Illustrative scenario
A user has only a turnover estimate and is unsure how a system should be classified.
The appropriate outcome is a list of unresolved questions. An apparently clear yes or no would hide the missing information.
What you can prepare
- Flag estimates before starting the check.
- Read the result, including unresolved points and notes on current law.
- Discuss unresolved conditions before acting on the result.
A useful check result also shows what it cannot decide.
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