Germany to Make Digital Receipts Mandatory from 2028

Introduction

If you've ever stuffed a crumpled paper receipt into your wallet after shopping in Germany, that experience may soon become a thing of the past. Germany's cabinet has approved a draft law that would make digital receipts mandatory from 2028. The stated goals are reducing paper waste, cutting bureaucracy, and tackling tax fraud. For expats living in Germany, this is a practical change that will affect everyday shopping — whether you're buying groceries, filing expenses for work, or keeping records for your tax return.

What the New Law Proposes

The cabinet's draft law sets 2028 as the target year for the switch to digital receipts at point-of-sale terminals across Germany. Rather than automatically printing a paper slip, businesses would be required to issue receipts digitally — for example, via email, an app, or a QR code.

The government says the change serves three purposes: less paper consumption, less administrative burden for businesses, and a stronger tool against tax evasion. By digitising transaction records, it becomes harder for cash register fraud — a known issue in the retail sector — to go undetected.

That said, the draft law does foresee exceptions, though the source does not specify which businesses or situations would qualify. Retail industry representatives have also raised criticism against the proposal, suggesting implementation may not be entirely smooth.

What This Means for Everyday Life in Germany

For expats, receipts matter more than they might seem at first glance. They are often needed for:

• Work expense claims: If your employer reimburses business purchases, you typically need receipts as proof.
• Tax returns: Anyone submitting a German tax return (Steuererklärung) may need receipts to support deductions.
• Returns and warranties: Shops in Germany frequently ask for a receipt when you return an item or make a warranty claim.
• Accounting for freelancers and the self-employed: If you work freelance or run a small business in Germany, receipt management is a key part of your bookkeeping.

A shift to digital receipts could actually simplify things for organised expats — digital records are easier to store, search and submit. However, it will require that both businesses and consumers have the infrastructure in place to send and receive them reliably.

Retail Criticism and Remaining Questions

The retail sector has pushed back against the draft law, though the specific objections are not detailed in the available information. Possible concerns generally include the cost of upgrading point-of-sale systems, data privacy questions around collecting customer contact details to send digital receipts, and the risk of excluding customers who are less tech-savvy or who do not wish to share personal data at the checkout.

It is also worth noting that this is currently a draft law (Gesetzentwurf) approved by the cabinet — it still needs to pass through the legislative process before becoming binding. Expats do not need to take any action right now, but it is worth staying informed as the law progresses.

Frequently Asked Questions

When will digital receipts become mandatory in Germany?

According to the cabinet's draft law, digital receipts are planned to become mandatory from 2028. The law still needs to complete the full legislative process, so the exact timeline could shift.

Will I still be able to get a paper receipt after 2028?

The draft law foresees some exceptions, but the details of who qualifies have not been specified in the available information. For clarity on exceptions, follow official government communications as the law develops.

Does this affect my tax return or expense claims?

Digital receipts are generally accepted for tax and expense purposes, but the exact requirements depend on your employer's policy and the German tax authorities' rules at the time. If you file a Steuererklärung or claim work expenses, it is worth checking with a tax adviser (Steuerberater) as 2028 approaches to ensure your digital receipts meet the required standards.

What if I don't want to share my email or phone number at the checkout?

This is a valid concern that has not been addressed in the current draft. Data privacy (Datenschutz) is a sensitive topic in Germany, and it is likely that this question will be debated as the law moves through parliament. Keep an eye on updates from consumer protection organisations in Germany.

Conclusion and Next Steps

Germany's move towards mandatory digital receipts from 2028 is a gradual but meaningful shift in how everyday transactions are recorded. For most expats, the change is likely to be neutral or even beneficial — digital records are simpler to manage. However, if you are self-employed, a freelancer, or regularly file expenses, it is worth familiarising yourself with digital receipt management tools now so you are well prepared well before the deadline.

For now, no action is required. Monitor the progress of the law through official German government channels and speak to a Steuerberater if you have specific questions about how digital receipts will affect your tax situation.

Source: tagesschau