Fiscal subject related
Austria upgrades its fiscal cash register regime while preserving the core security features of the RKSV framework introduced in 2017. The reforms, effective from 2026, aim to ease compliance for small businesses and further digitalize receipt issuance without weakening safeguards against VAT and tax fraud.
From 1 January 2026, the exemption threshold for small and seasonal sellers covered by the “cold hands” rule will increase from €30,000 to €45,000 in annual turnover. At the same time, long-standing simplifications such as the 15-product-group recording rule will become a permanent part of Austrian law.
From 1 October 2026, businesses will also be allowed to issue optional digital receipts with no transaction value limit, for example via QR codes or web links. Paper receipts will remain available upon request.
Despite these changes, the core RKSV system remains unchanged: transactions must still be securely recorded, digitally signed at the point of sale, and made verifiable through QR-coded receipts, ensuring continued transparency and auditability.
Other news from Austria
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The Federal Ministry of Finance has republished its decree on cash registers and receipt obligations, replacing the 2019 version and updating compliance rules for businesses and certain public or non-profit entities. The revised framework raises thresholds for simplified cash-based recording to €45,000 turnover while confirming that entities exceeding set limits must transition to electronic cash... Read more
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Austria Introduces a New 4.9% Reduced VAT Rate for Essential Food
Austria
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New document was uploaded: E-commerce Austria - Legal requirements
Austria
Author: Ivana Picajkić
This document is a professional presentation and compliance guide prepared by Fiscal Solutions that explains the fiscalization framework and e-commerce regulatory environment in Austria. It provides an overview of Austria’s fiscal cash register system, legal obligations, security requirements, and receipt rules, as well as thresholds and exemptions relevant to businesses. The presentation also clarifies how online sales are treated under Austrian law, highlighting when e-commerce transactions are exempt from fiscalization and when cash-on-delivery scenarios trigger fiscal obligations. Read more
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Already subscriber? LoginAustria: VAT Overview 2026
Austria
Author: Ivana Picajkić
Austria applies an EU-aligned VAT system (Umsatzsteuer, USt) with a 20% standard rate, 13% and 10% reduced rates, an upcoming 0% zero-rating for menstrual products and contraceptives from 2026, and strict rules on registration, invoicing, and reporting. Read more
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Already subscriber? LoginNew document was uploaded: S4FiscalBackoffice Patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginAustria to Cut VAT on Essential Food from July 2026
Austria
Author: Ivana Picajkić
Austria will halve VAT on selected essential food products from 10% to 5% starting 1 July 2026, aiming to ease household living costs and deliver immediate savings at the checkout amid persistent food price pressures. The measure, confirmed on 14 January 2026, is part of a broader anti-inflation strategy and will be partly funded through new taxes on non-recyclable plastics and fees on non-EU parc... Read more