The government's bill links electronic receipts with new cash-register requirements. The key distinction is between a customer receipt and an auditable transaction record.
A government bill would remove the existing ban on market borrowing. Its first reading is scheduled for 6 November, according to the Bundestag's report.
State representatives and the armed forces association backed faster building, while environmental critics challenged proposed exceptions. The measure remains a bill.
Experts broadly supported planned language support but told a Bundestag hearing that collecting data would need to be matched by practical help and reliable resources.
Unions, business associations and tax specialists criticised proposed changes to tax-free pay supplements, travel expenses and reporting requirements at a Bundestag hearing. The account concerns a bill under consideration.