Bavaria launches initiative to abolish the obligation to issue receipts

In addition, the Free State is calling for an increase in the so-called employee allowance for tax from 1,230 to 2,000 euros. Munich. Since 2020, retailers in Germany with electronic cash register systems have had to give their customers a receipt for every purchase without being asked to do so. The aim of the receipt requirement is to prevent tax fraud.

Burden on entrepreneurs and the environment

The Bavarian state government is now criticising the obligation to issue receipts – as it is formally called – as a significant burden on businesses and the environment without any concrete benefit being offset. The obligation to equip electronic cash register systems with a technical security device means that the tax recording of sales is already sufficiently verifiable.

In addition, most purchases are now made cashless using debit or credit cards. It is therefore time to replace the obligation to issue receipts with receipts on request. Prime Minister Markus Söder (CSU) recently announced the new Federal Council initiative in his government statement on reducing bureaucracy in the state parliament.

Reduce bureaucratic burden

Bavaria argues that the increase in the employee allowance should reduce the bureaucratic burden of tax increases. This is the amount up to which business expenses are taken into account as a flat rate for income from employment. The state government is also calling for the increase of other allowances and tax exemption limits, for example for temporary wage replacement benefits.

Bavaria’s Finance Minister Albert Füracker (CSU) did not want to give a prediction as to whether the proposal has a chance of gaining a majority in the Bundesrat – but he was rather skeptical. However, he stressed that he would promote it and fight for it.