Registrierkassenpflicht 2028: Who It Affects – and How to Switch Without Stress

Until now in Germany the rule is: nobody has to use an electronic cash register. Anyone who wants to can work with an open cash drawer – a cash box, notes, a counting log. That is set to change: the 2025 coalition agreement announced a Registrierkassenpflicht (mandatory electronic cash register) for businesses with more than €100,000 in annual turnover. 1 January 2027 was the date originally floated; following the BMF draft bill and an announcement by Finance Minister Klingbeil (16 July 2026), the planned start is now 1 January 2028 – still not law.

What is concretely planned

• Effective date: planned for 1 January 2028 (the coalition agreement first named 2027; Klingbeil moved the date to 2028 on 16 July 2026).
• Affected: businesses with more than €100,000 in turnover per year – typically including many who today deliberately work without a register: hair salons, bakeries, farm shops, market stalls, ice cream parlours, kiosks.
• Required: an electronic recording system that meets the tax requirements – TSE signature, GoBD-compliant records and DSFinV-K export for the Kassennachschau (cash inspection).
• In return, the receipt requirement (Bonpflicht) is to be relaxed.

What is still open

The law has not yet been passed (as of June 2026). The most important open points:

• Does the €100,000 threshold apply to cash turnover or total turnover?
• What transition periods are there – for example for businesses that exceed the threshold for the first time?
• Are there exemptions for certain industries or sales situations (e.g. funfairs, club festivals)?

So don’t rely on the details – but do rely on the direction: the open cash drawer is a discontinued model. Anyone above the threshold or close to it should plan for the switch.

”I never wanted a cash register” – understandable. But:

Most businesses that work without a register today do so for a good reason: POS systems were considered expensive, bulky and complicated. A tower of drawers on the wall, training sessions, a maintenance contract – for a market stall? Never.

It’s just that the cash register of the old days no longer exists in that form. A modern POS is a web application in the browser – it runs on the smartphone or tablet you already have in your pocket.

What switching with DiKAS looks like

1. Create items – with AI. Photograph your price list or menu and upload it: the AI recognises items, prices and options and creates everything automatically. The dreaded “weekend of typing in items” turns into reading through the result over a coffee.
2. Ring up sales in the browser. On a phone, tablet or PC – 1 client is included in every tariff (Club: 2); from the Gastro tariff onwards, additional clients can be added for €39/month each. For card payments you connect your own EC terminal (ZVT) at your bank’s conditions.
3. TSE included. In the Basic tariff, the online Cloud TSE is included – entirely without additional hardware. From the Gastro tariff onwards, you choose freely: keep the Cloud TSE (€12/month) or the Swissbit USB TSE (one-off €269*, no ongoing TSE costs) – with minor restrictions depending on your setup (details in the article TSE Requirement & KassenSichV). Both are KassenSichV-compliant.
4. Close out audit-proof. Daily close-out in two minutes, DSFinV-K export for the audit, DATEV export for the tax advisor – encrypted and sent straight by email if you like.

The cost: from €29 per month (Basic tariff, plus VAT), cancellable monthly, and with self-installation no setup costs.

Why switching early beats deadline panic

By the planned effective date (1 January 2028), everyone wants the same thing at once: consulting, setup, TSE orders, coordination with the tax advisor. Anyone who switches calmly and early has three advantages:

• Settling in without pressure – you and your team get to know the POS in normal operation.
• Immediate benefit – clean daily close-outs, reports (what actually sells best?) and a tax advisor who gets finished exports instead of shoeboxes.
• No risk – cancellable monthly means: if it doesn’t fit, you’re not tied in.

What this looks like in practice is shown in the overview Mandatory cash register 2028: The small POS – or you can just try it out directly: Try for free.

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As of June 2026, updated July 2026 (planned start now 1 January 2028). The legislative process is ongoing – this article reflects the planning status and does not replace legal or tax advice.

* The TSE hardware is certified for a 5-year term; after that it is replaced.