Illustrative scenario
A business compares a rounded turnover figure with the threshold and therefore assumes it qualifies for an exemption.
Obtain the relevant figures and establish their legal classification. Rounding or a single numerical comparison should not replace a properly assessed decision.
What you can prepare
- Use verifiable figures with a source and period.
- Record cash acceptance explicitly and separately from cash turnover.
- Have borderline cases, estimates and unclear turnover allocations assessed professionally.
Reading a threshold correctly is necessary; assessing the business as a whole remains a separate task.
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