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Compare the proposed changes

Consider the turnover definition, receipts and transitional arrangements in the government draft alongside one another. The full wording and its legislative status remain the starting point for further decisions.

Government draft · not yet lawAs of 13.10.2026

This overview helps you prepare. It is not a full assessment or individual legal or tax advice.

Worksheet to take with you

A proposed change is being confused with a current obligation. Compare both levels before changing your process.

Illustrative example, not a case assessment

The examples show one way to organize the information. Print the sheet and add your details on paper. No information is collected or stored here.

Location / date

  1. Government draft

    Example

    Status column: explicitly record the government draft as a proposal; check today's legal position alongside it using the sources.

    Your notes

  2. What could change.

    Example

    Receipt process: describe the current process and record the proposed change separately. A draft does not replace applicable requirements.

    Your notes

  3. Start according to the draft

    Example

    Timing: record transitions and new-business situations as open assessment points; do not take a personal start date from a headline.

    Your notes

What you take away

A comparison sheet with today's process, the proposed difference and an open question. Decide on changes only after checking the applicable legal position.

Still open / contact person

For your conversation

  1. Government draft

    On 23 September 2026, the Federal Cabinet approved a draft to expand the use of electronic registers. Cabinet approval is not yet an enacted law.

  2. § 19 UStG: definition of total turnover

    For total turnover, the proposed § 146b AO explicitly refers to § 19(2), sentence 1 UStG. Classifying your own turnover requires professional assessment.

  3. What could change.

    The current receipt-issuing duty would also generally be replaced by electronic provision in a standardised data format. The draft provides transitional rules for certain systems with a weighing function. Electronic receipts are already possible today when the relevant conditions are met.

  4. Start according to the draft

    Specific transitions, first-time threshold exceedances and new businesses require separate assessment. We do not provide a personal start date here.

Official sources

kassenreform2028.de

An information resource from moaby, a provider of cash-register systems.

Individual tax questions belong with a tax adviser.