What does the government draft for 2028 say? What remains open? Read about the proposals, their conditions and how they differ from current law.
The draft covers more than purchasing a register. Read the proposed changes against the rules that already apply and check the relevant conditions.
Covered electronic systems already have requirements concerning TSE, records, receipts and notification. Electronic receipts are already possible under current conditions, particularly with the recipient's consent and in a standardised data format.
Further readingThe government draft proposes extending electronic register requirements and would generally replace the current receipt-provision duty with electronic provision. Transitional arrangements are proposed for certain systems with weighing functions. This is a proposal, not a change to your processes that is already in force.
Further readingAssessing the draft requires reading the turnover definition, strict thresholds and cash-acceptance condition for the proposed cash-turnover exception together. Transitional arrangements and special cases also remain important. The detailed explanation presents these conditions in context.
Further readingThe government draft contains several changes. A comparison helps distinguish the planned use of electronic cash registers from receipt-related questions.
What is planned for 2028Duty to use a system
Under certain conditions, the draft provides for an additional duty to use an electronic system.
Providing receipts
The draft would change the general rules on providing receipts; specific transitional rules must be read separately.
Existing system
A possible reform replaces neither checking them today nor examining the specific technical equipment.
Compare a proposed change with your business's current process. Record separately what already applies and what would depend on future legislation.
What is proposedThe current stage of the legislative process and the full draft wording.
Turnover definitions, reference periods, boundary cases and possible exemptions.
How existing cash-register rules apply to the business situations described.
Table, counter & on the go.
Food-service guideProducts, receipts & branches.
Retail guideServices & products.
Salon guideYour sector is not listed? Start with the general Cash Register Check.
No general obligation to use an electronic register.
Record-keeping remains necessary.Government draftProposed changesNot yet law.
The draft alone does not create a purchase deadline today.The plans for 2028 do not create a blanket obligation to buy a register today. What matters is the rules already in force, your business processes and whether your existing register is suitable. Our check helps you separate these questions.
On 23 September 2026, the Federal Cabinet approved a government draft. This is a step in the legislative process, not yet an enacted law. Changes remain possible.
Yes. You receive guidance directly on the page. Your answers stay in your browser during the check. They are not copied into a contact form.
No. The check provides guidance on selected cash-register rules based on your answers. For special cases or unclear information, it shows which questions to discuss with your tax adviser.
The website is operated by moaby . We develop and sell cash-register systems. The information and check are free. If you would like help with selection, setup or switching, you can then contact our team.
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