Assess your starting point before deciding on new technology. Our check separates existing obligations from the proposals for 2028.
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The figures in the government draft have conditions. Read the turnover definition, cash-acceptance requirement and time reference together before comparing them with a figure from your documents.
The government draft uses total turnover of more than 100,000 euros in the calendar year and refers to section 19(2), first sentence, UStG. Exactly 100,000 euros does not exceed this threshold. The intended total turnover must not be equated with register turnover without checking.
Further readingThe proposed exception requires cash to be accepted and cash turnover in the calendar year to be below 12,000 euros. Exactly 12,000 euros is not less. Businesses accepting only cashless payments do not obtain an automatic exception from zero cash turnover.
Further readingEven an accurately calculated comparison does not answer all the conditions. Business structure, relevant year, transitional arrangements and possible exceptions must fit. Additional questions remain for new businesses and forecasts; we do not derive a personal start date from them.
Further readingMore than €100,000, less than €12,000 and cash acceptance: understand the draft's strict boundaries through clear examples.
What is planned for 2028Exactly €100,000
Exactly €100,000 is not more than €100,000; €100,001 exceeds that amount.
Exactly €12,000
Exactly €12,000 is not less than €12,000; €11,999 is below it. Cash acceptance remains an additional requirement.
Zero cash turnover
Zero cash turnover therefore does not automatically qualify for the proposed exemption.
For each figure, note its period and source document. Have its tax classification checked before using it to make a decision.
Check figures and reference yearHave your business structure, locations and available annual records ready. Separate final figures from estimates.
Note down questions about business establishments and relevant annual turnover for your tax adviser.
Before basing a decision on a proposed deadline, check the latest official publications.
Table, counter & on the go.
Food-service guideProducts, receipts & branches.
Retail guideServices & products.
Salon guideYour sector is not listed? Start with the general Cash Register Check.
No general obligation to use an electronic register.
Record-keeping remains necessary.Government draftProposed changesNot yet law.
The draft alone does not create a purchase deadline today.The plans for 2028 do not create a blanket obligation to buy a register today. What matters is the rules already in force, your business processes and whether your existing register is suitable. Our check helps you separate these questions.
On 23 September 2026, the Federal Cabinet approved a government draft. This is a step in the legislative process, not yet an enacted law. Changes remain possible.
Yes. You receive guidance directly on the page. Your answers stay in your browser during the check. They are not copied into a contact form.
No. The check provides guidance on selected cash-register rules based on your answers. For special cases or unclear information, it shows which questions to discuss with your tax adviser.
The website is operated by moaby . We develop and sell cash-register systems. The information and check are free. If you would like help with selection, setup or switching, you can then contact our team.
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