Novelties in Austria regarding the last receipt of the year

The last receipt of the year in Austria has to be the annual control transaction. The annual control transaction receipt is the final cash register receipt before the new year. It is generated with a value of 0 and uploaded to FinanzOnline. The printout has to be saved for 7 years.

Entrepreneurs need to create the annual control transaction receipt for each of their cash registers at the end of the year. With a value of 0, the annual receipt is also created as the monthly receipt for December.

Even for businesses with a different fiscal year, the crucial date is December 31. Seasonal businesses can make their annual control transaction at the conclusion of the season, but no later than the beginning of the following one. You can print out the annual receipt after work or until the next opening day, but no later than one week later, if you are open on New Year's Eve and make sales.

The annual control transaction needs to be reported to FinanzOnline by February 15th.