POS systems, obligation to issue receipts

Detailed description

Since 01/01/2020, the obligation to issue receipts has been in effect for every entrepreneur who uses an electronic recording system.
electronic recording systems are electronic or computerized cash register systems.
From 01/01/2020 to 09/30/2020 at the latest, the electronic recording systems must be protected against manipulation with a certified technical security device.
The obligation to issue receipts does not apply to manually operated, open cash registers.

The obligation to report the electronic recording system to the tax office is currently suspended.
In exceptional cases, the tax office can exempt from the obligation to issue receipts in order to avoid undue hardship. For this purpose, a written application with detailed reasons must be submitted to the responsible tax office. The application will then be checked by the tax office.

Section 146a Tax Code

Keywords: Receipt requirement Cash registers Documentation requirement Obligation to issue receipts Till

Last updated: 27.04.2025