Check sources carefully
A year in a headline does not establish the legal position. This reading guide helps you distinguish current rules, draft legislation and practical recommendations.
This overview helps you prepare. It is not a full assessment or individual legal or tax advice.
Worksheet to take with you
You find a claim about cash-register obligations. Check its origin using a source log that later readers can also follow.
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.
Acts and ordinances
ExampleRecord the claim and place the relevant official reference alongside it; a search-result summary is not sufficient for this.
Your notesDraft and political announcement
ExampleRecord the status: statute, regulation, draft or announcement. Do not treat different document types as equivalent.
Your notesEditorial status
ExampleEnter the publication date and your access date separately, then look for a more recent official version.
Your notes
What you take away
A source log with claim, reference, status and two dates. Unresolved contradictions are passed on as open questions.
For your conversation
Acts and ordinances
For duties currently in force, the authoritative legal wording comes first. Explanations help with understanding but cannot replace an assessment of the individual case.
Draft and political announcement
Proposed changes are clearly labelled. This website does not treat an approved government draft as an already enacted law.
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.
Found an error or a newer source?
Send us the relevant passage and, if possible, a link to the official publication so that we can check your feedback.
Official sources
- Government draft · 09.10.2026Bundesrat document 585/26: Second Cash Register Act
- Current lawSection 146a of the German Fiscal Code (AO)
- 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.