Illustrative scenario
A market stall wants to try an electronic cash register for the first time.
A trial or demonstration answers technical questions. It does not yet establish a personal obligation or full compliance of previous records.
What you can prepare
- Describe a typical trading day, including expenses and corrections.
- Clarify which previous documents are still needed and who manages them.
- Ask the provider for a demonstration using these processes and your tax adviser for the professional assessment.
Preparation should ensure a traceable transition rather than simply disregard previous cash records.
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