Transitional provisions for cash sales in Austria

Supplement to the Decree on Individual Recording, Cash Register, and Receipt Issuing Obligations: transitional provisions for cash sales regarding sales in the period after June 30, 2020, and before January 1, 2022. Sales that are subject to a reduced tax rate which deviates from the tax rates are to be assigned to one amount rate or, in alternative 4, to multiple amount rates either: a. Alternative 1: the field amount-rate-zero or

1. Alternative 2: the field amount-rate-special or
2. Alternative 3: the field amount-rate-reduced-1

or d. Alternative 4: the previous fields according to Art. 10 UStG.

The selected alternative must be documented (for example, by storing relevant information on the cash register or the cash register system). If different alternatives are used when using several cash registers by an entrepreneur, it must be documented for each cash register which alternative was chosen.