Illustrative scenario

Illustrative example, not a case assessment

One search result mentions 2027, another article mentions 2028.

Note whether both articles discuss the same draft. A newer year alone explains neither the legal position nor an individual start date.

What you can prepare

  1. Open the official source behind the claim.
  2. Record the document date, source and whether it is a draft or current law.
  3. Flag claims lacking a verifiable basis for further assessment.

Information stays current through comparison with a specific source, not through a year in a page title.

Worksheet to take with you

Understand the draft correctly

Not yet law

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

Bundesrat document 585/26: Second Cash Register Act