Austria: Digital Receipt Rules Have Started to Apply as of October 1, 2026

Since October 1, 2026, Austrian businesses have been allowed to provide Fiscal Receipts digitally, including through email, apps or on-site QR codes. Receipt issuance remains mandatory, customers retain the right to paper receipts, and tax authorities have announced increased inspections of digital receipt procedures.

Austria's simplified digital receipt rules have been in effect since October 1, 2026, allowing businesses to provide Fiscal Receipts electronically without automatically printing a paper receipt after every applicable transaction.

The Austrian Federal Ministry of Finance (BMF) confirmed the change in an announcement published on September 29, 2026. The measure simplifies receipt delivery but does not remove the existing obligation to issue receipts or comply with cash register security requirements.

The change is particularly relevant to retailers, restaurants, hotels and other businesses operating cash registers and Point-of-Sale (POS) Systems. It also affects POS software providers that support electronic receipt delivery.

The Ministry has warned that the Office for Combating Fraud will conduct targeted inspections during the first weeks of implementation, particularly in cash-intensive sectors.

The amendment to Section 132a of the Austrian Federal Fiscal Code (Bundesabgabenordnung – BAO) expands the possibilities for fulfilling the receipt issuance obligation electronically.

Electronic receipt delivery was already permitted before October 2026, particularly through email or other direct electronic transmission methods. The new rules expressly allow businesses to meet their obligation by making the receipt available for customers to access digitally at the place of payment.

Businesses may therefore provide receipts through several methods:

• Email: The receipt is transmitted directly to the customer's email address.
• Mobile applications: Customers receive the receipt through an application, including a digital customer-card system.
• Digital download: The receipt is made available electronically, for example through a download link.
• On-site QR code or display: The customer can access the receipt using a mobile device during the payment process.
• The customer must be able to access the electronic receipt immediately after payment. Where a QR code or screen is used, the receipt must be accessible without requiring the customer to move to another location.

Importantly, digital delivery is an option, not an obligation. Businesses can continue issuing paper receipts, and customers retain the right to request them.

The Austrian receipt issuance obligation continues to apply to businesses and transactions covered by Section 132a BAO, regardless of the transaction amount.

Under the revised rules, businesses using digital receipts must continue meeting the existing requirements for recording transactions and generating compliant receipts.

The electronic receipt must be:

• Created and electronically signed by the cash register immediately in connection with the payment.
• Made available to the customer through an accepted electronic method.
• Accessible for digital retrieval when displayed on-site.
• Recorded in the electronic recording system, including the method of receipt delivery.
• For on-site digital delivery, the customer-facing display must present the receipt clearly and for sufficient time to allow digital retrieval.

The requirements concerning electronic signatures, transaction recording and tamper protection under Austria's Cash Register Security Ordinance (RKSV) remain applicable.

A QR code does not replace the legally required receipt content. It is a means of accessing the electronic receipt, which must still contain the applicable mandatory information.

Another important requirement concerns paper receipts. Even where a business normally provides digital receipts, customers and tax authority officials can request a printed receipt.

This right can be exercised immediately after payment or subsequently until the end of business on the day of the transaction. Businesses using digital-only checkout processes must therefore retain the ability to produce paper receipts when required.

Alongside the introduction of simplified digital receipt delivery, the Ministry of Finance announced stricter monitoring of compliance during the initial implementation period.

The Office for Combating Fraud (Amt für Betrugsbekämpfung) will focus inspections on whether businesses correctly provide electronic receipts to customers.

Particular attention will be directed toward businesses operating in cash-intensive sectors, where authorities consider the risk of unrecorded transactions and cash register manipulation especially relevant.

Impact on retailers and POS providers

For retailers, the new rules provide an opportunity to reduce routine paper printing and introduce more flexible checkout processes.

Businesses using customer-facing displays, mobile applications or electronic receipt delivery can implement digital receipt workflows, provided the necessary legal and technical requirements are satisfied.

For POS software providers, the main consideration is ensuring that digital receipt functionality supports compliant receipt generation, signing and customer access.

Systems using QR codes should allow customers to retrieve the electronic receipt during the payment process. Businesses must also document the receipt delivery method and maintain the ability to print receipts on request.

Existing transaction recording and electronic security requirements remain unchanged.

What should businesses do now?

Since the new rules have already entered into force, businesses using digital receipts should review whether their current procedures comply with the requirements.

Retailers and POS providers should verify that electronic receipts are correctly generated, signed and made accessible immediately after payment. Where QR codes or customer-facing displays are used, customers must have sufficient opportunity to retrieve the receipt.

Businesses should also confirm that the receipt delivery method is documented and that paper receipts can still be provided when requested.

For companies continuing to issue paper receipts, no transition to digital receipts is required.

The practical priority is to ensure that any digital receipt procedure already in use complies with Section 132a BAO and the relevant cash register requirements, particularly during the initial period of increased tax inspections.

The main compliance risk lies in confusing digital receipt availability with simply displaying a QR code. The business must actually make the complete, compliant electronic receipt accessible to the customer.

The increased inspection activity makes correct implementation particularly relevant for retailers that have already introduced paperless checkout processes.

The principal legal basis is Section 132a of the Austrian Federal Fiscal Code, as amended by the Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025, Federal Law Gazette I No. 97/2025), effective October 1, 2026, and the announcement of the Ministry of Finance from September 29.2026. Source Source

Ivana Picajkić, Medior Legal Consultant at Fiscal Solutions

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