Illustrative scenario
A salon already has an electronic cash register and wants to wait until 2028 to check its documentation.
The planned reform does not provide a general postponement. Outstanding current requirements should be clarified now for the system concerned.
What you can prepare
- First record the type of cash register actually used.
- Separate the list of current tasks from questions about the government draft.
- For each point, record which evidence or professional answer is missing.
Two separate lists prevent a debate about the future from obscuring current tasks.
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