Cash Register Rules for Mobile Sales in Austria

In Austria, businesses that use cash register systems must comply with the cash register and receipt issuing obligations. However, there are some exceptions for businesses that provide their supplies and services outside the premises, such as mobile hairdressers, masseurs, tour guides, etc. These businesses are considered “mobile groups” and can use a simplified method of recording and documenting their sales.

According to the cash register regulation, mobile groups can give their customers a paper receipt (manual receipts) and must keep a copy of it. They do not need to use an electronic cash register or a receipt-sharing device at the point of sale. However, they must record these sales in the cash register system without unnecessary delay after returning to the business premises.

The simplified method for mobile groups aims to reduce the administrative burden and the cost of using cash register systems for businesses that operate outside the premises. However, it also requires them to keep accurate and reliable records of their sales and revenues and to comply with the tax regulations.