Austria Amends the Federal Fiscal Code to Simplify Electronic Fiscal Receipts

From October 1, 2026, Austria allows retailers to provide electronic fiscal receipts through customer-facing displays or QR codes at checkout. The change simplifies digital receipt delivery while preserving existing cash register obligations and customers’ right to request a paper receipt.

Austria has introduced new rules simplifying how businesses provide electronic fiscal receipts to customers. Effective October 1, 2026, an amendment to Section 132a of the Federal Fiscal Code (Bundesabgabenordnung – BAO) allows businesses to make receipts available digitally at the point of sale, without necessarily sending them directly to customers.

The amendment expands the existing methods of electronic receipt delivery. Retailers can now enable customers to retrieve their receipts using a terminal device, for example by scanning a QR code displayed at checkout.

Importantly, the amendment does not remove the obligation to issue fiscal receipts or change the existing cash register requirements. It changes how customers may receive or access receipts after completing a payment.

The Austrian Federal Ministry of Finance confirmed the new rules and published guidance explaining how electronic receipts must be made available to customers.

Previously, businesses could already issue electronic receipts by transmitting them directly to customers, for example through email or a mobile application.

The amended Section 132a BAO explicitly introduces an additional method: businesses may allow customers to retrieve their electronic receipts on site using an electronic device.

Businesses therefore have two main options for electronic receipt delivery:

• Direct electronic delivery: The receipt is transmitted to the customer through email, a mobile application or a downloadable electronic document.
• Electronic access at checkout: The customer can retrieve the receipt using a terminal device, for example by scanning a QR code displayed on a customer-facing screen.

The Austrian Ministry of Finance confirms that no specific electronic transmission format is prescribed. Receipts may be provided in human-readable formats, such as PDF or text files, or structured formats, such as XML.

However, the electronic receipt must still be created and signed by the cash register immediately in connection with the payment transaction.

The business must also document the method of receipt issuance in its electronic recording system.

However, simply making a receipt available somewhere online is not sufficient.

According to the Austrian Ministry of Finance, the customer must be able to access and digitally retrieve the receipt during the payment process without changing location.

The display must face the customer, and the receipt must remain accessible for sufficient time to allow its retrieval without unnecessary time pressure.

Providing access to the receipt remains the retailer's responsibility. The customer should not have to search for the receipt independently or complete an unrelated procedure after leaving the checkout.

The rules apply to payments classified as cash payments under Austrian fiscal legislation. These include physical cash, debit and credit cards, comparable electronic payment methods, and certain vouchers accepted instead of cash.

Therefore, the amendment is relevant not only to traditional cash transactions but also to common electronic payment methods used in retail stores.

Although electronic and paper receipts are legally equivalent, customers and tax authority officials retain the right to request a printed receipt.

The Austrian Ministry of Finance clarifies that a paper receipt may be requested immediately after payment or subsequently, until the business closes on the same day.

For later requests, the relevant transaction must be identifiable using information such as the payment amount, date, time or description of the goods.

Retailers adopting digital receipt delivery must therefore retain a practical method of producing paper receipts when requested.

The amendment also leaves the existing requirements for receipt content, cash register security and record retention unchanged.

Impact on affected businesses

The amendment is particularly relevant for retailers, retail chains, restaurants, cafés, hotels and other businesses that process payments through cash register systems.

For retailers, electronic receipt retrieval can reduce routine printing while allowing customers to obtain their receipts digitally during checkout.

Retail chains operating multiple stores may consider a consistent receipt delivery procedure across their POS systems, including customer-facing displays and paper receipt requests.

For POS software providers and system integrators, the amendment creates opportunities to support additional receipt delivery functionality.

Systems supporting digital receipt retrieval should be capable of presenting the correct receipt for the completed transaction, making it accessible during checkout and recording the chosen delivery method.

Self-Service Checkout providers may also benefit from the change, particularly where customers already interact with a display during payment.

The Austrian Ministry of Finance also announced targeted checks during the initial implementation period, focusing on correct digital receipt delivery, particularly in cash-intensive sectors.

Businesses should therefore ensure that electronic receipts are genuinely accessible to customers rather than merely generated internally.

What should retailers and POS providers do?

Retailers can provide electronic Fiscal Receipts through QR codes or customer-facing displays instead of automatically printing them. POS providers should verify that receipt generation, signing, customer access, delivery-method recording and paper receipt printing remain compliant with Austrian requirements.

Businesses planning to use electronic receipt retrieval should review their checkout procedures and coordinate any necessary configuration changes with their POS providers.

Particular attention should be given to receipt accessibility, display positioning and the handling of paper receipt requests.

From a fiscalization perspective, the distinction between creating a compliant fiscal receipt and delivering it electronically remains essential. Digital delivery does not replace fiscal recording or cash register security requirements.

The amendment provides retailers with additional flexibility, but compliance ultimately depends on how the receipt delivery process operates in practice.

The principal legal basis is Section 132a of the Federal Fiscal Code (BAO) - Source

Ivana Picajkić, Medior Legal Consultant at Fiscal Solutions

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