What could change.
We explain the direction of the draft and which questions you can prepare. We do not currently infer a personal obligation from it.
- Government draftAvailable
The Cabinet has approved the government draft. It has been before the Bundesrat since 9 October 2026.
- LegislationNot yet completed
The draft is not yet law. Its content and conditions may change during the legislative process.
- From 2028Start according to the draft
A start from 2028 is proposed. Whether and when your business would be affected depends on the final rules and the relevant conditions.
Editorial reference date: 13 October 2026.Original government draft (PDF)
The main points of the proposal.
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 current receipt-issuing duty would also generally be replaced by electronic provision in a standardised data format. The draft provides transitional rules for certain systems with a weighing function. Electronic receipts are already possible today when the relevant conditions are met.
Source: Government draft, Bundesrat document 585/26 of 9 October 2026 (PDF), in particular Articles 1, 2 and 4. For current receipt rules: BMF FAQ on the Cash Register Act.
Why we do not offer a simple turnover-threshold calculator.
A comparison of numbers can look clear while answering the wrong question. A reliable assessment first requires the relevant turnover definition, reference year, business structure and possible exemptions to be established.
| Provision in the draft | What still needs clarification |
|---|---|
| Total turnover above €100,000 | The draft refers to § 19(2), sentence 1 UStG. Which figures from your records belong in that definition must be assessed for your business. Exactly €100,000 does not exceed the stated threshold. |
| Cash turnover below €12,000 | The wording requires cash to be accepted. Exactly €12,000 is not below the threshold. This alone does not establish whether all conditions are met. |
| Start from 2028 | Specific transitions, first-time threshold exceedances and new businesses require separate assessment. We do not provide a personal start date here. |
| Other exemptions | An enabling provision proposed in the draft is not an existing exemption for your business. |
Why does the check ask about 2026?
The draft includes a transitional rule: if the relevant thresholds are exceeded in 2026, the proposed start is 1 January 2028. If they are exceeded for the first time in 2027 or later, the draft generally provides for 1 July of the following year. The other conditions and possible exemptions still need to be checked. For 2026, which is still in progress, the check explicitly uses a forecast.
Source document: Government draft (PDF), proposed § 146b AO and Article 101a(3) and (4) EGAO. Applying the definitions and exemptions to an individual case requires professional assessment.
What you can do independently of the legislative process.
- Check your current cash-register practices. If you already use an electronic register, you should not put off TSE, receipts, records or notification until 2028.
- List your existing technology. An inventory shows which devices and contracts you already have. The draft alone does not establish a need to buy new equipment.
- Gather documents for your tax adviser. Have your business structure, locations and available annual records ready. Separate final figures from estimates.
- Check the legislative status again. Before basing a decision on a proposed deadline, check the latest official publications.
Why do some sources still mention a 2027 cash-register obligation?
Older announcements and articles may mention different timelines. This page refers to the BMF publications on the September 2026 cabinet decision, which specify 2028. Years shown in search results are no substitute for checking the source and legislative status.
Which questions remain open for your business?
The check helps you separate technical tasks from questions for your tax adviser. It does not automatically determine a future legal obligation.
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