Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Technical
iThe Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.
Last news published on: 24.09.2026 | News: 210
Last document published on: 21.09.2026 | Documents: 46
Highlight
Austria introduced fiscalization in 2016, implementing a combined hardware- and software-based model. The system requires the mandatory use of an Electronic Journal (DEP) and the application of a digital signature to ensure the integrity, authenticity, and traceability of recorded transactions. The official currency is the euro.
Austria
The two major elements of fiscalization in Austria are the Electronic Journal (DEP) and the Security System, which signs transactions. The DEP has to be written by each POS, and is divided in two parts: the DEP7 and DEP131. The DEP7 contains information from the fiscal transaction chain, and the DEP131 contains basic records of a company. The Security System can be hardware-based such as a chip card reader or USB stick, and software-based in the form of a cloud service.
Type of fiscalization: Hardware/Software
Latest news for Austria
See moreAustria: Does a Pay-by-Link Transaction Require Fiscalization?
Austria
Author: Ivana Picajkić
In Austria, a customer who orders goods in-store but later pays remotely through a Pay-by-Link service is generally not making a cash payment for cash-register purposes.
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Already subscriber? LoginIn Austria, a customer who orders goods in-store but later pays remotely through a Pay-by-Link service is generally not making a cash payment for cash-register purposes.
Austria
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24.09.2026.
08:20H
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Author: Ivana Picajkić
New document was uploaded: Modern payment media in Austria
Austria
Author: Ivana Picajkić
The purpose of this document is to explain payment media in Austria, with a focus on modern payment media.
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Already subscriber? LoginThe purpose of this document is to explain payment media in Austria, with a focus on modern payment media.
Austria
|
21.09.2026.
11:14H
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Author: Ivana Picajkić
S4Fiscal backoffice patch is intended for users who have already installed S4Fiscal backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. This is not to be confused with the 'S4FiscalBackoffice Patch' - these patches are intended for the 'S4Fiscal Retail Backoffice'Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component.
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Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginS4Fiscal backoffice patch is intended for users who have already installed S4Fiscal backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. This is not to be confused with the 'S4FiscalBackoffice Patch' - these patches are intended for the 'S4Fiscal Retail Backoffice'Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component.
S4Fiscal Retail BackOffice is our legacy solution, not to be confused with the 'S4FiscalBackoffice', this package is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Croatia and Slovenia.
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Already subscriber? LoginS4Fiscal Retail BackOffice is our legacy solution, not to be confused with the 'S4FiscalBackoffice', this package is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Croatia and Slovenia.
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Community Day fosters connections, enhances relationships, encourages knowledge sharing, and aims to create meaningful experiences for all participants.
New document was uploaded: Value Added Tax Act - UStG (DE)
Austria
Author: Ivana Picajkić
The Austrian Value Added Tax Act 1994 (UStG 1994) sets out the main rules governing VAT in Austria. It defines taxable transactions, entrepreneurs, the place of supply, taxable amounts and applicable VAT rates. It also regulates VAT exemptions, input VAT deduction, invoicing, record-keeping and VAT reporting obligations.
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Already subscriber? LoginThe Austrian Value Added Tax Act 1994 (UStG 1994) sets out the main rules governing VAT in Austria. It defines taxable transactions, entrepreneurs, the place of supply, taxable amounts and applicable VAT rates. It also regulates VAT exemptions, input VAT deduction, invoicing, record-keeping and VAT reporting obligations.
Austria
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04.09.2026.
12:42H
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Author: Ivana Picajkić
Most important documents for Austria
See moreFederal Tax Code - BAO (DE)
Austria
Author: Ivana Picajkić
The Austrian Federal Tax Code (BAO) provides the general legal framework for tax administration in Austria. It regulates taxpayer obligations, record-keeping, tax assessments, audits, tax collection and enforcement procedures.
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Already subscriber? LoginThe Austrian Federal Tax Code (BAO) provides the general legal framework for tax administration in Austria. It regulates taxpayer obligations, record-keeping, tax assessments, audits, tax collection and enforcement procedures.
Austria
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04.09.2026.
12:35H
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Author: Ivana Picajkić
Value Added Tax Act - UStG (EN)
Austria
Author: Ivana Picajkić
The Austrian Value Added Tax Act 1994 (UStG 1994) sets out the main rules governing VAT in Austria. It defines taxable transactions, entrepreneurs, the place of supply, taxable amounts and applicable VAT rates. It also regulates VAT exemptions, input VAT deduction, invoicing, record-keeping and VAT reporting obligations.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe Austrian Value Added Tax Act 1994 (UStG 1994) sets out the main rules governing VAT in Austria. It defines taxable transactions, entrepreneurs, the place of supply, taxable amounts and applicable VAT rates. It also regulates VAT exemptions, input VAT deduction, invoicing, record-keeping and VAT reporting obligations.
Austria
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04.09.2026.
12:39H
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Author: Ivana Picajkić
Checklist - signature verification
Austria
Author: Kristina Dosen
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe document describes the signature verification and how to verify if it fails.
Austria
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07.06.2023.
13:57H
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Author: Kristina Dosen
Country overview - Austria
Austria
Author: Ivana Picajkić
Our fiscal experts provided you this valuable overview of the fiscalization requirements in Austria with precise and concise information about topics of high interest for the retailers and POS business, such as general topics, fiscal device, required functionalities etc
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginOur fiscal experts provided you this valuable overview of the fiscalization requirements in Austria with precise and concise information about topics of high interest for the retailers and POS business, such as general topics, fiscal device, required functionalities etc
Austria
|
05.08.2026.
13:18H
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Author: Ivana Picajkić
Cash Register Security Ordinance - RKSV (EN)
Austria
Author: Kristina Dosen
The cash register security regulation is the most important regulation for definition fiscalization requirements and specifics in Austria. Besides, it is a mandatory document for analysis of the fiscalization project in Austria.
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Already subscriber? LoginThe cash register security regulation is the most important regulation for definition fiscalization requirements and specifics in Austria. Besides, it is a mandatory document for analysis of the fiscalization project in Austria.
Austria
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04.09.2026.
12:16H
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Author: Kristina Dosen
Legal Requirements - Austria
Austria
Author: Ivana Picajkić
This unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Austria. You’ll find all the details concerning: - Introduction - Fiscal law overview - Major elements of fiscalization - Business processes overview - Specific store situations
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Austria. You’ll find all the details concerning: - Introduction - Fiscal law overview - Major elements of fiscalization - Business processes overview - Specific store situations
Austria
|
04.09.2026.
11:05H
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Author: Ivana Picajkić