Illustrative scenario
A new salon plans to open during a calendar year and does not yet have annual accounts.
Mark the figures as plans and record the opening date. Have their treatment assessed professionally instead of assuming a full year's figure.
What you can prepare
- Record the planned activity, opening date and payment methods.
- Separate planned figures from turnover already actually generated.
- Discuss timing and tax-specific circumstances before assuming an exemption or a start date for an obligation.
Unknown information should remain visible in the plan; it must not be replaced by a seemingly suitable standard answer.
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