---
title: Hospitality in Germany 2027: what changes | NFCeez
url: https://nfceez.de/en/blog/hospitality-2027-what-changes/
language: en
description: German hospitality in 2027: 14.60 euro minimum wage, e-invoices above 800,000 euros, cash register duty planned for 2028. What is law, as of November 2026.
---

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

Minimum wage, e-invoices, the cash register duty, the EU AI Act and 7 % VAT on food, each with its status on 2 November 2026. Plus only measured figures on guests.

[Marketing and running](https://nfceez.de/en/blog/topic/marketing/) 8 min read Updated 2 November 2026 NFCeez editorial team

The short answer

For German hospitality, 2027 brings a 14.60 euro minimum wage on 1 January, e-invoices to business customers for companies above 800,000 euros in prior-year turnover, and from 12 February a duty to fill guests' own takeaway containers. The cash register duty is not law yet, and the current draft would start it on 1 January 2028.

Contents

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

- What is the German minimum wage in 2027?

- Is there a cash register duty in Germany from 2027?

- Who must send e-invoices from 2027?

- What changes for takeaway in 2027?

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

- Does the 7 % VAT on food stay?

- What is changing with guests?

- How do new prices and hours reach guests quickly?

- What should you do before January?

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.

Topic What From Status

Minimum wage 14.60 euros gross per hour 1 January 2027 Law, regulation published

Minijobs (small part-time jobs) Limit of 633 euros a month 1 January 2027 Follows from the minimum wage

E-invoices Required for invoices to businesses if 2026 turnover was above 800,000 euros 1 January 2027 Law

Takeaway Fill guests' own containers 12 February 2027 EU regulation, in force

AI Act High-risk rules, for example hiring tools 2 December 2027 Law, date moved back

Cash register duty Electronic till above 100,000 euros turnover 1 January 2028, planned Draft, not law

Digital receipt Replaces the duty to print a receipt 1 January 2028, planned Draft, not law

7 % VAT on food Reduced rate, drinks excluded Since 1 January 2026 Law, no change in 2027


## 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](https://www.gesetze-im-internet.de/milov5/BJNR10C0A0025.html) of 5 November 2025, so this one is decided. It follows the decision of the Minimum Wage Commission. It is [5.04 percent](https://www.ihk.de/hannover/hauptnavigation/recht/aktuell3/mindestlohn-steigt-zum-1-januar-2026-6790426) above today's 13.90 euros.

[DEHOGA, the German hospitality association, calculates](https://www.tageskarte.io/zahlen/detail/mindestlohnerhoehung-dehoga-beleuchtet-auswirkungen-auf-das-gastgewerbe.html) 2,540 euros gross a month for a 40-hour week. The [minijob limit rises](https://www.zwp-online.info/zwpnews/wirtschaft-und-recht/recht/minijob-das-andert-sich-2027) 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](https://www.handwerksblatt.de/themen-specials/registrierkassen-worauf-muessen-haendler-achten/bundesregierung-plant-registrierkassenpflicht) above 100,000 euros annual turnover.

- 23 September 2026: the cabinet [adopts the draft](https://www.ihk.de/koeln/hauptnavigation/recht-steuern/steuern/bundesregierung-beschliesst-kassenpflicht-7183040), now starting in 2028.

- 9 October 2026: it reaches the upper house as [Bundesrat paper 585/26](https://dserver.bundestag.de/brd/2026/0585-26.pdf), with a deadline of 20 November.

- 6 November 2026: the [first reading in the Bundestag](https://www.bundestag.de/dokumente/textarchiv/2026/kw45-de-kassenaufzeichnungen-1225122) is scheduled, paper 21/8867.

- 18 December 2026: the target date for finishing the process, according to [the Hanover chamber of commerce (IHK)](https://www.ihk.de/hannover/hauptnavigation/recht/aktuell3/gesetzentwurf-zur-einfuehrung-einer-allgemeinen-kassenpflicht-7201352).

The text can still change until it is published. The [current draft](https://dserver.bundestag.de/brd/2026/0585-26.pdf), 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](https://www.dehogabw.de/informieren/aktuelles/detail/registrierkassenpflicht-referentenentwurf-liegt-vor) 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](https://www.ihk.de/koeln/hauptnavigation/recht-steuern/steuern/bundesregierung-beschliesst-kassenpflicht-7183040) 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](https://www.gesetze-im-internet.de/ao_1977/__146a.html) and the [Cash Register Security Regulation (KassenSichV)](https://www.gesetze-im-internet.de/kassensichv/BJNR351500017.html) 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](https://dserver.bundestag.de/brd/2026/0585-26.pdf), 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](https://www.ihk.de/stuttgart/fuer-unternehmen/recht-und-steuern/steuerrecht/steuermeldungen/e-rechnungen-5864496) 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](https://www.haufe.de/steuern/finanzverwaltung/bmf-faq-einfuehrung-der-verpflichtenden-e-rechnung-zum-112025_164_636796.html), 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](https://lxgesetze.de/ppwr/32) (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](https://lxgesetze.de/ppwr/33) adds a duty to offer a reusable option too. [Micro-enterprises](https://single-market-economy.ec.europa.eu/smes/sme-fundamentals/sme-definition_en) 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](https://www.hogapage.de/nachrichten/politik/branchenpolitik/neue-eu-verpackungsregeln-was-jetzt-gilt/) 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](https://artificialintelligenceact.eu/ai-act-explorer/digital-omnibus/) moved some of them back on 27 July 2026.

- Since February 2025: bans and AI literacy. The new [Article 4](https://artificialintelligenceact.eu/ai-act-explorer/digital-omnibus/) asks for measures that support your staff's knowledge, not a fixed level.

- Since 2 August 2026: [transparency rules](https://artificialintelligenceact.eu/article/50/). Providers must build AI systems so people can tell they are dealing with AI.

- 2 December 2027: [high-risk rules](https://artificialintelligenceact.eu/article/113/) under Annex III. These include [systems that filter job applications](https://artificialintelligenceact.eu/annex/3/) 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](https://nfceez.de/en/blog/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](https://www.gesetze-im-internet.de/ustg_1980/__12.html) 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](https://nfceez.de/en/blog/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.

What was measured Figure Source

Restaurant turnover, August 2026 vs August 2025 real down 5.4 %, nominal up 2.4 % [Destatis](https://www.destatis.de/DE/Presse/Pressemitteilungen/2026/10/PD26_374_45213.html), preliminary

Restaurant turnover, first half 2026 vs 2025 real down 5.7 %, nominal up 2.2 % [Destatis via Tageskarte](https://www.tageskarte.io/zahlen/detail/gastgewerbe-verliert-im-ersten-halbjahr-real-52-prozent-umsatz.html)

Real turnover 2025 vs 2019, food-led and drink-led places down 16.6 % and down 35.9 % [DEHOGA IV/2025](https://www.dehoga-bundesverband.de/fileadmin/Startseite/04_Zahlen___Fakten/DEHOGA-Zahlenspiegel_4._Quartal_2025.pdf)

Restaurant prices, April 2026 vs January 2022 up 29.3 % [DEHOGA I/2026](https://www.dehoga-sachsen.de/fileadmin/user_upload/dehoga/Mitgliederbereich/DEHOGA-Zahlenspiegel_1._Quartal_2026.pdf)

Check the menu online before visiting a new place 53 %, aged 16 to 29: 65 % [Bitkom 2024](https://www.bitkom.org/Presse/Presseinformation/Restaurants-und-Cafes-Online-Bewertungen-entscheidend)

Prefer to book a table directly online 47 % [Bitkom 2024](https://www.bitkom.org/Presse/Presseinformation/Restaurants-und-Cafes-Online-Bewertungen-entscheidend)

Online reviews are the top factor when choosing 30 % [Bitkom 2024](https://www.bitkom.org/Presse/Presseinformation/Restaurants-und-Cafes-Online-Bewertungen-entscheidend)

Pay at the till with phone or watch 64 %, aged 65 and over: 29 % [Bitkom 2025](https://www.bitkom.org/Presse/Presseinformation/Mehr-Aeltere-zahlen-mit-Smartphone-Smartwatch)

Find it inappropriate when terminals only offer tips from 10 % 68 % [Bitkom 2026](https://www.bitkom.org/Presse/Presseinformation/Trinkgeld-per-Terminal-vorgeschlagene-Betraege)

A real fall means less turnover once price rises are taken out. It doesn't directly say how many guests came. [DEHOGA](https://www.dehoga-sachsen.de/fileadmin/user_upload/dehoga/Mitgliederbereich/DEHOGA-Zahlenspiegel_1._Quartal_2026.pdf) 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](https://nfceez.de/en/blog/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](https://nfceez.de/en/features/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?

Your list for the next eight weeks

- Raise every hourly wage below 14.60 euros from 1 January and check minijob contracts.

- Estimate your 2026 turnover. Above 800,000 euros? Set up e-invoices with your bookkeeper.

- Check that your till has a TSE and is reported to the tax office.

- Still on an open cash drawer? Compare turnover with 100,000 euros and cash with 12,000 euros, and watch the Bundestag in December.

- Ask your till provider how digital receipts will work from 2028.

- If you sell takeaway, prepare a routine and a sign for guests' own containers.

If you're checking your setup for 2027 anyway, read our [guide to the best system for cafés in 2027](https://nfceez.de/en/blog/best-system-for-cafes-2027/). Start with point 1 today: open your payroll list and mark every line below 14.60 euros.

[ How NFCeez does this New prices, online the same day. You change the price in the app and publish, and the next guest sees it on your Smart Page. Opening hours, special days and your review link sit in the same place. See how it works ](https://nfceez.de/en/features/smart-page/) Sources

- [Fünfte Mindestlohnanpassungsverordnung (MiLoV5)](https://www.gesetze-im-internet.de/milov5/BJNR10C0A0025.html)

- [IHK Hannover: Mindestlohn steigt zum 1. Januar 2026](https://www.ihk.de/hannover/hauptnavigation/recht/aktuell3/mindestlohn-steigt-zum-1-januar-2026-6790426)

- [Tageskarte: DEHOGA zu den Auswirkungen der Mindestlohnerhöhung](https://www.tageskarte.io/zahlen/detail/mindestlohnerhoehung-dehoga-beleuchtet-auswirkungen-auf-das-gastgewerbe.html)

- [ZWP online (dpa): Minijob, das ändert sich 2027](https://www.zwp-online.info/zwpnews/wirtschaft-und-recht/recht/minijob-das-andert-sich-2027)

- [Bundestag: Gesetzentwurf Kassenaufzeichnungen, Drucksache 21/8867](https://www.bundestag.de/dokumente/textarchiv/2026/kw45-de-kassenaufzeichnungen-1225122)

- [Bundesrat Drucksache 585/26: Gesetzentwurf der Bundesregierung](https://dserver.bundestag.de/brd/2026/0585-26.pdf)

- [IHK Köln: Bundesregierung beschließt Kassenpflicht und digitalen Bon ab 2028](https://www.ihk.de/koeln/hauptnavigation/recht-steuern/steuern/bundesregierung-beschliesst-kassenpflicht-7183040)

- [IHK Hannover: Gesetzentwurf zur allgemeinen Kassenpflicht](https://www.ihk.de/hannover/hauptnavigation/recht/aktuell3/gesetzentwurf-zur-einfuehrung-einer-allgemeinen-kassenpflicht-7201352)

- [Handwerksblatt: Bundesregierung plant Registrierkassenpflicht](https://www.handwerksblatt.de/themen-specials/registrierkassen-worauf-muessen-haendler-achten/bundesregierung-plant-registrierkassenpflicht)

- [DEHOGA Baden-Württemberg: Referentenentwurf Registrierkassenpflicht](https://www.dehogabw.de/informieren/aktuelles/detail/registrierkassenpflicht-referentenentwurf-liegt-vor)

- [§ 146a Abgabenordnung](https://www.gesetze-im-internet.de/ao_1977/__146a.html)

- [Kassensicherungsverordnung (KassenSichV)](https://www.gesetze-im-internet.de/kassensichv/BJNR351500017.html)

- [IHK Region Stuttgart: Obligatorische E-Rechnungen](https://www.ihk.de/stuttgart/fuer-unternehmen/recht-und-steuern/steuerrecht/steuermeldungen/e-rechnungen-5864496)

- [Haufe: BMF-FAQ zur E-Rechnung](https://www.haufe.de/steuern/finanzverwaltung/bmf-faq-einfuehrung-der-verpflichtenden-e-rechnung-zum-112025_164_636796.html)

- [Verordnung (EU) 2025/40, Artikel 32](https://lxgesetze.de/ppwr/32)

- [Verordnung (EU) 2025/40, Artikel 33](https://lxgesetze.de/ppwr/33)

- [Hogapage: Neue EU-Verpackungsregeln](https://www.hogapage.de/nachrichten/politik/branchenpolitik/neue-eu-verpackungsregeln-was-jetzt-gilt/)

- [European Commission: SME definition](https://single-market-economy.ec.europa.eu/smes/sme-fundamentals/sme-definition_en)

- [EU AI Act, Article 113](https://artificialintelligenceact.eu/article/113/)

- [EU AI Act, Article 50](https://artificialintelligenceact.eu/article/50/)

- [EU AI Act, Annex III](https://artificialintelligenceact.eu/annex/3/)

- [Regulation (EU) 2026/1744 (Digital Omnibus on AI)](https://artificialintelligenceact.eu/ai-act-explorer/digital-omnibus/)

- [§ 12 Umsatzsteuergesetz](https://www.gesetze-im-internet.de/ustg_1980/__12.html)

- [Destatis Pressemitteilung Nr. 374 vom 20. Oktober 2026](https://www.destatis.de/DE/Presse/Pressemitteilungen/2026/10/PD26_374_45213.html)

- [Tageskarte: Gastgewerbe im ersten Halbjahr 2026](https://www.tageskarte.io/zahlen/detail/gastgewerbe-verliert-im-ersten-halbjahr-real-52-prozent-umsatz.html)

- [DEHOGA-Zahlenspiegel IV/2025](https://www.dehoga-bundesverband.de/fileadmin/Startseite/04_Zahlen___Fakten/DEHOGA-Zahlenspiegel_4._Quartal_2025.pdf)

- [DEHOGA-Zahlenspiegel I/2026](https://www.dehoga-sachsen.de/fileadmin/user_upload/dehoga/Mitgliederbereich/DEHOGA-Zahlenspiegel_1._Quartal_2026.pdf)

- [Bitkom: Restaurants und Cafés, Online-Bewertungen entscheidend (2024)](https://www.bitkom.org/Presse/Presseinformation/Restaurants-und-Cafes-Online-Bewertungen-entscheidend)

- [Bitkom: Auch immer mehr Ältere zahlen mit Smartphone oder Smartwatch (2025)](https://www.bitkom.org/Presse/Presseinformation/Mehr-Aeltere-zahlen-mit-Smartphone-Smartwatch)

- [Bitkom: Trinkgeld per Terminal (2026)](https://www.bitkom.org/Presse/Presseinformation/Trinkgeld-per-Terminal-vorgeschlagene-Betraege)


## Questions about hospitality in 2027

As things stand, no. The government draft of 23 September 2026 starts it on 1 January 2028, and parliament has not made its final decision (as of 2 November 2026).

14.60 euros gross per hour from 1 January 2027. It applies to all sectors and is set in the Fifth Minimum Wage Adjustment Regulation.

Only if its 2026 total turnover was above 800,000 euros and the invoice goes to a business in Germany and exceeds 250 euros. Invoices to private guests are not affected, and all other businesses follow in 2028.

Not in the draft. In August 2026, DEHOGA Baden-Württemberg reported that extending it to smaller businesses is to be examined, and it opposes that.

The draft ends the duty to print on 1 January 2028 and replaces it with electronic provision. Guests who ask for paper should still get it.

From 12 February 2027, Article 32 of the EU Packaging Regulation requires takeaway sellers to fill containers guests bring, at no higher price and with a visible sign.


## Keep reading.

[All articles](https://nfceez.de/en/blog/)

[


### What is the best system for a café in 2027?

Till, menu, bookings, loyalty card, Google profile: what you really need and what can stay simple. A guide with no ranking and no vendor names.

- ](https://nfceez.de/en/blog/best-system-for-cafes-2027/)

[


### AI for restaurants: what can a small café actually start with?

Six jobs to begin with, prompts you can copy, and the areas where AI should never decide alone.

- ](https://nfceez.de/en/blog/ai-for-restaurants/)

[


### What must be on a restaurant menu in Germany?

Every required item for hospitality businesses in Germany in one place: prices, additives, drinks and the VAT rates since 2026.

- ](https://nfceez.de/en/blog/what-must-be-on-a-menu-in-germany/)