Guide

Receipt Obligation in Restaurants

Since 2020, every restaurant must issue a receipt for every transaction. What does this mean for you?

Get TSE-compliant

What Is the Receipt Obligation?

The receipt obligation (§146a AO) requires every business using an electronic POS system to create and offer a receipt for every transaction — paper or digital.

Sources: BMF Letter of 29 June 2020, BMF Letter of 29 June 2020

Requirements

Key requirements for all restaurants with electronic POS:

  1. Digital Receipts

    Digital receipts are permitted — but the customer must consent. Paper is the default.

  2. TSE Required

    Your POS must have a certified Technical Security Device (TSE).

  3. Required Receipt Data

    Name, address, date, items, amounts, tax, and TSE signature.

  4. 10-Year Retention

    All receipts and POS data must be stored for 10 years.

  5. Digital Receipts

    Digital receipts are permitted — but the customer must consent. Paper is the default.

Penalties

Non-compliance can be costly:

€25,000

Fine

Intentional violations can result in fines up to €25,000.

Estimation

Tax Audit

Faulty records lead to revenue estimation.

Anytime

Surprise Audit

Tax office can audit your POS without notice.

How GastroSystem Helps

Automatic compliance:

Automatic Receipts

Every receipt includes all required data + TSE signature.

Digital Receipts

Send receipts via email or QR code.

TSE Integration

Certified TSE — hardware and cloud.

Digital Archive

10-year compliant archiving.

Try for free

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FAQ — Receipt Obligation

Is GastroSystem TSE-compliant?

Yes. Our POS system is TSE-certified and meets all legal requirements.

Are digital receipts allowed?

Yes — with customer consent.

Do I need a TSE?

Yes. Mandatory since 2023 for all electronic POS systems.

Is GastroSystem TSE-compliant?

Yes. Fully certified.

Is GastroSystem TSE-compliant?

Yes. Our POS system is TSE-certified and meets all legal requirements.

Get TSE-Compliant Now

GastroSystem handles receipt compliance automatically.

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