The most important things at a glance

Since January 2016, new tax regulations have applied to companies in Austria. Since then, there is an obligation to keep individual records, i.e. all income and expenses must be recorded individually.

In addition, a cash register obligation applies. This means that all businesses with a turnover of more than €15,000 net per year and business and cash sales of more than €7,500 net must use a cash register (electronic recording system) for the individual recording of cash receipts.

Furthermore, an obligation for provision of receipts has been in effect since then, which states that every business must hand over a receipt to the customer when making a cash payment.

Since January 2017, every cash register must also have a manipulation protection, a so-called technical security device. This tamper protection is visible as a machine-readable code, e.g. QR code, on the receipt.