Illustrative scenario
A retailer confuses the purchase date of its cash register with the year in which a turnover threshold might be exceeded.
Enter both events separately. Today's notification and the planned duty to use a system are based on different rules.
What you can prepare
- Record the event, the relevant year and the underlying document.
- Mark each figure as final, provisional or estimated.
- Ask your tax adviser to clarify the resulting deadline under the law then in force.
A good timeline gives not only a date but also its trigger, source and unresolved assessment needs.
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