Illustrative scenario
An owner considers only the turnover of a smaller sales stand and ignores another location.
First clarify which business unit and turnover belong together legally. A list of locations alone does not answer that question.
What you can prepare
- Describe all sales locations and types of cash register actually used.
- Assign existing records to their period and location.
- Have the legally relevant business and turnover classification clarified.
A manual cash box is a starting point for assessment, neither a blanket exemption nor an automatic defect.
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