the optional nature of accepting digital receipts ensures those unfamiliar with or unwilling to use digital formats can still request printed ones.
The change may impact administrative and tax-related processes, particularly for expat entrepreneurs or self-employed individuals who need receipts for accounting or reimbursement purposes. Digital receipts could facilitate easier storage and submission of purchase records. On the other hand, expats should ensure their contact details, such as email addresses, are up to date when shopping to receive electronic receipts efficiently.
Practically, no immediate action is required before 2028, but expats should be aware of this upcoming change and adapt accordingly if they prefer digital documentation of purchases. Additionally, foreign-owned small businesses under the €12,000 cash sales threshold might be exempt, but clarity on nuanced cases will emerge as the government finalizes exemptions [Source 1][Source 6].
Further details and ongoing updates about the digital receipt law will be available via official government communications and industry channels as the implementation date approaches.
Read the original German announcement at Tagesschau [Source 1].
