Tax Office & Cash Register Systems – These Errors Should Be Avoided

Austrian law imposes strict requirements on electronic cash register systems. Errors in this sensitive area can lead to significant financial disadvantages, such as high additional tax payments or substantial fines. Entrepreneurs must therefore ensure that all relevant regulations are followed to protect themselves from unwanted consequences. The following sections explain some of the most important sources of error, the avoidance of which is essential.

1. Failure to Comply with the Cash Register Requirement

According to Section 131b (1) of the Federal Fiscal Code (BAO), businesses are required to use an electronic recording system if the annual turnover exceeds €15,000 per business and at least €7,500 is generated in cash transactions. Companies that exceed these thresholds and still opt not to use an electronic recording system violate this legal obligation. This may result in both fiscal and penal consequences.

2. Lack of Tamper-Proof Security

Since 1 April 2017, electronic recording systems have been required to be equipped with a technical security device that prevents tampering. This security feature is designed to assign a unique signature to each receipt. Failure to comply with this requirement also exposes the business to penal consequences.

3. Incomplete Issuance of Receipts

Proper issuance of receipts is mandatory under Section 132a of the BAO. Every entrepreneur must provide a receipt to their customer immediately after a purchase and record this receipt in the cash register system. Failure to correctly issue receipts can lead to penal consequences.

4. Inadequate Data Security and Retention

Section 132 of the BAO outlines detailed retention requirements for books and records, as well as the receipts associated with them. These documents must generally be kept for seven years and, in some cases, even longer if they are relevant to ongoing tax assessment procedures. Violations of these requirements may result in both fiscal and penal consequences.

Conclusion

Compliance with the legal requirements for electronic cash register systems is crucial to avoid financial risks and additional tax assessments. Entrepreneurs should thoroughly familiarize themselves with the applicable regulations and regularly review their systems for legal compliance. Comprehensive advice from professionals, such as tax advisors, can help identify and remedy potential errors at an early stage, ensuring that the company always remains on the safe side.

Note: The information provided in this article is intended solely for general informational purposes and does not constitute legally binding advice.