A starting point for your business: current rules, the government draft for 2028 and questions to discuss with your tax adviser.
Payment method and recording method are two different questions. Compare your actual sales process before inferring requirements from a device name.
A cash box or drawer does not record sales electronically. Applicable recording duties nevertheless remain. Business transactions must generally be recorded individually, and cash receipts and cash expenses daily; possible exceptions to individual recording require a separate assessment.
Further readingFor an electronic register system covered by the legislation, TSE, receipts and notification to the tax office are among the additional requirements. The specific system and its functions matter. An app, a terminal and a register do not automatically perform the same task.
Further readingCard payment describes how payment is made. By itself, it does not establish whether an electronic recording system falls within the requirements. Check recording and payment separately; “card only” does not automatically exempt a system from TSE requirements.
Further readingWhat to clarify when potentially switching from a manual cash box to an electronic register: processes, older documents and technical support.
What is planned for 2028Records
A new duty to use a system would not retrospectively replace older records.
Daily process
When changing systems, staff should practise the new process, including corrections.
Access to documents
A switch should not interrupt access to older documents that are still needed.
For a typical sale, sketch where the amount is recorded, how payment is made and which documents are available afterwards.
Compare types of registersDocument how card payments, cash payments and any delivery platforms enter the records.
Ask for a demonstration of receipt provision, cancellations and data export on your own register.
Keep TSE documents, existing register notifications and data exports where they can be found.
Table, counter & on the go.
Food-service guideProducts, receipts & branches.
Retail guideServices & products.
Salon guideYour sector is not listed? Start with the general Cash Register Check.
No general obligation to use an electronic register.
Record-keeping remains necessary.Government draftProposed changesNot yet law.
The draft alone does not create a purchase deadline today.The plans for 2028 do not create a blanket obligation to buy a register today. What matters is the rules already in force, your business processes and whether your existing register is suitable. Our check helps you separate these questions.
On 23 September 2026, the Federal Cabinet approved a government draft. This is a step in the legislative process, not yet an enacted law. Changes remain possible.
Yes. You receive guidance directly on the page. Your answers stay in your browser during the check. They are not copied into a contact form.
No. The check provides guidance on selected cash-register rules based on your answers. For special cases or unclear information, it shows which questions to discuss with your tax adviser.
The website is operated by moaby . We develop and sell cash-register systems. The information and check are free. If you would like help with selection, setup or switching, you can then contact our team.
A new register, a better solution or a specific question? Tell us what your business needs. We will help you find suitable technology.
Selection, setup or switching: we help you with your cash-register system.
An information resource from moaby, a provider of cash-register systems.
Individual tax questions belong with a tax adviser.
Provider detailsArticles on cash-register technology, payment processes and everyday business operations — on the blog of moaby.
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