If you are an entrepreneur and are covered by the RKSV and are not covered by any of the above-mentioned special regulations or exceptions, you must use cash registers since 1 January 2016. In addition, since 1 April 2017, you must equip each cash register with a security system. Every cash transaction is also subject to the obligation for receipt providing.
Regardless of whether you are covered by the RKSV or not, the obligation for single recording for cash transactions has been in place since 1 January 2016. If you are covered by the RKSV, the following checklist of the WKO will help you to ensure that the RKSV is fulfilled in your company:
- It must be able to assign a company-wide unique cash register identification number, which must be reported via FinanzOnline.
- The cash register must have a suitable interface to a security service (HSM or chip card reader) with a signature/seal creation unit.
- Each receipt must be provided with a machine-readable code, which must contain the data according to §10(2) RKS-V. Training and cancellation bookings must also include the designation "training booking" or "cancellation booking" in the machine-readable code.
- Every single cash turnover, monthly, annual and final receipt as well as every training and cancellation booking must be signed electronically. An electronic signature or seal must be requested from the signature / seal creation unit and printed on the associated receipt as part of the machine-readable code. In the signature / seal creation, the data according to §9(2) RKS-V must be included
- If there is no upright connection to the signature / seal creation unit, the note "Security service failed" must be attached to the receipt. After recommissioning the signature/seal creation unit, a signed collective document with zero must be created and stored in the data collection protocol.
- The cash register must be able to generate a starting receipt that enables an examination in accordance with §6(4) RKS-V.
- A data acquisition protocol (DEP), in which every single cash turnover including the electronic signature/seal is to be recorded and stored, is to be conducted. At least the document data in accordance with § 132a(3) BAO must be recorded.
- The cash turnover recorded in the cash register is continuously summed up (turnover counter). Training bookings must not affect the sales counter. At the end of the month, the intermediate status of the turnover counter must be stored in the data collection protocol as cash turnover with the amount zero the and electronic signature/seal of the signature/seal creation unit (monthly receipt).
- It must be able to print out the start and monthly receipt.
- The turnover counter must be able to be encrypted by using the AES 256 encryption algorithm.
- The data acquisition protocol must be able to be exported at any time according to the detailed specification contained in the RKS-V. The position data not included in the specification (at least quantity and commercially available designation) must also be exportable – albeit without structural specification.
- In the event of a scheduled decommissioning of the cash register, the cash register must be able to prepare a final receipt with zero amount.
- A quarterly backup function, which makes it possible to store the data of the data acquisition protocol on an external data carrier, must be available. In order to ensure the immutability of the total data collection protocol by way of the signature/seal, the monthly document of the last month of the quarter must be included as the last document in this backup. The cash register shall not contain any devices which can be used to avoid the control of the safety device. It should be noted that this does not apply to the recording of transactions that do not constitute cash transactions (e.B. delivery notes, bank transfers and withdrawals, continuous items).
*abstract of the brochure „Die Registrierkassenpflicht – Steuerinformation für Unternehmer der WKO“