Fiscal subject related
In August 2025, the Higher Administrative Court of Lüneburg referred a question to the European Court of Justice (ECJ): must receipts from cash register scales always be printed on paper, or can a digital QR code also count?
The case:
A grocery store allowed customers to choose between a paper receipt or a QR code at its weighing scales. The Lower Saxony State Office for Metrology argued this violated the law, insisting only paper receipts are valid. It even threatened to revoke the calibration of the scales. The store appealed, but the Administrative Court ruled that paper receipts were mandatory.
The Measuring and Verification Ordinance (MessEV) and the EU Measuring Instruments Directive (2014/32/EU) require receipts to be "printed," clear, legible, and permanent. Traditionally, this has been understood to mean paper.
The debate:
- The Higher Administrative Court sees room for a broader interpretation.
- It noted that EU standards (DIN EN 45501:2015) describe printers only as one example of electronic devices and aim to be technology-neutral.
- The main purpose of the rule is customer protection: receipts must make transactions transparent and verifiable over time. A QR code could serve this purpose if customers have a choice.
The ECJ will now decide whether digital receipts, like QR codes, can replace paper receipts under EU law.
Other news from Germany
New document was uploaded: S4FiscalBackoffice Patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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