Illustrative scenario
A business owner brings only an offer from a cash-register provider.
Add the business's starting position and available annual documents. The offer describes a technical solution, not all the conditions in the draft.
What you can prepare
- Send a short description of the activity, locations and cash-register type.
- Organise the available documents and flag missing figures.
- Ask for unresolved legal questions and related technical questions to be recorded separately.
The discussion should produce a reasoned assessment and a list of open points, rather than just a device recommendation.
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