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Public Austria Author: Vukašin Santo
Austria is modernizing its fiscal cash register regime from 2026 by raising the small-seller exemption threshold, making existing simplifications permanent, and allowing optional digital receipts, while continuing to support paper receipts on request. Despite these compliance-easing and digitalization measures, the core RKSV framework remains unchanged, with mandatory secure recording, digital signatures, and QR-coded receipts to safeguard transparency and prevent tax fraud.
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Fiscal subject related

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Content accuracy validation date: 12.01.2026
Content accuracy validation time: 13:28h

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.

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