Until 2016, there was no document sharing obligation, no cash register obligation and no obligation to use a backup programme in Austria. The Cash Movement Ordinance applied. All sales had to be recorded individually and their origin and processing had to be traceable. A cash register did not have to be used. Turnover could also be documented with a tally sheet. At the end of the day, the turnover could be determined by means of a cash register tally, in the case of businesses with an annual turnover of less than € 150,000, or in the case of businesses whose sales were made outdoors.
In the course of the 2015/2016 tax reform, changes in individual recording, changes in the issuing of receipts and the introduction of the cash register obligation were introduced for cash receipts.
The aim of the RKSV is the complete recording of cash transactions and protection against manipulation and thus tax evasion.