Fiscalization in Austria

Austria, officially the Republic of Austria is a country in Central Europe comprising nine federated states. Its capital, largest city and one of nine states is Vienna. As part of the group of European fiscal countries, Austria introduced fiscalization back in 2012. in order to prevent and fight tax frauds and grey economy. Latest major regulatory changes are dating back from April 2017.

As of 1^st January 2016, the Austrian Government imposed a “cash register” obligation for business operations (as defined by the Austrian Income Tax Law) with net annual revenue of €15,000 or more if their annual cash transactions exceed the threshold of €7,500.

Cash transactions include those transaction where payment media is treated as cash or similar to cash – bank cards, credit cards or debit cards, vouchers or tokens, but also electronic payments (e.g. via mobile phone).

Effective since 1^st of April 2017, Austrian law requires that the cash register has to be protected against manipulation by a tamper proof technical security device with electronic signature creation. Nowadays usage of electronic cash registers and security devices is absolutely mandatory.

According to law, a “cash register” is an electronic recording system for determining and documenting cash transactions. It has to be able to collect data in data collection log and to print or electronically transmit receipts. There are no obligatory hardware devices that has to be used (e.g. certified fiscal printers or ECRs), there is no certification process for POS applications, it is only mandatory to support signature device usage and creating of QR codes, bar codes or OCR codes.

Contribution by JB Fiscal Consulting

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Fiscalization in Austria

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