What changes for German cafés and restaurants in 2027, and what is only planned?

This page was last checked on 2 November 2026 and covers Germany and the EU. Many sites still say Germany's cash register duty starts in January 2027. That was the coalition agreement's plan. The current draft bill says 2028. So every point below says whether it is already law or only planned.

What is already law for 2027 and what is only planned?

The new minimum wage, the e-invoice duty, the takeaway rule and the AI Act dates are law. The cash register duty and the digital receipt are only planned.

What is the German minimum wage in 2027?

Germany's statutory minimum wage is 14.60 euros gross per hour from 1 January 2027. It is set in section 1 of the Fifth Minimum Wage Adjustment Regulation of 5 November 2025, so this one is decided. It follows the decision of the Minimum Wage Commission. It is 5.04 percent above today's 13.90 euros.

DEHOGA, the German hospitality association, calculates 2,540 euros gross a month for a 40-hour week. The minijob limit rises from 603 to 633 euros, which at minimum wage is still about 43 hours a month.

An example with made-up numbers: Café Morgenrot pays 300 hours a week at minimum wage. 70 cents more, times 300 hours, times 52 weeks, comes to 10,920 euros gross a year, plus employer contributions. Run that sum with your real hours before you set your 2027 prices.

Is there a cash register duty in Germany from 2027?

No, Germany has no general cash register duty in 2027. It is still a draft bill, and that draft starts it on 1 January 2028.

• Coalition agreement: the original plan was a duty from 1 January 2027 above 100,000 euros annual turnover.
• 23 September 2026: the cabinet adopts the draft, now starting in 2028.
• 9 October 2026: it reaches the upper house as Bundesrat paper 585/26, with a deadline of 20 November.
• 6 November 2026: the first reading in the Bundestag is scheduled, paper 21/8867.
• 18 December 2026: the target date for finishing the process, according to the Hanover chamber of commerce (IHK).

The text can still change until it is published. The current draft, a new section 146b of the German Fiscal Code, says:

• Who: businesses with total turnover above 100,000 euros in a calendar year. All turnover counts, card payments too.
• Exception: businesses that accept cash and take under 12,000 euros a year in cash. The explanatory notes say this only applies if cash is accepted at all, so a fully cashless café probably can't rely on it. Ask your IHK if that's you.
• Start: 1 January 2028 if you were above the limit in 2026. If you first pass it in 2027 or later, 1 July of the following year.
• Fine: up to 25,000 euros for running without a suitable till despite the duty.
• More exceptions: to be set later by the finance ministry. DEHOGA in Baden-Württemberg wants fixed exceptions, for example for street festivals and markets.

The duty to print a receipt would end on the same date. You would provide it electronically instead, for example as a QR code on the till display, a download link, NFC or email. Guests don't have to take it and can still ask for paper. Tills with built-in scales may keep printing until the end of 2032, which matters to some bakeries.

Already law today: if you record sales electronically, section 146a of the Fiscal Code and the Cash Register Security Regulation (KassenSichV) require a certified security device (TSE), and you must report the till to the tax office. An open cash drawer is still allowed until a new rule applies. The finance ministry estimates, as reported by the national regulatory control council, about 115,000 such drawers and 500 to 575 euros per new till with TSE. That is an estimate for the bill, not a quote.

Who must send e-invoices from 2027?

From 1 January 2027, German businesses with 2026 total turnover above 800,000 euros must issue e-invoices, but only on invoices to other businesses in Germany. The rule comes from the Growth Opportunities Act (Wachstumschancengesetz), and the Stuttgart IHK sets it out. Nothing changes for private guests, and small-amount invoices up to 250 euros are excluded.

Everyone else has until the end of 2027. From 1 January 2028 the duty covers all businesses. All businesses have had to be able to receive e-invoices since 2025.

In hospitality this mostly touches company parties, catering and large business meals. Paying cash doesn't change it: according to Haufe's account of the finance ministry FAQ, you can hand over a till receipt on the spot and correct it later with an e-invoice. Ask your till provider and your bookkeeper how that should work for you.

What changes for takeaway in 2027?

From 12 February 2027, businesses selling takeaway food or drinks must fill containers that guests bring themselves. This is Article 32 of the EU Packaging Regulation (PPWR), and it applies across the EU. The filled product can't cost more than in single-use packaging, and a clearly visible sign has to say so.

From 12 February 2028, Article 33 adds a duty to offer a reusable option too. Micro-enterprises are exempt from that one: fewer than 10 staff and at most 2 million euros turnover or balance sheet. Article 32 doesn't state that exception. German trade associations point out that the own-container rule goes further than current German law. Ask your local food authority (Lebensmittelüberwachung) how to handle it hygienically.

What does the EU AI Act mean for cafés and restaurants?

Nothing new starts under the EU AI Act on 1 January 2027. The rules arrive in stages, and Regulation (EU) 2026/1744 moved some of them back on 27 July 2026.

• Since February 2025: bans and AI literacy. The new Article 4 asks for measures that support your staff's knowledge, not a fixed level.
• Since 2 August 2026: transparency rules. Providers must build AI systems so people can tell they are dealing with AI.
• 2 December 2027: high-risk rules under Annex III. These include systems that filter job applications or assess candidates.

For a normal business that means: say so if a chatbot answers on your website, and ask the provider before you let AI decide on applicants. There's more in our article on AI for restaurants.

Does the 7 % VAT on food stay?

Yes, Germany's 7 % VAT on food has applied since 1 January 2026 and doesn't change in 2027. Section 12(2) no. 15 of the VAT Act covers restaurant and catering services except drinks, and states no end date. Drinks stay at the standard rate. Check that your till assigns every item correctly. What belongs on the menu is in what must be on a menu in Germany.

What is changing with guests?

The clearest finding is that guests pay more while German restaurants sell less after inflation. There are no figures for 2027 yet, and most trend lists online are opinion. This table shows only what was measured.

A real fall means less turnover once price rises are taken out. It doesn't directly say how many guests came. DEHOGA describes guests as more price-sensitive, which is the association's assessment. The Bitkom figures are surveys of people aged 16 and over in Germany, not measurements inside restaurants. We found no official figure for how much of the VAT cut reached guests.

A business can still take something from this. People who go out less should find you easily and want to come back. Your menu and hours have to be right online. How one visit turns into a second is in how to turn guests into regulars.

How do new prices and hours reach guests quickly?

If the minimum wage makes you change prices in January, you have to change them online too, or guests read the old menu. In NFCeez it works like this: you open the menu in the app, change the price and publish. The next guest on your Smart Page sees it. If a dish runs out, you mark it without publishing again. Holidays and special days go into your opening hours, and the link to your Google review sits at the top. Guests open the page through your link, an NFC sticker or the QR code, and need no app. The app shows you how often it was opened.

The limit is plain: the Smart Page handles none of the duties above. NFCeez isn't a till, writes no receipts or e-invoices and has no TSE. Guests still order with your staff and pay at your till.

What should you do before January?

If you're checking your setup for 2027 anyway, read our guide to the best system for cafés in 2027. Start with point 1 today: open your payroll list and mark every line below 14.60 euros.