Since its introduction almost five years ago, the obligation to issue receipts has remained controversial.

"Do you need the receipt?" The introduction of the mandatory receipt system was intended to prevent tax fraud in the retail sector. The German Tax Union (DSTG) views the incoming coalition government's intention to repeal the rule with skepticism: "Abandoning a proven control measure, especially now in times of tight budgets, would send a fatal signal," said the union's chairman, Florian Köbler.

Since 2020, retailers with electronic point-of-sale systems have been required to provide their customers with a receipt for every purchase, without being asked to do so. The fact that many printed these on paper, which often ended up in the trash, caused criticism when it was first introduced. According to the German Retail Association (HDE), the receipt requirement has cost large retail groups several million euros.

However, the amount of tax fraud at the cash registers is even higher: according to the Federal Audit Office, individual countries have estimated the damage caused at up to ten billion euros per year.

Köbler therefore sees the mandatory receipt requirement as a success. Receipts are often available in digital form these days anyway. While fraud is still possible, "the effort required has become significantly greater." To combat this, more controls by tax authorities are necessary.

The trade association, however, welcomes the abolition. "It doesn't make sense to create a receipt if the customer doesn't want one," said HDE Managing Director Stefan Genth. To verify the correct posting of all sales using the receipts, "the level of control by the tax authorities is far too low." Even without the receipt requirement, there is a right to a receipt.

Until now, the receipt requirement did not apply to retailers with an open till—that is, a cash register without any technical equipment. Starting in 2027, electronic cash registers will be mandatory for businesses with an annual turnover of over €100,000, according to the coalition agreement. Their sales would then have to be recorded digitally, at least.

The trade association doubts the benefits, given the additional costs. While it's important for fair competition that businesses be honest about their taxes, Genth said, "the measures must also deliver added value in practice." There are identical record-keeping requirements for both open tills and cash registers, which tax authorities must monitor.

For the tax union, however, the cash register requirement is "long overdue." Köbler points to Austria, for example, where it has been in effect since 2016. The chairman says this is a matter of fairness towards customers who pay their own income tax and honest businesses.