Cash Register Obligation and Digital Receipts: Why Companies Should Review Their Processes Early

Digitalization in retail and other cash-intensive industries continues to accelerate. According to current plans by the German federal government, new requirements for cash register systems and receipt issuance may affect many businesses from 2028 onward. At the center of these proposals are mandatory electronic cash registers for numerous companies and the introduction of digital receipts as the new standard.
Although the legislative process is still ongoing, one development is already becoming clear: cash register systems are increasingly becoming part of end-to-end digital business processes.

Electronic Cash Register Systems Continue to Gain Importance

Under the current draft legislation, businesses with annual revenue exceeding €100,000 would be required to use an electronic recording system equipped with a certified Technical Security Device (TSE). For many companies, this would mark the end of the currently permissible open cash register.

The aim of the proposed regulations is to reduce opportunities for manipulation and improve the traceability of cash transactions. At the same time, businesses may face additional documentation, reporting, and investment requirements.

Regardless of the final legal framework, one trend is already evident today: modern point-of-sale (POS) systems are becoming central components of connected business environments.

Digital Receipts Are More Than Just a Paper Replacement

Alongside the planned cash register requirement, lawmakers intend to replace mandatory paper receipt issuance with the provision of digital receipts as the standard. Possible delivery methods currently being discussed include QR codes, download links, email distribution, NFC technology, and customer account-based access.

Customers would still retain the right to request a paper receipt. As a result, businesses would need to continue offering both options. Furthermore, according to the current draft, the originally discussed €30 threshold exemption would no longer apply. This means that, in principle, all cash transactions would be affected rather than only transactions above a certain amount.

For many businesses, however, digital receipts offer benefits that extend beyond legal compliance. Paper consumption can be reduced, processes simplified, and information made available more quickly. At the same time, new opportunities arise for digital archiving and integration into existing business workflows.

POS Systems Are Becoming Part of an End-to-End Process Chain

The true significance of these developments lies less in the individual transaction itself and more in the increasing integration of data and processes.

Today, POS systems are no longer isolated tools located solely at the checkout. They are often connected to inventory management, accounting, controlling, online shops, and other enterprise applications. Modern solutions support digital receipt issuance, centralized master data management, real-time reporting, and integration with additional business systems.

The more seamlessly data can be exchanged between these systems, the more efficiently organizations can operate. Manual transfers can be reduced, information becomes available faster, and administrative workloads can be minimized.

Why Companies Should Use the Remaining Time Wisely

At present, there is no immediate need for action. The proposed regulations remain subject to the legislative process and may still change before final adoption.

Nevertheless, now is an ideal time to evaluate existing system landscapes:

• Do current systems meet modern cash register security requirements?
• How well are POS systems integrated with inventory management and accounting solutions?
• What options for digital receipt delivery already exist?
• Where can processes be automated further?

Companies that address these questions early can benefit from improved efficiency and greater future readiness, regardless of the final outcome of the legislative process.

What the Planned Changes Mean for Retail Chains and Multi-Store Businesses

Retail chains and multi-store operators, in particular, should closely monitor these developments. As organizations expand across multiple locations, the need for standardized processes, transparent data structures, and centralized POS management continues to increase. The planned cash register requirement and introduction of digital receipts could further accelerate this trend.

According to the current draft legislation, businesses with annual revenue exceeding €100,000 would be required to operate an electronic cash register system equipped with a Technical Security Device (TSE).

For multi-store retailers, compliance is only one aspect of the challenge. Equally important is ensuring that POS data, inventory management, accounting, and reporting systems work together efficiently. The greater the number of locations, the more valuable centralized reporting, consistent master data, and standardized processes become.

The planned digital receipt requirement may also create additional opportunities for retailers. Digital receipts can be integrated more easily into existing workflows, reduce paper-based processes, and support a consistent customer experience across multiple sales channels. At the same time, businesses remain flexible because customers may still request paper receipts.

For these reasons, companies should already begin evaluating their current POS infrastructure and its integration capabilities. Modern solutions often provide not only legally compliant cash management but also support centralized reporting, store management, digital receipts, and connections to broader business systems.

Conclusion

For retail chains and the wider retail sector, the current developments present an opportunity to address regulatory requirements and digital transformation initiatives together, creating more efficient and connected business processes in the long term.

The planned mandatory electronic cash register requirement and the introduction of digital receipts are part of a broader shift toward digitalized and interconnected business operations. Although the final legal details remain under discussion, businesses should view the ongoing debate as an opportunity to assess their POS systems and the processes behind them.

Companies that invest in modern, integrated solutions today will be better positioned to achieve greater efficiency, transparency, and flexibility in the future.

With ITR POS, it relations already supports businesses in preparing for these requirements today. The solution covers TSE-relevant interfaces, integrates into existing IT landscapes, and, through its eBon functionality, provides a sustainable option for electronic receipt delivery.

Prepare your cash register processes today for the digital future.