Crafts criticize law on mandatory cash registers and receipts

The Central Association of German Crafts criticizes the new draft law on mandatory cash registers as being too burdensome for craft businesses and demands concrete adjustments.

This article is part of the special topic "Cash register management: What do businesses need to pay attention to?"

The planned new legislation regarding mandatory cash registers is facing significant criticism from the skilled trades sector. The German Confederation of Skilled Crafts (ZDH ), along with other leading business associations, has expressed serious concerns about the current draft legislation. Significant changes to the cash register and receipt requirements could mean considerable additional burdens for many businesses.

The draft law is scheduled to be approved by the Federal Cabinet in September 2026 and subsequently debated in Parliament.

The obligation to receive receipts is not completely abolished.

According to the German Confederation of Skilled Crafts (ZDH), the mandatory provision of electronic receipts from January 1, 2028, will lead to high costs for electronic cash registers. Furthermore, the existing obligation to issue a paper receipt will not be completely abolished. Customers will still have a legal right to a written receipt. "The complete abolition of the receipt obligation promised in the coalition agreement will not be implemented. We demand a return to issuing receipts only upon request and the elimination of the general receipt obligation," the confederation stated.

The revenue threshold is too low.

The German Confederation of Skilled Crafts (ZDH) believes the proposed revenue threshold of €100.000 is too low. Even small craft businesses would be affected, although they often have low cash sales and limited resources for additional obligations. The threshold should be more closely aligned with actual cash sales. The ZDH is calling for exemptions for businesses with low cash sales.

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Overwhelmed by tight deadlines

Many businesses will be unable to implement the technical requirements by January 1, 2028. The association is calling for both the mandatory use of electronic cash registers and the requirement to issue electronic receipts to be postponed by one year to January 1, 2029.

Uncertainty regarding open cash registers

The draft legislation lacks a legal obligation to offer digital payment options . This contradicts the coalition agreement and creates uncertainty regarding the continued operation of traditional cash registers. The German Confederation of Skilled Crafts (ZDH) calls for a sensible integration of both requirements to ensure legal certainty.

Strict sanctions and a desire for more targeted controls

Even tax-compliant businesses face hefty fines for formal errors. Violations of the obligation to issue receipts can result in fines of up to €5.000, while failure to comply with the cash register requirement can lead to fines of up to €25.000. Instead of new regulations, the German Confederation of Skilled Crafts (ZDH) is calling for increased audit frequency, as recommended by the Federal Court of Auditors. The association expressly welcomes the introduction of a criminal offense against manipulation software .

Financial relief demanded

Businesses cannot pass on higher investment costs to customers in the current economic climate. The German Confederation of Skilled Crafts (ZDH) therefore proposes a separate depreciation rule for electronic recording systems and their peripherals, in accordance with Section 146a of the German Fiscal Code.

The advisors at the Chambers of Crafts will be happy to help you with any legal questions!

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