feat(regional): enable transaction log for germany

[barredterra]

Motivation

Compliance requirements described in frappe/frappe#4974 also apply to Germany according to §3 KassenSichV:

(1) The storage of current business transactions or other transactions within the meaning of § 146a paragraph 1 sentence 1 of the Fiscal Code must be complete, unchanged and tamper-proof on a non-volatile storage medium.
(2) The stored business transactions or other transactions within the meaning of § 146a paragraph 1 sentence 1 of the Fiscal Code must be chained as transactions in such a way that gaps in the records can be identified.
...

Changes

• Move create_transaction_log from regional.france.utils up to regional.
• Add "Germany" as allowed country

[stale]

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