New Austrian Decree Updates Cash Register and Receipt Requirements

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 registers and receipt issuance within a defined timeframe.

On January 2, 2026, the Federal Ministry of Finance republished the Decree on recording individual transactions, the use of cash registers, and the obligation to issue receipts. This new decree replaces the previous version from 2019 and provides updated guidance on how businesses must comply with these rules.

In general, public entities must use electronic cash registers if they:

1. Carry out commercial activities under the Corporation Tax Act,
2. Have annual turnover above €15,000, and
3. Generate more than €7,500 in annual cash sales.

These obligations also apply to non-profit organizations, although certain exceptions exist (e.g. small events, club activities, or ancillary operations).

Simplified rules (cash-based recording instead of full electronic systems) apply to:

1. Outdoor sales,
2. Operations linked to huts or wine taverns, and
3. Small canteens run by non-profits (up to 52 days per year).

The updated decree increases the eligibility threshold for these simplifications from €30,000 to €45,000 net annual turnover.

If a business exceeds both €45,000 total turnover and €7,500 cash sales for the first time, it must switch to electronic recording systems and start issuing receipts. This obligation begins from the fourth month after the reporting period in which the thresholds were exceeded.