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Understand turnover figures

A figure from the register alone is not enough for the government draft. First clarify the definition of turnover, whether you accept cash and the reference period; take unresolved questions to your tax adviser.

Government draft · not yet lawAs of 13.10.2026

This overview helps you prepare. It is not a full assessment or individual legal or tax advice.

Worksheet to take with you

Several reports show different turnover figures. Compile the origin of the numbers before anyone applies a draft threshold to them.

Illustrative example, not a case assessment

The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.

Location / date

  1. § 19 UStG: definition of total turnover

    Example

    Annual analysis: note the period, activities included and author; leave its classification under the statutory turnover definition open.

    Your notes

  2. Total turnover above €100,000

    Example

    Register report: covers only the recording scope shown. Do not use it as total turnover without professional assessment.

    Your notes

  3. Cash turnover below €12,000

    Example

    Cash turnover: record the supporting documents and actual cash acceptance; mark missing figures as unknown.

    Your notes

What you take away

A figure index with source, period and scope. The tax adviser determines the allocation; this sheet calculates neither an obligation nor a start date.

Still open / contact person

For your conversation

  1. § 19 UStG: definition of total turnover

    For total turnover, the proposed § 146b AO explicitly refers to § 19(2), sentence 1 UStG. Classifying your own turnover requires professional assessment.

  2. 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.

  3. 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.

  4. Start according to the draft

    Specific transitions, first-time threshold exceedances and new businesses require separate assessment. We do not provide a personal start date here.

Official sources

kassenpflicht-pruefen.de

An information resource from moaby, a provider of cash-register systems.

Individual tax questions belong with a tax adviser.