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: 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.
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 moreNew webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
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. Read more
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Already subscriber? LoginAustria Plans Tax Office Restructure from January 2027
Austria
Author: Ivana Picajkić
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. Austria plans to reorganise its Tax Office from January 1, 2027. The Austrian Federal Ministry of Finance announced that the structure of the Austrian Tax Office will be changed to better meet current operation... Read more
Austria
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25.06.2026.
08:23H
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Author: Ivana Picajkić
Austria Moves Forward with the VAT Cut on Essential Food from July 2026
Austria
Author: Ivana Picajkić
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. Austria is moving forward with a VAT reduction on selected basic food products to help households cope with high grocery prices. From July 1, 2026, the VAT rate on certain essential foods is expected to fall from 10% to 4.9%. The Aust... Read more
Austria
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02.06.2026.
08:23H
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Author: Ivana Picajkić
Reminder: Austria to Reduce VAT on Essential Food from July 2026
Austria
Author: Ivana Picajkić
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. Austria is preparing to reduce VAT on selected essential food products from 10% to 4.9% starting July 1, 2026. The measure is part of the government’s broa... Read more
Austria
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25.05.2026.
08:14H
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Author: Ivana Picajkić
Austria Proposes New Parcel Tax for Large Online Retailers
Austria
Author: Ivana Picajkić
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. Austria is consulting on a draft law that would introduce a new parcel tax on do... Read more
Austria
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22.05.2026.
08:18H
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Author: Ivana Picajkić
New Austrian Decree Updates Cash Register and Receipt Requirements
Austria
Author: Ivana Picajkić
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
Austria
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14.04.2026.
08:31H
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Author: Ivana Picajkić
Most important documents for Austria
See moreChecklist - 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 regulation
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. Read more
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Austria
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07.06.2023.
13:56H
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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
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05.08.2026.
13:20H
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Author: Ivana Picajkić
Technical country overview - Austria
Austria
Author: Stevan Car
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. Read more
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Austria
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23.12.2025.
15:02H
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Author: Stevan Car