Illustrative scenario
A shop has a working electronic cash register. At the same time, its maintenance contract is expiring.
Separate the contract decision from the legislative process: first ask for an explanation of existing equipment and possible updates. A technical recommendation does not replace a tax assessment.
What you can prepare
- Assign each unresolved question to a current task, a draft-related question or a technical decision.
- Record the document needed and the relevant contact person.
- Before making a binding decision, recheck the official source and the proposal's status.
A decision list with supporting documents and open questions is more reliable than a blanket “buy a cash register by 2028” statement.
Worksheet to take with youUnderstand the draft correctly
The draft addresses taxpayers with a trade or business, an agricultural or forestry business, or a liberal profession. A turnover figure alone therefore does not determine its scope.
The government draft generally proposes an electronic cash-register obligation from 2028 for total turnover of more than €100,000 in the calendar year . It explicitly refers to the turnover definition in § 19(2), sentence 1 UStG.
An exemption is proposed for taxpayers who accept cash and have cash turnover of less than €12,000 in the calendar year . Businesses that only accept card payments cannot therefore infer an automatic exemption from zero cash turnover.
The draft alone does not create a purchase deadline today.
Thresholds & open questions