Fiscal subject related
Since April 1, 2017, Austria’s Cash Register Security Ordinance (RKSV) has been in force to ensure that all cash registers are tamper-proof and that every transaction is properly recorded and traceable by tax authorities.
What is the RKSV?
The RKSV requires businesses to use cash registers that log each cash transaction in order and link them using an electronic signature. This digital chain prevents manipulation; any attempt to delete or alter a receipt breaks the signature chain and exposes the fraud.
These rules apply to businesses with annual turnover over €15,000, including at least €7,500 in cash sales. Some exceptions exist for low-turnover mobile vendors (the so-called "cold hands rule") and certain special cases like mountain huts or vending machines.
What must a cash register include?
Every complaint register must:
- Log transaction data with AES 256 encryption..
- Include a printer, a security interface, and a unique ID..
- Be registered with FinanzOnline,
- Print receipts that include a QR code with signature data.
Electronic signatures can be implemented via a physical card or a cloud-based solution, with cloud versions requiring no extra hardware.
Why is RKSV useful for businesses?
With secure receipts, businesses are no longer required to prove the accuracy of their cash books during audits, the system itself guarantees the data’s integrity. This reduces the administrative burden and protects businesses during tax inspections.
The law has been in place since January 1, 2016, with key requirements:
- Individual recordkeeping of all transactions,
- Mandatory receipt issuance for every cash payment,
- Clear criteria on who must use electronic cash registers.
Businesses operating under specific conditions (e.g., mobile sellers, vending machines, online shops without cash sales) may qualify for exemptions under the Cash Register Security Ordinance.
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