Illustrative scenario
Two offers both say “ready for 2028” but include different update services.
Compare the actual services, contract terms and unresolved assumptions. A year on an offer is not an official certificate of compliance.
What you can prepare
- Record the operational reason for switching independently of the draft.
- Ask for specific descriptions of included updates, training and data handover.
- Clarify unresolved legal conditions separately from price comparisons.
A good offer explains verifiable services and limitations instead of presenting political plans as a certain purchase obligation.
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