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Public Austria Author: Kristina Dosen
In Austria, specific rules apply to what is considered an "outdoor sale," which is exempt from the standard cash register requirements under certain conditions. Since January 1, 2016, businesses must provide receipts for cash transactions. If annual turnover exceeds EUR 15,000 with at least EUR 7,500 in cash, businesses must use a tax authority-registered cash register.
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Content accuracy validation date: 26.04.2024
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When we say Outdoor Sales we mean sales made from house to house, or in public areas like streets, and squares, but not within or connected to permanent structures.

There are, however, some additional criteria that need to be fulfilled for there to be an exemption from the cash register obligation. These criteria are:

The sales area must be entirely open on one side at the usual height of the sale and cannot be locked during business hours. There must be no connection to permanently enclosed spaces. A connection is typically presumed if sales occur in front of a business premise, such as beer gardens or terraces. If sales are inside large, permanently enclosed public spaces like shopping centres or stations, where individual businesses are not clearly demarcated, the exemption can still apply if the seller doesn't operate from their own enclosed space.

There is also a financial threshold: sales should be under EUR 30,000 per calendar year and be exempt from receipt and cash register obligations. Daily turnover can be determined via a cash count. If sales exceed EUR 30,000, the cash register must be used in the fourth month following the end of the VAT return period.

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