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GermanyWirtschaftsprüferkammer

WPK claims partial win on draft cash-register duty, flags cash-free gap

The 9 November 2026 submission welcomes the draft's under-EUR-12,000 cash-turnover exception but warns cash-free practices may still be caught, and notes wider digital archiving for balance sheets.

By Taxxa AI OyPublished 10 November 2026

Accounting & Reporting

Industry: Across industries

The German parliament referred the Regierungsentwurf eines Gesetzes zur Fortentwicklung von Kassenaufzeichnungen und zur Bekämpfung von Steuerhinterziehung sowie zur weiteren Digitalisierung handels- und steuerrechtlicher Aufzeichnungen to its committees on 6 November 2026. The Wirtschaftsprüferkammer (WPK) answered with a submission dated 9 November 2026 addressed to the Bundestag committees, published the next day. The WPK had already commented on the Referentenentwurf in a letter of 13 August 2026.

The core of the draft is a Kassenpflicht for freiberuflich TätigeWPK: anyone with total turnover within the meaning of § 19 Abs. 2 Satz 1 UStG of more than EUR 100,000 per calendar year must record transactions through an electronic recording system within the meaning of § 146b Abs. 1 AO-EWPK. The aim is to replace open cash tills in cash-intensive sectors with tamper-proof systems, giving the tax authorities better control options and raising the detection risk for unrecorded revenue.

Against the Referentenentwurf, the Regierungsentwurf adds an exceptionWPK the chamber claims as its successWPK: taxpayers who accept cash payments but whose cash turnover stays below EUR 12,000 in the calendar year do not fall under the dutyWPK. Wirtschaftsprüfer and vereidigte Buchprüfer who accept cash only exceptionally would therefore normally be covered by the exception.

The chamber nevertheless warns of a gapWPK. It remains unclear whether the duty applies where a practice accepts no cash at allWPK. By the purpose of the provision it should not, but the wording and the explanatory memorandum, which applies the exception only where taxpayers actually take cashWPK, suggest that cash-free businesses with turnover above EUR 100,000 are still caughtWPK. Many WP and vBP practices invoice exclusively against bank transfer or direct debit and never take cash; statutory documentation, billing and evidence systems already apply to them. The WPK therefore asks for an explicit statutory exception for WP/vBP and other Freie Berufe whose business runs predominantly, or entirely, without cash, credit-card or debit-card payments.WPK

It argues the profession is not the target group of open-till abuse, acts as an organ of the administration of tax justice in its reserved tax-advisory capacity, and is already sensitised to cash as persons obliged under money-laundering law. A blanket till duty would add acquisition, maintenance and support costs without recognisable added value for fraud prevention.

New against the Referentenentwurf is also a commercial-law archiving change: the existing option to retain records as a reproduction on an image carrier or other data carriers, which § 257 Abs. 3 Satz 1 HGB has so far withheld from Eröffnungsbilanzen and AbschlüsseGesetze IM Internet, is to be extended to those balance sheets and statementsWPK. The WPK separately proposes wording for §§ 80 and 80a AO-E so that genossenschaftliche Prüfungsverbände, authorised since 1 September 2026 to assist members in tax matters, can fully join the chamber's power-of-attorney database.

Legal basis is the Regierungsentwurf's § 146b AO-E (Article 1 No. 5)WPK with the EUR 100,000 and EUR 12,000 thresholdsWPK, and the draft amendment of § 257 Abs. 3 Satz 1 HGB.

Practices with turnover above EUR 100,000 that take little or no cash should track the committee stage and check whether their payment channels keep them outside the draft duty.

Sources