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Public Austria Author: Ivana Picajkić
Cash Register Package 2026 raises the cash register exemption threshold to €45,000, allows receipt obligations to be fulfilled with optional digital receipts without a value limit, and makes the 15-product-group rule permanent. The reform, effective from 2026, aims to reduce administrative burden, improve legal certainty, and simplify compliance for small and seasonal businesses.
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Content accuracy validation date: 24.12.2025
Content accuracy validation time: 10:21h

The Austrian Federal Government introduced the “Cash Register Package 2026” on 10 December 2025 to simplify cash register and receipt obligations for businesses. The package raises the revenue threshold for cash register exemptions, removes the value limit for digital receipts, and makes the 15-product-group rule permanent.

Under the updated “cold hands” rule, businesses such as market stalls or outdoor vendors will only be required to use a cash register once their annual revenue exceeds €45,000, instead of the current €30,000. This change, effective from January 1, 2026, reflects an inflation adjustment and aims to reduce the burden on small and seasonal businesses.

From October 1, 2026, the obligation to issue a receipt can also be fulfilled by providing a digital receipt on site, for example via a QR code or link, with no limit on the receipt amount. Digital receipts remain optional, as customers can still choose to receive a paper receipt.

The 15-product-group rule for retailers will become permanent. This rule allows certain traders, such as small retailers and market vendors, to fulfill cash register and receipt obligations by assigning sales to a maximum of 15 product groups instead of recording each item individually.

Overall, the package aims to increase legal certainty, reduce administrative effort, and make everyday business operations easier.

 

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