Mandatory electronic registers from 2027 in Germany: are you affected?

Germany’s governing coalition has agreed to introduce a mandatory electronic cash register rule from 1 January 2027. For many businesses this would end the free choice between an electronic register and a simple open cash drawer. Important: the rule is still going through the legislative process – details may change before it takes effect.

According to the plans so far, the obligation would apply to businesses with annual revenue above €100,000. It is still open whether this threshold refers to total revenue or only to cash revenue. Whether there will be exceptions for certain sectors or transition periods is also not yet finally clarified.

As of 2026 there is no general register obligation in Germany. You can decide for yourself whether to use an electronic register, a digital POS system or an open cash drawer. However, anyone already using an electronic register has been required since 2020 to run it with a certified technical security system (TSE).

The coalition agreement also intends to abolish the receipt obligation introduced in 2020 – but for now that too is only a statement of intent.

As a rough guide: if your annual revenue is well below €100,000, you are, as things stand, likely not affected and can keep working flexibly. If you are above it, you should start looking into a certified cash register system early.

Because the exact revenue threshold and possible exceptions are not yet final, it is best to clarify your specific situation with your tax advisor.

An important clarification: Nuvio is a sales assistant, not a certified cash register system. If you fall under the future register obligation, you will need a certified system with a TSE – Nuvio does not replace that.

For the many small stalls, club and charity stands or side businesses that are not affected, Nuvio remains a fast, affordable helper in everyday selling.

The 2027 register obligation is not yet in force – it is planned. Keep an eye on developments, check your annual revenue and get professional advice if in doubt. That way you are prepared, whatever the final rule looks like.

Note: this article is general information as of mid-2026 and does not constitute legal or tax advice.