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This page reports what German law and the Federal Ministry of Finance say about electronic cash registers, with dates. It does not assess anyone’s case: whether and how a rule applies to your business is for your tax adviser to say.

What the law provides

Section 146a of the German Fiscal Code (Abgabenordnung) sets three things for those who record sales with an electronic system [11]:

• security device: the system must be protected by a certified technical security device, the TSE, made of a security module, a storage medium and a uniform digital interface (subsection 1);
• receipt: a receipt for the transaction must be issued to the buyer, right after the transaction; for sales of goods to many unidentified people the tax office may grant an exemption, which can be revoked (subsection 2);
• notification: the system must be reported electronically to the competent tax office within one month of purchase or decommissioning (subsection 4).

According to the ministry’s frequently asked questions, updated on 29 April 2026, the TSE has been required since 1 January 2020 and the receipt can be on paper or electronic, for example by e-mail or on the customer’s phone [12]. The buyer is not required to take it. The notification is made with «Mein ELSTER», available since 1 January 2025, or from software through the ERiC interface [12].

Today a cash register is not mandatory in Germany

The ministry says so explicitly: lawmakers chose not to introduce a general cash register obligation, so an open cash box without an electronic system can also be used; in that case there is no receipt obligation, but the rules on keeping records still apply [12]. The TSE rules apply to those who use an electronic system. In 2026 the government approved a bill that would change this from 2028: we cover it in the cash register obligation in Germany from 2028.

What the TSE costs in price lists

In the price lists we read, the TSE is priced in two ways:

An included TSE does not mean the system costs less: the total is what counts. To compare the cost over three years with your takings, use the calculator.