Are there any exceptions or special arrangements?

For certain groups of companies or types of turnover, there are exceptions or facilitation in relation to the obligation for single recording, the use of an electronic recording system and the obligation for receipt providing. 

The "cold hands regulation" (outdoor sales) is an example of this special arrangement. This includes sales from house to house, on public roads, streets, squares, as long as these are not made in conjunction with a business premises and the annual turnover limit of € 30,000 net is not exceeded. 

The same exception as to the "cold hand regulation"  applies to alpine, mountain, ski and shelter huts. They are not subject to the obligation for single recording, cash register and receipt providing as long as they have got an annual turnover of less than € 30,000.- net. There are also specific exceptions for wine tavern, canteens of non-profit associations, vending machines, commercial enterprises and "mobile groups". The exact description of which exceptions apply in which case can be found on the WKO page here.

In the case of large companies that work with systems in which the cash register system, the inventory management system and the accounting system are fully linked – so-called "closed complete systems", it is possible to have the security of manipulation established by a decision by the tax office without the use of a signature or seal creation unit or a signature and seal certificate. 

Conditions: 

• the use of more than 30 cash registers 
• obtaining an expert opinion on the security of manipulation 
• an application for an exemption from the tax office
• the tax office issues a declaration   

Transactions within the framework of an online shop, in which no consideration is made by payment with cash, are exempt from the cash register obligation. The general regulations on the RKSV apply to sales that are not made in the online shop but are paid for, for example, in a branch.