What does mandatory cash register (Registrierkassenpflicht) mean?

Under Austrian law, businesses are required to record all cash revenues individually using an electronic cash register or a comparable recording system. A cash register (Registrierkasse) is an electronic system that determines and documents cash receipts. In addition to classic cash registers, server-based systems, scales or taximeters with cash register functions may also be employed.

Every cash register must have a data capture log (Kassenjournal). Since April 1, 2017, there has also been a legal requirement to use a signature or seal creation unit with a certificate assigned to the entrepreneur. Cash registers must comply with receipt requirements under Section 132a Austrian Federal Tax Code (Bundesabgabenordnung).

All cash registers must be registered through FinanzOnline. An active FinanzOnline account is required for this purpose, which can be used by the entrepreneur or by an authorized representative.

Who is affected by mandatory cash register?

Mandatory cash register applies to businesses whose annual turnover (Jahresumsatz) exceeds 15,000 euros and whose cash revenues (Barumsatz) exceed 7,500 euros per year.

What is considered a cash transaction (Barumsatz)?

In Austrian law, ‘cash transactions’ (Barumsätze) include not only actual cash payments but also payments by debit or credit card, electronic forms of payment (e.g., Apple Pay), vouchers or coupons issued and accepted by the entrepreneur and similar means of payment. Bank transfers, online banking transfers, standing orders or online payments outside the business premises do not count as cash transactions. For legal certainty, consult your tax advisor.

When does mandatory cash register begin and end?

Mandatory cash register begins at the start of the fourth month after the end of the advance return period (i.e. under the Austrian VAT Act, the calendar month or quarter) in which the thresholds (annual turnover over €15,000 and cash revenue over €7,500) were first exceeded.

If in a subsequent year these revenue thresholds are not exceeded and special circumstances indicate that these limits will not be exceeded in the future, then the requirement to record cash revenues using an electronic cash register ceases at the beginning of the next calendar year. For legal certainty, consult your tax advisor.

Are there exceptions to mandatory cash register?

Yes, there are exceptions under Austrian law.

One example is for revenues generated outdoors (often referred to informally as the “cold hands rule”), which apply to sales made from house to house or in public spaces, not in or directly connected to fully enclosed premises (e.g. selling Christmas trees outdoors, selling New Year’s items on outdoor sales tables, or selling produce at a stand next to a field). For such revenues, there is a concession up to €30,000 per calendar year per taxpayer, meaning these sales need not be recorded via a cash register but can be totaled by simply calculating the difference between the day’s opening and closing cash balance (the so-called “Kassasturz”).

Further concessions exist for:

- Alpine huts or mountain shelters

- Buschenschank (wine taverns), if open no more than 14 days per calendar year

- Small canteens run by a nonprofit association (gemeinnütziger Verein) that operate no more than 52 days per calendar year

The €30,000 annual threshold also applies in these cases.

Additionally, there is a relief for revenues generated outside the business premises (mobile activities). This means entrepreneurs who provide services at customer locations (e.g., installers, massage therapists, transport services, chimney sweeps, etc.) are not required to record these cash transactions immediately on the spot; they may do so once they return to the business location without delay. In such cases, the service recipient must receive a receipt (as per Section 132a para. 3 Austrian Federal Tax Code) if paying in cash, and the business keeps a copy. Alternatively, it is possible to pre-record the transaction in the POS and hand the already printed receipt to the customer for payment on-site. If no sale occurs, the pre-printed receipt can be canceled upon return to the business premises.

For details on further exceptions or clarifications about whether your business falls under mandatory cash register, consult your tax advisor.

How do I register a cash register?

Registration is done via the online portal of the Austrian tax authorities (FinanzOnline).

1) Register the signature or seal creation unit.

2) Create the start receipt.

3) Test the start receipt for validity.

What is the data capture log (Datenerfassungsprotokoll)?

The data capture log (Datenerfassungsprotokoll or DEP) is an event protocol file that runs in the cash register’s memory or in an external memory in real time whenever a receipt is created. It records cash revenues with all receipt details in a complete chronological order. Each cash register must maintain this log. The data must be saved in an unalterable electronic external medium at least once every quarter and kept for at least seven years.

What is the mandatory receipt issuance (Belegerteilungspflicht)?

Mandatory receipt issuance (Belegerteilungspflicht) is a legal rule in Austria requiring entrepreneurs to provide a receipt for every cash payment and give it to the customer. Introduced under the 2016 Tax Reform Act, it aims to improve the traceability of business transactions and prevent tax evasion. Receipts must be kept for seven years, either in paper or electronic form. Customers must accept the receipt and keep it at least until leaving the business premises.

What information must a valid receipt contain?

Receipts must include at least:

- A clear designation of the supplier or service provider

- A consecutive number that uniquely identifies the transaction

- The date the receipt was issued

- The quantity and usual trade description of the delivered goods or the nature and scope of the services provided

- The amount of the cash payment

If receipts are produced by a cash register, they must also include:

- A cash register identification number

- The date and time the receipt was issued

- A separation of the cash payment amount by tax rates

- The contents of the machine-readable code (QR code or link)

What should I do if the cash register experiences a technical failure?

If the cash register fails for technical reasons, entrepreneurs must take certain steps to meet legal requirements. However, Lonio POS offers a major relief by having an integrated emergency mode. Even if there is no internet connection, Lonio POS can still be used to generate receipts. In this case, the receipts are issued without a signature, so the business can continue uninterrupted. All transactions are saved locally and automatically synchronized as soon as the system is online again. Then all previously issued receipts are provided with a legally compliant signature and properly entered into the data capture log (DEP).

Should the cash register completely fail (e.g., hardware defect), all revenues must still be recorded correctly. Paper receipts must be manually issued and each transaction meticulously documented, including all required information (see “What information must a valid receipt contain?”). If the outage lasts more than 48 hours, it must be reported within one week via FinanzOnline to the tax authority. You must also notify them once the cash register is operational again.