Guide: POS
Receipt obligation: the rules for receipts in German hospitality
· This guide is not tax advice.
What the obligation means
The receipt must be offered to the guest in direct connection with the transaction. If the guest does not take it, you do not have to keep it. Paper is not mandatory.
Paper or digital receipt
An electronic receipt is allowed if the guest can actually receive it, for example via a QR code opened on a phone. Merely showing it on the register display is not enough.
What belongs on the receipt
Name and address of the business, date and times of the transaction, quantity and type of service, transaction number, price and tax, and the serial number of the register or security module (§ 6 KassenSichV). More in the TSE guide.
Exemption from the obligation
Businesses selling goods to many unknown persons can apply to the tax office for an exemption (§ 146a (2) sentence 2 with § 148 AO). It requires that issuing receipts would be an unreasonable hardship and can be revoked. In practice it is rarely granted.
Business entertainment receipts
Guests who deduct business entertainment as an expense need a machine-generated receipt from a register with a TSE. The Federal Ministry of Finance set this out in a letter dated 30/06/2021.
How MEVARIA helps
MEVARIA prints the receipt with all TSE data or issues it as a digital receipt by QR code. The guest opens it in their phone's browser.
Restaurant POS system for Germany, with TSEFrequently asked questions
Does the guest have to take the receipt?
No. You must offer the receipt; the guest does not have to take it.
Is showing the receipt on the register display enough?
No. The guest must be able to receive the receipt, on paper or electronically, for example via a QR code.
Can I get an exemption from the obligation?
Only on application to the tax office, if you sell to many unknown persons and issuing receipts would be an unreasonable hardship. The exemption can be revoked.