Austria

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Fiscal Law timeline

The complex nature of the fiscalization system in Austria reflects the government's commitment to ensuring the integrity of financial data and promoting fairness and accountability in the tax system. Frequent and unannounced audits, together with implementing strict regulations and requirements, work to provide a secure and transparent environment for businesses and taxpayers.

Austria

At the start of 2016, the Austrian government introduced a new fiscal law that included the creation of the Fiscal Journal (DEP). This marked the first stage of the fiscalization process, which aimed to increase transparency, reduce tax fraud, and promote fairness in the tax system. According to Austrian fiscal law, the DEP must be stored in real-time at each point-of-sale system, in a central database, or in the cloud, and must be exported at the request of the authorities. This journal records all cash transactions and receipts in real-time, ensuring that financial data is accurate, secure, and easily accessible. The second stage of the fiscalization process was mandatory as of April 2017, and involved the introduction of a digital signature for each cash receipt. This digital signature helps to further secure the financial data and reduce the risk of fraud or manipulation. By implementing these two stages of fiscalization, Austria has created a robust and reliable system for tracking and reporting financial transactions.

Type of fiscalization: Hardware/Software

Under Austrian fiscal law, there is a provision known as the "closed system" for large retailers with more than 30 cash registers. These retailers have the option to opt into this system, which has a different set of requirements compared to individual point-of-sale systems.

Instead of registering each individual POS with the Fiscal Authority, large retailers operating under the closed system must obtain a special certificate from the government. This certificate serves as evidence of their compliance with the regulations of the fiscalization system and demonstrates their commitment to accurately reporting financial transactions.

The closed system is designed to provide a more streamlined process for large retailers while still ensuring the accuracy and integrity of financial data.

Latest news for Austria

Overview of Austria’s Cash Register Secu...

Austria’s Cash Register Security Ordinance (RKSV), effective since April 1, 2017, mandates tamper-pr... Read more

Austria Plans to End Mandatory Receipts...

Austria plans to scrap the mandatory receipt requirement for purchases under €30 to reduce paper was... Read more

New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries

Author: Nikolina Basić

On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more

New webinar was uploaded: Recorded webin...

On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and onli... Read more

New document was uploaded: S4F backoffice patch

Author: Dejan Šijačić

S4F backoffice patch is intended for users who have already installed S4F 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. 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. Read more