Find your way through current rules, open questions and the government draft for 2028. The check points you towards relevant topics for your next step.
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With an open cash box, traceable records and appropriate documents are central. Choosing a simple register does not make these questions unnecessary.
Applicable recording duties remain even without an electronic register. Business transactions must generally be recorded individually and in an orderly manner; cash receipts and cash expenses must be recorded daily. Whether an exception to individual recording applies requires a separate assessment of your business.
Further readingThe receipt-provision duty under section 146a(2) AO applies to the electronic systems covered there. For an open cash box, this does not create a blanket exemption from other document or recording duties. Clarify which documents are actually required.
Further readingDescribe a normal sales day, including income, expenditure and the receipts available. Show your tax adviser how you currently record these transactions. This helps distinguish questions about today's practice from separate questions about the government draft.
Further readingAssess a manual cash box objectively: check current records, business structure and a possible future switch separately.
What is planned for 2028Existing records
A possible new duty to use a system does not remove these existing tasks.
Business structure
The classification intended by the draft must therefore not be inferred from one location's turnover alone.
Planning a switch
Whether and when a switch becomes necessary remains a separate question under the final rules.
Bring together one day's documents as an example. Describe how they relate and record gaps as questions rather than inventing a seemingly suitable explanation afterwards.
Manual cash boxCheck how sales, cash movements and receipts are recorded and retained. Orderly documentation already matters today.
Your existing systems and documents, and the specifics of your activities.
Technical questions go to the provider. Discuss tax classification and individual duties with your tax adviser.
Table, counter & on the go.
Food-service guideProducts, receipts & branches.
Retail guideServices & products.
Salon guideYour sector is not listed? Start with the general Cash Register Check.
No general obligation to use an electronic register.
Record-keeping remains necessary.Government draftProposed changesNot yet law.
The draft alone does not create a purchase deadline today.The plans for 2028 do not create a blanket obligation to buy a register today. What matters is the rules already in force, your business processes and whether your existing register is suitable. Our check helps you separate these questions.
On 23 September 2026, the Federal Cabinet approved a government draft. This is a step in the legislative process, not yet an enacted law. Changes remain possible.
Yes. You receive guidance directly on the page. Your answers stay in your browser during the check. They are not copied into a contact form.
No. The check provides guidance on selected cash-register rules based on your answers. For special cases or unclear information, it shows which questions to discuss with your tax adviser.
The website is operated by moaby . We develop and sell cash-register systems. The information and check are free. If you would like help with selection, setup or switching, you can then contact our team.
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An information resource from moaby, a provider of cash-register systems.
Individual tax questions belong with a tax adviser.
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