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
New 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 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 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
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
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
Overview of E-Invoicing in Austria
Austria
Author: Austria
In Austria, electronic invoicing is mandatory for suppliers invoicing federal public authorities, requiring the use of structured formats (e.g., EN 16931, ebInterface, or Peppol) via platforms like e-Rechnung.gv.at or the Peppol network. However, for B2B transactions e-invoicing remains voluntary, although widely used for efficiency and automation. Austria was one of the first countries in Europe... Read more