Illustrative scenario
A terminal report shows an annual amount. The owner wants to enter it directly into a check as total turnover.
First clarify what the report covers. A single payment report is not automatically the turnover measure intended by law.
What you can prepare
- For each figure, record the report and period it comes from.
- Record explicitly whether cash is accepted.
- Have unclear terms assessed professionally before inferring an exemption or deadline.
Clarify terms and data sources first; only then can figures be meaningfully compared.
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