Plan your first register
Are you starting a business or preparing to open? Describe your everyday sales processes, planned systems and open questions before choosing equipment.
This overview helps you prepare. It is not a full assessment or individual legal or tax advice.
Worksheet to take with you
A new shop is planning its first sale. Describe the intended process before selecting equipment or assessing turnover figures.
The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.
Create an equipment list.
ExampleLocation: Shop A; list the planned devices, apps and payment systems with their functions.
Your notesStart with your processes.
ExampleExample sale: walk through order, payment, recording and receipt delivery; note technical and tax questions separately.
Your notesFor a new business, the relevant time period must be clarified.
ExampleNew business: no completed comparison years are available. Label forecasts as forecasts and have the relevant period professionally assessed.
Your notes
What you take away
An operating-start sheet with technical and advisory questions. It does not replace business-startup advice or create a general purchase obligation.
For your conversation
Create an equipment list.
Which registers, apps and connected payment systems do you use at which locations?
Start with your processes.
Describe payment and recording channels separately. Do not assume without checking that shop-register turnover equals the total turnover relevant to the draft.
For a new business, the relevant time period must be clarified.
Comparable annual figures are not yet available.
Consider existing equipment
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.
Official sources
- Government draft · 09.10.2026Bundesrat document 585/26: Second Cash Register Act
- Current lawSection 146 of the German Fiscal Code (AO)
- Current lawSection 146a of the German Fiscal Code (AO)
An information resource from moaby, a provider of cash-register systems.
Individual tax questions belong with a tax adviser.