Illustrative scenario
A provider describes an older cash register generally as “no longer ready for 2028”.
Ask for the specific technical reason, possible updates and the underlying rule. Distinguish verifiable limitations from a general sales claim.
What you can prepare
- List the devices and software versions actually used.
- Document demonstrated functions and missing documents.
- Compare updating with replacing only after clarifying the technical and legal basis.
Ask about existing equipment before asking about a new device. A promise about the future needs a verifiable basis.
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