Illustrative scenario
A shop can display a receipt on its cash register screen but does not know how customers receive it.
Ask for a demonstration of actual delivery and the format used. A screen display alone does not answer these questions.
What you can prepare
- Collect an example of every receipt delivery method currently used.
- Ask the provider to explain the content, format and delivery.
- Assess planned changes against the final rule and the specific equipment.
A working receipt process combines required information, format and accessibility; a single buzzword is not enough.
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