Illustrative scenario
A café is considering a change but does not yet know its final annual turnover.
It can record equipment and documents without presenting a purchase as legally inevitable. The unresolved turnover question gets its own assessment point.
What you can prepare
- Create an inventory and flag missing documents.
- Collect unresolved tax questions separately from technical preferences.
- Set an internal review date and record which source should be read again then.
The next useful step is to clarify the unresolved basis, not automatically order a cash register.
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