Tax fraud and paper waste: The planned end of the bonus obligation ensures joy and anger

“Do you need the receipt?” Tax fraud in retail should be avoided by introducing the bonus obligation. The German Tax Union (DStG) sees that the upcoming black and red federal government now wants to abolish the rule: “Especially now in times of scarce cash registers, to give up a proven control measure is a fatal signal,” said the chairman of the union, Florian Köbler.

Since 2020, retailers with electronic checkout systems have had to give their customers a document without being asked. The fact that many printed them on paper, which often landed in the trash afterwards, caused criticism during the introduction. According to the HDE trade association, large retail groups cost several million euros.

Tax not paid up to 70 billion euros

However, the amount of tax fraud is even higher: individual countries put the damage caused by up to ten billion euros a year according to the Federal Audit Office.

Köbler therefore sees the bonus mandatory as a success. In any case, the evidence is often available in digital form. Fraud is still possible, “but the effort for it has now become significantly higher.” In order to proceed more, more control offices are necessary.

The trade association, on the other hand, welcomes the abolition. “It does not make sense to create a bon if the customer doesn’t want to,” said HDE general manager Stefan Genth. In order to check the correct posting of all sales based on the receipts, “the control density by the tax authorities is far too low.” There is also a claim for a receipt without bonus.

Electronic health insurers should become mandatory

So far, the bonus obligation has not been valid for retailers with an open cash register – a cash box that has no technical equipment. From 2027, electronic registration coffers for shops with an annual turnover of over 100,000 euros are to become the provision, according to the coalition agreement. Your sales would then have to be held at least digitally.

The trade association doubts the benefit in view of further costs. It is important for a fair competition that companies are honest with taxes. “But the measures then have to bring added value in practice,” said Genth. There are identical recording obligations for open loading cash registers as well as for registration coffers that would have to check the tax authorities.

For the tax union, however, the cash register obligation is “long overdue”. Köbler refers to Austria, for example, where it has been in effect since 2016. The chairman says that this is one matter of fairness to customers who pay wage tax themselves, and honest companies.