Fiscal subject related
Outdoor sales are any sales made in the public space, or during public transit transactions and are, as such, not connected to any fixed premises. This kind of outdoor sale is not subjected to fiscalization if the taxpayer has a maximum of 30 thousand euros in turnover annually. If the turnover is above that, then all transactions must be fiscalized.
Similarly, in the case of vending machines, only those machines that allow transactions of up to 20 euros are not subjected to fiscalization.
When it comes to online shops, transactions made and completed via online platforms are not fiscalized since there is no direct contact between the seller and the buyer.
Other news from Austria
Austria: Mandatory Information for E-Invoices

Austria’s federal budget clearing system (HV system) mandates strict information requirements for all e-invoices, with missing details risking delays or rejection. Invoices must include full sender and recipient information, unique invoice and order references, supplier numbers, bank details, and a clear breakdown of goods or services with gross, net, and VAT amounts. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: Treatment of mobile POS systems in Austria

The purpose of this document is to outline the treatment of Mobile POS systems in Austria, and to provide an overview of fiscalization requirements. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginAustria: Original Invoices Required for VAT Refunds

The Austrian Ministry of Finance has clarified that VAT refund applications from non-EU businesses must include the original invoice, as required under § 12 UStG and the VAT Refund Regulation. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginAustria Updates VAT Rules and Registration Thresholds for 2025

Austria has updated its VAT rules for 2025, confirming a €55,000 annual registration threshold for resident businesses, no threshold for non-residents, and specific limits for OSS and intra-community acquisitions. The guidance reiterates applicable VAT rates, filing deadlines, invoicing requirements, and penalties, while maintaining special provisions for foreign businesses, VAT grouping, and cert... Read more
New document was uploaded: S4F backoffice patch
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginAustria’s 2025 Tax Reform for Small Businesses

Austria’s 2025 tax reform introduces significant relief for small businesses, including a higher VAT exemption threshold of €55,000, simplified invoicing for amounts over €400, and a planned exemption from issuing receipts for payments under €35. Additional measures include a NoVA tax exemption for light commercial vehicles starting July 2025 and streamlined approval processes to reduce red tape a... Read more
New document was uploaded: S4F backoffice patch
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