The Federal Ministry of Finance has republished its decree on cash registers and receipt obligations, replacing the 2019 version and updating compliance rules for businesses and certain public or non-profit entities. The revised framework raises thresholds for simplified cash-based recording to €45,000 turnover while confirming that entities exceeding set limits must transition to electronic cash... Read more

In Austria, electronic invoicing is mandatory for suppliers invoicing federal public authorities, requiring the use of structured formats (e.g., EN 16931, ebInterface, or Peppol) via platforms like e-Rechnung.gv.at or the Peppol network. However, for B2B transactions e-invoicing remains voluntary, although widely used for efficiency and automation. Austria was one of the first countries in Europe... Read more

Austria has introduced a new 4.9% reduced VAT rate for specific essential food products under § 10(1a) UStG 1994, effective July 1, 2026, to lower consumer costs. The rate applies only to goods precisely matching defined CN codes, requiring businesses to ensure accurate product classification to avoid incorrect VAT treatment and compliance risks. Austria has adopted an amendment to the Austrian VA... Read more

This document is a professional presentation and compliance guide prepared by Fiscal Solutions that explains the fiscalization framework and e-commerce regulatory environment in Austria. It provides an overview of Austria’s fiscal cash register system, legal obligations, security requirements, and receipt rules, as well as thresholds and exemptions relevant to businesses. The presentation also clarifies how online sales are treated under Austrian law, highlighting when e-commerce transactions are exempt from fiscalization and when cash-on-delivery scenarios trigger fiscal obligations. Read more

Austria applies an EU-aligned VAT system (Umsatzsteuer, USt) with a 20% standard rate, 13% and 10% reduced rates, an upcoming 0% zero-rating for menstrual products and contraceptives from 2026, and strict rules on registration, invoicing, and reporting. Read more

Austria will halve VAT on selected essential food products from 10% to 5% starting 1 July 2026, aiming to ease household living costs and deliver immediate savings at the checkout amid persistent food price pressures. The measure, confirmed on 14 January 2026, is part of a broader anti-inflation strategy and will be partly funded through new taxes on non-recyclable plastics and fees on non-EU parc... Read more