Retail purchases in Germany are set to be receipted digitally by default starting in 2028. On Wednesday, the federal cabinet approved a corresponding draft bill presented by the Federal Ministry of Finance, aiming to end the mandatory issuance of paper receipts.
QR Codes or Email Instead of Paper Slips
Under the government’s plans, receipts will be issued primarily in digital format from 2028 onward, for instance by scanning a QR code or via email. This will not be mandatory for consumers: according to the Federal Ministry of Finance, there is no obligation to actually accept electronic receipts. Anyone who still wants a traditional paper receipt will be able to get one in the future—though only upon explicit request.
With this initiative, the government is implementing an agreement from the coalition treaty between the SPD and the Union (CDU/CSU), which calls for moving away from the paper receipt mandate introduced in 2020. Alongside cost savings and environmental benefits from reduced paper consumption, the legislation is designed to curb tax evasion. According to the Ministry of Finance, modern electronic point-of-sale (POS) systems are already widespread, but around 115,000 open cash registers are still in use nationwide, where cash transactions are sometimes recorded only by hand or not at all.
Obligations for Retailers and Exemptions
The draft bill sets clear thresholds for businesses. Starting in 2028, enterprises with an annual turnover exceeding 100,000 euros will be required to use electronic cash register systems. Businesses with an annual cash turnover below 12,000 euros will remain exempt. Additional exemptions are to be made possible via separate statutory ordinances, for example for honesty boxes at pick-your-own agricultural fields.
Retail Industry Criticizes Technical Hurdles
Digital association Bitkom welcomed the move for consumers, pointing out that digital receipts are easier to archive and retrieve. At the same time, the association is calling for uniform technical standards to seamlessly integrate systems.
Significant criticism, however, came from the German Retail Association (HDE). Its Managing Director Stefan Genth criticized the fact that the receipt mandate is not being abolished entirely as hoped, but merely replaced with a digital mandate. The HDE warned of high investment costs for many businesses. For larger purchases, the data volume of a receipt is too large for a simple QR code, meaning data would have to be transmitted to external servers and provided via a web link if no proprietary customer app is in place. Developing and maintaining such infrastructure entails considerable financial expense.
What Does This Mean for Consumers?
Until the planned rollout in 2028, everyday shopping will remain unchanged. Once the change takes effect, customers at the checkout can decide for themselves whether to retrieve the digital receipt, decline it entirely, or actively request a printout.
Sources: Tagesschau.de
