Illustrative scenario
A news item gives a different start date from an older article.
First check which official documents both articles use. Document the difference without treating the newer headline alone as a personal deadline.
What you can prepare
- Save the title, date, document type and official link.
- Record the affected rule and the difference from the previous version.
- Leave open which operational consequence can only be determined after professional assessment.
A good update explains what changed in which source and what remains unresolved.
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