Follow the legislative status
When reading news about register requirements, check the document, date and stage of the legislative process. This guide shows you where to find the full wording and further documents.
This overview helps you prepare. It is not a full assessment or individual legal or tax advice.
Worksheet to take with you
A new headline claims a change has been approved. Build a short document timeline before inferring an obligation from it.
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.
Government draft
ExampleEntry: cabinet decision on the government draft; explicitly record the document type as a draft.
Your notesOriginal sources
ExampleEntry: open the official draft; copy the document number and publication date from the original source.
Your notesLegislative process
ExampleContinuation: add later procedural steps with their own sources; do not combine different steps into a single decision.
Your notes
What you take away
A timeline with document, date, procedural step and source. Whether it establishes applicable law must still be checked against official publications.
For your conversation
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.
Original sources
Full government draft with explanatory notes. The wording confirms the turnover definition, the strict cash-turnover threshold and the requirement to accept cash. The draft is not yet law.
Legislative process
Official legislative procedure page with the proposal documents. A key starting point for professional assessment of the draft.
Editorial status
The date on this page indicates the editorial reference date. Official publications are authoritative for subsequent legal changes and the current stage of the legislative process.
Official sources
- Government draft · 09.10.2026Bundesrat document 585/26: Second Cash Register Act
- Government draft · 23.09.2026Digital receipts and digital registers
- Legislative processSecond Cash Register Act: draft and legislative documents
An information resource from moaby, a provider of cash-register systems.
Individual tax questions belong with a tax adviser.