Prepare for possible changes
What can you prepare while the legislative process is still ongoing? These four steps help you organise your equipment inventory, documents and open questions.
This overview helps you prepare. It is not a full assessment or individual legal or tax advice.
Worksheet to take with you
You are considering replacing equipment because of the announced changes. Record existing equipment, assumptions and decisions separately.
The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.
List your existing technology.
ExampleExisting equipment: Register A is available; ask the provider to demonstrate its current functions on the device.
Your notesGather documents for your tax adviser.
ExampleDocuments: the 2025 annual accounts are available; current-year figures are provisional and are not treated as final accounts.
Your notesCheck the legislative status again.
ExampleAssumption: the draft may change. Check the official status again before placing an order based on it.
Your notes
What you take away
A decision brief: existing equipment, substantiated information, unresolved assumptions and the next review point. This does not create a purchase obligation.
For your conversation
Check your current cash-register practices.
If you already use an electronic register, you should not put off TSE, receipts, records or notification until 2028.
List your existing technology.
An inventory shows which devices and contracts you already have. The draft alone does not establish a need to buy new equipment.
Gather documents for your tax adviser.
Have your business structure, locations and available annual records ready. Separate final figures from estimates.
Check the legislative status again.
Before basing a decision on a proposed deadline, check the latest official publications.
Official sources
- Government draft · 09.10.2026Bundesrat document 585/26: Second Cash Register Act
- Current lawSection 146a of the German Fiscal Code (AO)
An information resource from moaby, a provider of cash-register systems.
Individual tax questions belong with a tax adviser.