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Prepare for possible changes

What can you prepare while the legislative process is still ongoing? These four steps help you organise your equipment inventory, documents and open questions.

Current lawGovernment draft · not yet lawAs of 13.10.2026

This overview helps you prepare. It is not a full assessment or individual legal or tax advice.

Worksheet to take with you

You are considering replacing equipment because of the announced changes. Record existing equipment, assumptions and decisions separately.

Illustrative example, not a case assessment

The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.

Location / date
  1. List your existing technology.

    Example

    Existing equipment: Register A is available; ask the provider to demonstrate its current functions on the device.

    Your notes
  2. Gather documents for your tax adviser.

    Example

    Documents: the 2025 annual accounts are available; current-year figures are provisional and are not treated as final accounts.

    Your notes
  3. Check the legislative status again.

    Example

    Assumption: the draft may change. Check the official status again before placing an order based on it.

    Your notes

What you take away

A decision brief: existing equipment, substantiated information, unresolved assumptions and the next review point. This does not create a purchase obligation.

Still open / contact person

For your conversation

  1. Check your current cash-register practices.

    If you already use an electronic register, you should not put off TSE, receipts, records or notification until 2028.

  2. List your existing technology.

    An inventory shows which devices and contracts you already have. The draft alone does not establish a need to buy new equipment.

  3. Gather documents for your tax adviser.

    Have your business structure, locations and available annual records ready. Separate final figures from estimates.

  4. Check the legislative status again.

    Before basing a decision on a proposed deadline, check the latest official publications.

Official sources

kassencheck2028.de

An information resource from moaby, a provider of cash-register systems.

Individual tax questions belong with a tax adviser.