Act on the Further Development of Cash Records and Combating Tax Evasion, and on the Further Digitalization of Commercial and Tax Records
Original: Gesetz zur Fortentwicklung von Kassenaufzeichnungen und zur Bekämpfung von Steuerhinterziehung sowie zur weiteren Digitalisierung handels- und steuerrechtlicher Aufzeichnungen
- Taxation
Where it stands
- Introduced
- Committee1. Beratung
- Floor
- Passed
- Law
Latest action
1. Beratung
Summary
From the official record · GermanReducing the risk of incorrect recording of revenue and possible tax evasion by requiring the use of electronic cash registers for total turnover of 100,000 euros or more; adjustment of the provisions on the obligation to issue receipts; introduction of additional sanctions and measures to strengthen the investigative powers of the tax authorities; Amendment and insertion of various sections of the Fiscal Code, insertion of Art. 101a in the Introductory Act to the Fiscal Code, amendment of § 257 of the Commercial Code, insertion of a new section with a new article in the Introductory Act to the Commercial Code; authorization to issue ordinances
Sources & documents
5Coverage availableUpdated 9 Nov 2026, 16:29