The German Federal Tax Code (Abgabenordnung – AO) is the main legal framework governing tax administration and tax procedures in Germany. It establishes general rules for tax obligations, recordkeeping, tax declarations, audits, payments, enforcement, and penalties.
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Germany
Author: Ivana Picajkić
Federal Tax Code - EN
File type
application/pdf
File size
6.45 MB
File creation date
29.10.2026.
File upload date
02.11.2026.
Document publishing date
02.11.2026.
Published by
Ema Stamenković
Publishing company
Fiscal Solutions
Number of pages
210
Version number
1.0
Language
EN
Number of downloads
0
Content accuracy validation date
02.11.2026. 12:29h
Other news from Germany
Fiscal devices in Germany
Germany
Author: Ivana Picajkić
Country:
GERMANY
Content accuracy validation date:
02.11.2026
Content accuracy validation time:
15:39h
Downloads:
0
Format:
.pdf
File type:
application/pdf
File size:
354.55 KB
File creation date:
02.11.2026.
File upload date:
02.11.2026.
Document publishing date:
02.11.2026.
Published by:
Ema Stamenković
Publishing company:
Fiscal Solutions
Number of pages:
11
Number of words and characters:
Version number:
1.0
Download link:
Language:
EN
The purpose of this document is to explain the fiscal device – Technical Security Element (TSE) in Germany, as the base of fiscalization.
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Federal Tax Code - DE
Germany
Author: Ivana Picajkić
Country:
GERMANY
Content accuracy validation date:
02.11.2026
Content accuracy validation time:
12:28h
Downloads:
0
Format:
.pdf
File type:
application/pdf
File size:
1 MB
File creation date:
29.10.2026.
File upload date:
02.11.2026.
Document publishing date:
02.11.2026.
Published by:
Ema Stamenković
Publishing company:
Fiscal Solutions
Number of pages:
210
Number of words and characters:
Version number:
1.0
Download link:
Language:
DE
The German Federal Tax Code (Abgabenordnung – AO) is the main legal framework governing tax administration and tax procedures in Germany. It establishes general rules for tax obligations, recordkeeping, tax declarations, audits, payments, enforcement, and penalties.
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Cash Register Security Ordinance - EN
Germany
Author: Ivana Picajkić
Country:
GERMANY
Content accuracy validation date:
02.11.2026
Content accuracy validation time:
12:28h
Downloads:
0
Format:
.pdf
File type:
application/pdf
File size:
179.38 KB
File creation date:
26.10.2026.
File upload date:
02.11.2026.
Document publishing date:
02.11.2026.
Published by:
Ema Stamenković
Publishing company:
Fiscal Solutions
Number of pages:
6
Number of words and characters:
Version number:
1.0
Download link:
Language:
EN
The Cash Register Security Ordinance (Kassensicherungsverordnung – KassenSichV) is a German regulation establishing technical and security requirements for electronic cash registers and recording systems used in business transactions.
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Cash Register Security Ordinance - DE
Germany
Author: Ivana Picajkić
Country:
GERMANY
Content accuracy validation date:
02.11.2026
Content accuracy validation time:
12:28h
Downloads:
0
Format:
.pdf
File type:
application/pdf
File size:
71.38 KB
File creation date:
26.10.2026.
File upload date:
02.11.2026.
Document publishing date:
02.11.2026.
Published by:
Ema Stamenković
Publishing company:
Fiscal Solutions
Number of pages:
6
Number of words and characters:
Version number:
1.0
Download link:
The Cash Register Security Ordinance (Kassensicherungsverordnung – KassenSichV) is a German regulation establishing technical and security requirements for electronic cash registers and recording systems used in business transactions.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
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Modern Payment Media in Germany
Germany
Author: Ivana Picajkić
Country:
GERMANY
Content accuracy validation date:
27.10.2026
Content accuracy validation time:
13:12h
Downloads:
0
Format:
.pdf
File type:
application/pdf
File size:
180.79 KB
File creation date:
23.10.2026.
File upload date:
23.10.2026.
Document publishing date:
27.10.2026.
Published by:
Ljubica Blagojević
Publishing company:
Fiscal Solutions
Number of pages:
16
Number of words and characters:
Version number:
1.0
Download link:
Language:
EN
The purpose of this document is to explain payment media in Germany, with a focus on modern payment media.
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External Audit Regulations - ApO (EN)
Germany
Author: Ivana Picajkić
Country:
GERMANY
Content accuracy validation date:
15.09.2026
Content accuracy validation time:
14:04h
Downloads:
0
Format:
.pdf
File type:
application/pdf
File size:
545.53 KB
File creation date:
15.09.2026.
File upload date:
15.09.2026.
Document publishing date:
15.09.2026.
Published by:
Ema Stamenković
Publishing company:
Fiscal Solutions
Number of pages:
19
Number of words and characters:
Version number:
1.0
Download link:
Language:
EN
Germany’s External Audit Regulations (ApO) set the procedural framework for tax audits, including audit scope, taxpayer cooperation, group audits, reporting, and coordination between tax authorities.
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