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Key documents

General

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The 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

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The 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

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The 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: 29.06.2026 | News: 195

Last document published on: 23.02.2026 | Documents: 39

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.

Flag of Austria

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

Austria has a mixed hardware and software fiscalization system, which depends on the type of mandatory Security System used by the taxpayers. The first part of fiscalization was introduced in 2016, when the creation of the Electronic Journal (DEP) was mandated. 
The second part of fiscalization was implemented in 2017, when each receipt had to be digitally signed. 
The fiscal law in Austria is related only to cash turnover. Cash turnover is every sale transaction paid with coins and notes, credit and debit cards, vouchers, coupons and other payment medias such as mobile phones. 
Another important part of the fiscalization in Austria is the mandatory registration at the FinanzOnline, the official electronic portal of the Federal Ministry of Finance (BMF).

Latest news for Austria

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Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making.
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Austria will reorganise its Tax Office by January 1, 2027, establishing 22 general offices and one nationwide office to improve management and flexibility for efficient tax administration.
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Austria plans to reduce VAT on selected basic food products from 10% to 4.9% from July 1, 2026, aiming to lower grocery prices and support consumers amid inflation.
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Austria plans to reduce VAT on selected essential food products from 10% to 4.9% from July 1, 2026, aiming to lower grocery costs, ease household pressure, and support anti-inflation measures while the exact product list is still pending.
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Austria is consulting on a draft Parcel Tax Act that would impose a €2 tax on domestic online shopping deliveries by large retailers and platforms from late 2026, with quarterly reporting through FinanzOnline, and the measure is intended to help fund planned food VAT reductions and support local, sustainable shopping.
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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 registers and receipt issuance within a defined timeframe.
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Most important documents for Austria

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The document describes the signature verification and how to verify if it fails.

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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

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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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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

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This document addresses all the technical details regarding the fiscalizaton process in Austria. In this presentation, we deal with the topics such as - Fiscal concepts overview - Possible architectures - Fiscal service - Backoffice service - FinanzOnline etc.
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