Does ‘printer’ mean the type of printer which prints on physical paper, rather than a function which generates a PDF file, for example?

The Cash Register System Regulation’s requirements concerning printers must be interpreted as a printer which can print out a receipt, etc. on paper. However, it is not an absolute requirement that the receipt must be printed on paper for the customer; the customer can choose to receive it electronically. Reference is also made here to Section 2-6 fourth paragraph of the Cash Register System Regulation.

The cash register system must be able to print the receipt onto paper, but there may also be an option for an electronic print-out. An electronic print-out is made when the receipt is sent from the cash register system in such a way that the customer can receive the receipt in electronic form, e.g. on a smartphone or via Digipost. If the cash receipt is sent to the customer electronically and a print-out on paper is also made, one of the receipts must be marked ‘KOPI’ (‘COPY’); see Section 2-8-6.

This means that a point of sale which can ONLY send a receipt electronically will not satisfy the requirements of the law.