- The Federal Ministry of Finance republished a decree on cash registers and receipt obligations, replacing the 2019 version.
- Public entities must use electronic cash registers if they are subject to the Corporation Tax Act, have annual turnover above €15,000, and over €7,500 in annual cash sales.
- These rules also apply to non-profits, with exceptions for small events, club activities, and ancillary operations.
- Simplified cash-based recording is allowed for outdoor sales, hut/wine tavern operations, and small non-profit canteens (up to 52 days/year), with the turnover threshold for this raised from €30,000 to €45,000.
- Businesses exceeding both €45,000 turnover and €7,500 cash sales must switch to electronic systems and issue receipts, starting from the fourth month after exceeding the thresholds.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Austria"
- Austria Launches Public Consultation on Comprehensive 2026 Tax Reform Draft Covering Multiple Tax Areas
- Early Termination Penalties for Online Services Are Taxable, Not Damage Compensation, Says Court
- Austrian Court Upholds VAT Exemption for Intra-EU Supplies Despite Documentation Irregularities
- Input Tax Deduction Allowed Despite Missing Supplier VAT ID if Substantive Requirements Are Met
- Managing Director Liability for Tax Exemption Errors Under § 9 and § 80 BAO
