The cash register law (Kassengesetz) introduced on 1 January 2020 requires receipts to be issued for transactions using all types of electronic cash registers. The “receipt obligation” requires receipts to be issued at the point of sale, irrespective of the type of electronic cash register used.

From 1 January 2024, new legal provisions will come into force that provide for changes to the mandatory information required on receipts. The main changes include:

• Serial numbers: The receipt must contain the serial numbers of the electronic recording system and security module.
• Check value and signature counter: The check value and the consecutive signature counter must also be printed on the receipt.

This measure, which is part of the amendments to the Cash Register Anti-Tampering Ordinance (Kassenversicherungsverordnung), enables the faster and more efficient checking of receipts using special software, even outside the business premises. This additional data can be used to quickly determine whether the cash management is correct and whether a detailed review is necessary.

These stipulations also extend to transactions for which a VAT invoice is not required. Receipts from cash registers with a technical security device (TSE) must contain all required information.

Exception

An exception can only be granted if providing receipts clearly represents an unreasonable burden, whether due to commercial or personal reasons. Costs incurred cannot justify objective hardship. However, the tax authorities tend to disapprove of environmental reasons such as paper consumption.

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