Cash Register Management from 2027: These Changes Are Planned
A draft law proposes changes to the receipt issuance requirement and cash register inspections. What craft businesses should prepare now.
Businesses that accept cash should monitor the planned changes to cash register management at an early stage: a draft law proposes, among other measures, a de minimis threshold for the receipt issuance requirement and expanded cash register inspections of itinerant traders from 2027. Nothing has been adopted yet. Nevertheless, reviewing existing procedures in good time provides greater certainty and prevents businesses from having to make changes under time pressure later.
What Is Planned for Cash Register Management
The draft law combines several changes that could affect businesses accepting cash payments. It focuses on two points: a possible de minimis threshold for the receipt issuance requirement and expanded powers to conduct cash register inspections of itinerant traders.
The planned de minimis threshold could mean that the receipt issuance requirement would apply differently to certain smaller transactions than it does today. However, the information currently available does not reliably indicate which businesses, revenue levels or transactions will ultimately be covered. Businesses should therefore neither abandon their existing procedures nor make premature changes to technical settings.
The second focus concerns itinerant traders. Cash register inspections of these traders are to be expanded. This is also relevant to mobile craft businesses if they offer services or goods for cash outside a fixed place of business. The decisive factor is not so much the occupational title as the actual nature of the business.
This assessment is based on the report by Deutsche Handwerks Zeitung on the planned changes to cash register rules. Since no decision has yet been made, businesses must clearly distinguish between a political proposal and a requirement already in force.
What Does This Mean for Craft Business Owners?
At present, craft business owners have no reason to change their cash register management solely because of the draft. However, it makes sense to identify where the proposed rules could affect their operations. This includes cash payments made in shops, at markets, at events, from mobile sales vehicles or directly at customers’ premises.
Procedures in which receipts, cash register data and supplementary records are not collected in one fixed location require particular attention. Mobile jobs can make documentation more difficult because several people, devices or handover processes may be involved. Clear and traceable procedures are therefore valuable regardless of the outcome of the legislative process.
Related requirements should not be considered in isolation either. The article on cash register requirements, retirement provision and fraud risks provides a broader overview. The quality of tax records also depends on what the tax office examines when family members work in the business.
The planned de minimis threshold should also not be understood as a general exemption from documentation requirements. The available summary merely indicates that such a threshold is planned for the receipt issuance requirement. Any broader conclusions would be premature.
Recommended Actions: A Four-Point Check for Your Business
Map your cash processes: Record where your business accepts cash and which cash registers, mobile devices or manual handovers are involved.
Review your receipt procedures: Document how receipts are currently issued, filed and linked to the relevant transactions. Do not change the process until binding rules are available.
Identify mobile activities: Check whether your business conducts cash transactions outside a fixed place of business. These activities could become particularly relevant in light of the planned expansion of cash register inspections.
Assign responsibility and monitor developments: Designate one person to follow the legislative process and, once a decision has been made, coordinate the tax adviser, cash register provider and accounting team. Experience gained from e-invoicing in the construction sector may also help with technical coordination. For connected payment and posting processes, it is also worth reviewing the assessment of input tax deductions on advance payments.
Frequently Asked Questions
Are the Planned Changes to Cash Register Management Already in Force?
No. The changes are part of a draft law and have not yet been adopted. Existing processes should therefore not be changed solely because of the announced plans.
What Is Planned for the Receipt Issuance Requirement?
A de minimis threshold is planned. However, the available summary provides no binding details about how the rule will ultimately be structured.
Who Should Consider the Expanded Cash Register Inspections?
Businesses accepting cash payments and mobile providers in particular should assess whether their working practices could be affected. The issue is especially significant for activities carried out outside a fixed place of business.