Illustrative scenario
The team is saying that every cash register will have to be replaced from 2028.
Correct the blanket claim: the draft alone does not create a general duty to buy a new register. Instead, gather questions about existing equipment and the final legal position.
What you can prepare
- Prepare a short information note with a source and date.
- Distinguish existing processes from possible changes in the note.
- Collect unresolved questions and share verified answers with an identifiable basis.
Good internal communication reduces uncertainty without presenting unresolved legal questions as settled.
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