Illustrative scenario
The provider asks about switching systems while the tax adviser is still waiting for annual records.
Record the missing evidence and the next person to contact. A device being available does not answer an unresolved tax question.
What you can prepare
- Assign a person and the necessary document to each question.
- Record answers with a date and an identifiable basis.
- Bring unresolved points together before turning individual answers into an overall decision.
A coordinated question list reveals gaps in knowledge; it does not certify full legal compliance.
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