Cash register failure

Supplementary information can be found in the article [Failure scenarios].

Theft or loss of function of a cash register is referred to by the Cash Register Security Ordinance (RKSV) as "failure of the cash register". Normal cashiering operations can no longer be carried out on the respective cash register system / till.

Should this occur, then according to § 17 para. 5 of the RKSV: all cash transactions must be recorded on another cash register. This cash register must, of course, be registered with FinanzOnline for the respective company. If the recording on another cash register is not possible (none available, also "failed"...), the entrepreneur must record the cash turnover manually - for example on a receipt (Austrian vulgo "Paragon" - cash register pad with carbon copy). Duplicates of the manual receipts must be kept. After the cash register has been put back into operation, the individual transactions must be recorded on the basis of the duplicates (see also § 132 BAO - Federal Fiscal Code).

Sources

• Ordinance of the Federal Minister of Finance on the technical details for security devices in cash registers and other measures serving data security (Cash Register Security Ordinance, RKSV): https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20009390 
• Decree on the individual recording, cash register and receipt sharing obligation: https://findok.bmf.gv.at/findok?execution=e1s1