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Fiscalization system in Austria is based on strict and precise mandatory requirements for taxpayers. There are many important rules which must be implemented and observed.
Austria
At the beginning of 2016, Austria introduced new fiscal law which included the creation of Fiscal Journal (FJ - DEP). This was the first part of fiscalization. Fiscal Journal should be saved at each POS system, central database, or in Cloud and, according to the Austrian fiscal law, it has to be written in real-time (at the same time when receipt is created) and exported at the request of the authorities. The second part of fiscalization is mandatory since April 2017 and included the introduction of a digital signature of every cash receipt.
Type of fiscalization: Hardware/Software
Latest news for Austria
See moreUse of cash is declining but remains most important at the POS.
In terms of volume, cash payments at the point of sale have decreased recently. Throughout the pandemic, this drop accelerated. 59% of transactions in 2022 were made in cash. Cash transactions made up 79% of all transactions in 2016, compared to 72% three years earlier. Cash, however, continued to be the most popular payment option at POSs in the euro region. For the first time, in 2022, when POS... Read more

Use of cash is declining but remains mos...
In terms of volume, cash payments at the point of sale have decreased recently. Throughout the pande... Read more
Additional requirements for vending machines in Austria

In Austria, vending machines are obligated to follow fiscalization rules if they allow individual transactions higher than 20 EUR. If transactions can only go up to 20 EUR, then there is no fiscalization obligation. But, due to the specifics of operating a vending machine, are there any additional rules that need to be followed? Read more

Additional requirements for vending mach...

In Austria, vending machines are obligated to follow fiscalization rules if they allow individual tr... Read more
New document was uploaded: Vending machines – Austria

The purpose of this document is to explain how vending machines (hereinafter: “VMs”) are treated in Austria in terms of their treatment within the scope of the Austrian fiscalization system. The main purpose of the document is to provide answers to the following questions: Are vending machines fiscalized in Austria or not? Is there an obligation to issue proof of payment for sales through a vending machine? If it is mandatory to issue a receipt, should it be fiscal or non-fiscal? Are there specific requirements regarding vending machines and fiscalization? Read more

New document was uploaded: Vending machi...

The purpose of this document is to explain how vending machines (hereinafter: “VMs”) are treated in... Read more
More frequent cash register audits in Austria have been announced for 2023.

The Austrian Ministry of Finance has announced that in 2023 they are planning more frequent audits of cash register systems. During 2022, many compliance issues were documented, hence, the authorities are planning a more strict control regimen for 2023. In the following are some tips on how to be prepared, as well as obligations to keep in mind Obligations to keep in mind: Obligation to issue... Read more

More frequent cash register audits in Au...

The Austrian Ministry of Finance has announced that in 2023 they are planning more frequent audits o... Read more
While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can say that there are some certainties regarding the scope of the Directive, and the proposed scope is, as follows. EU Digital Reporting Requirements (DRR) were introduced for intra-EU transactions; Recapitulative statements have been removed. DRRs are to be mandatory or optional for domestic... Read more

What is the proposed scope of the VAT in...
While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can... Read more
The draft VAT in the Digital Age" (ViDA) Directive should have been adopted on November 16, 2022, but unfortunately the adoption was rescheduled for December 7, 2022. More details on what it brings are as follows. While for more specific information we would need the adoption of the text of ViDA, there are some insights it could bring: Digital Reporting Requirements (DRR)—Introduction o... Read more

VAT in the Digital Age (ViDA) is around...
The draft VAT in the Digital Age" (ViDA) Directive should have been adopted on November 16, 2022, bu... Read more
Latest document for Austria
See moreVending machines – Austria

The purpose of this document is to explain how vending machines (hereinafter: “VMs”) are treated in Austria in terms of their treatment within the scope of the Austrian fiscalization system. The main purpose of the document is to provide answers to the following questions: Are vending machines fiscalized in Austria or not? Is there an obligation to issue proof of payment for sales through a vending machine? If it is mandatory to issue a receipt, should it be fiscal or non-fiscal? Are there specific requirements regarding vending machines and fiscalization? Read more
Vending machines – Austria

The purpose of this document is to explain how vending machines (hereinafter: “VMs”) are treated in... Read more
The purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more
S4 Fiscal Service for Austria

S4FiscalService for Austria is an installation package for S4FS fiscal middleware in Austria. An integrative part of the installation package is, among others, General Interface Description, Service interface description, Release Notes, S4F Service Installation Manual and sensitive data encryption. They are all packed in a zip file which is ready for download. Read more
S4 Fiscal Service for Austria

S4FiscalService for Austria is an installation package for S4FS fiscal middleware in Austria. An i... Read more
On June 22nd, 2022, Fiscal Solutions organized a free webinar on the topic „E-commerce in EU: let's talk about OSS“. The webinar was held by Aleksandar Marinković, Legal Consultant at Fiscal Solutions and Marina Marinković, Sales Manager at Fiscal Solutions. Let’s hear what they have to say about this topic. Read more
Recorded webinar: E-commerce in EU: let'...
On June 22nd, 2022, Fiscal Solutions organized a free webinar on the topic „E-commerce in EU: let's... Read more
Online shops from the fiscalization perspective in Austria

The purpose of this document is to explain how e-commerce and online sales are treated from the perspective of fiscalization obligation. Read more
Online shops from the fiscalization pers...

The purpose of this document is to explain how e-commerce and online sales are treated from the pers... Read more
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives and Regulations do regulate EU VAT Legislation. Read more
VAT & One Stop Shop System in EU
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives an... Read more