Start with your processes.
Whether you run a single shop or also sell online, not every business application is automatically a cash register. Nor can its legal classification be inferred from the software's name. Record which system captures which transactions.
The current cash-register rules apply independently of the proposed law. The Cash-register obligation from 2028 is treated as a government draft at our current editorial reference date. Your sector selection alone does not establish an obligation or an exemption.
Four situations you may recognise.
Small shop with a manual cash box
You use a cash box and keep records outside an electronic cash-register system.
Your next step: Review current record-keeping with your tax adviser. The relevant annual figures matter for the proposed register obligation; shop size and the number of products do not answer this question.
Electronic register with inventory management
Your register is connected to inventory and purchasing software.
Your next step: Ask for an explanation of each system's role. Document where sales are completed, how returns are recorded and which system can export the relevant data.
Physical shop with an online store
You sell in-store and online. Some orders are collected or paid for in the shop.
Your next step: Describe payment and recording channels separately. Do not assume without checking that shop-register turnover equals the total turnover relevant to the draft.
Several branches with separate registers
Each branch has its own daily closing, but all belong to your business.
Your next step: Compile a list of business establishments, systems and legal entities. Whether and how turnover should be combined must be assessed based on the business structure.
Your preparation checklist.
You do not need to make a purchase decision yet. These documents and questions will help when speaking to your provider and tax adviser.
- List registers, inventory software, the online shop and card terminals with their respective roles.
- Trace a sale, a return and a voucher transaction in your existing system.
- Describe payment flows for collection, shipping and payment in the shop.
- Gather available TSE and notification documents for every cash-register system in use.
- Have your business structure and available annual records ready for tax assessment.
Two questions for the right people.
For your tax adviser
Which turnover from our sales channels and branches belongs to the same business entity under the proposed rules?
For your register provider
How are sales, returns and voucher transactions recorded traceably, and which exports can we provide from the system?
The legal basis behind the assessment.
For existing records, the main starting points are § 146 AO, for electronic cash-register systems within the scope of the rules § 146a AO and § 1 KassenSichV are the starting points. The precise scope must match the system being used.
For the proposed law, we link to the official BMF legislative procedure page. The examples on this page do not create special exemptions for these sectors.
Make everyday sales easier to manage.
Want to bring your register, products and payments together? The moaby team will discuss what your existing equipment can do and what you would like to add.
Talk to moabyThis page covers selected cash-register topics. It does not replace individual legal or tax advice. View sources and the editorial reference date.