Cash Registers

There is no legal requirement to purchase and operate electronic cash registers.
Even under the new legal framework effective as of 2017, it remains possible to operate an open cash register. The Act on Protection Against Tampering with Digital Basic Records of December 22, 2016, amended the German Fiscal Code (AO) in Sections 146 et seq. Section 146(1) of the AO now expressly stipulates that transactions and other required records must be recorded individually. An exception to the individual recording requirement exists for reasons of reasonableness when selling goods to a large number of unknown persons in exchange for cash payments. However, this does not apply if an electronic recording system is used. Thus, two scenarios must be distinguished:

1. An electronic cash register system has been in use to date -> In this case, an upgrade to the new standards is necessary. In particular, it must be ensured that each transaction is documented electronically, individually, and in a tamper-proof manner.
2. No electronic cash register system has been used to date -> Open cash registers may continue to be used. Even when using a manual cash register, there is generally a requirement for individual transaction recording. An exception may be considered only on the basis of reasonableness (see above).