Germany’s Higher Administrative Court of Lüneburg asked the ECJ to decide whether a QR code can replace a paper receipt from weighing scales, challenging the long-held view that only printed paper meets legal standards. The case could redefine receipt rules under EU law, focusing on whether digital formats still guarantee transparency, legibility, and customer protection.
Germany: Is a QR Code Enough Instead of a Paper Receipt?
Public
Germany
Author: Ivana Picajkić
Category:
Fiscal subject related
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1703
Content accuracy validation date:
03.09.2025
Content accuracy validation time:
08:13h
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.
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