Each entrepreneur (trader, freelancer, farmer and forester) of sales of more than € 15,000,-- net per year and company AND of a cash turnover of more than € 7,500,-- net has been subject to the cash register security regulation RKSV. In addition to the cash register obligation, which applies with 1.1.2016, every cash register must be equipped with a security system with a so-called manipulation protection from 1.4.2017.
Start of cash register obligation
The obligation to use the cash register shall begin from the first crossing of the limits at the beginning of the fourth month following the end of the pre-registration period.
Example (of the WKO):
End of cash register obligation
The obligation to use a cash register expires if the turnover limits are not exceeded in a subsequent year and it is foreseeable, due to special circumstances, that these limits will not be exceeded in the future. The obligation ends at the beginning of the next calendar year.
|Example (of the WKO):
In 2020, a company, which has to fulfill the RKSV restricts its operating scope to such an extent that it only generates more sales of approx. EUR 6,000 per year. The circumstances suggest that sales will continue to be so low in subsequent years. The obligation to use an electronic recording system will be abolished from 1 January 2021.