Receipt Obligation in Austria: Everything You Need to Know

Receipt obligation in Austria: what does it mean?

Under Austrian tax law, every business with an electronic cash register (Registrierkasse) is required to issue a receipt for every cash or card payment and hand it to the customer. This obligation is part of the RKSV requirements and supports tax transparency and the fight against tax fraud.

Which businesses are affected?

All businesses required under RKSV to use an electronic cash register (annual turnover above €15,000 and cash revenue above €7,500) must comply with the receipt obligation. The customer is not required to take or keep the receipt - the obligation to issue it lies with the seller.

What must a receipt include?

• Business name and address;
• Date and time of issue;
• Quantity and type of goods or services;
• Total payment amount;
• Machine-readable QR code for verification.

Important change: digital receipts from 1 October 2026

Under the latest regulatory update, from 1 October 2026 businesses will be able to issue a digital receipt alongside the paper one. This change is a step toward reducing paper use and aligning with digital trends in retail accounting. Technical implementation details should be followed via official BMF sources.

What happens if you don't comply with the receipt obligation?

Failing to issue a receipt can be treated as a violation during a tax audit and may lead to a fine. Consistent compliance with this obligation is part of overall RKSV compliance.

Summary

The receipt obligation in Austria is a core part of RKSV compliance and will soon be complemented by the digital receipt option (from 1 October 2026). Lonio's POS system makes automatic, legally compliant receipt issuance easy for your business. Get in touch for more information. This article is for general information only; for the exact implementation for your business, we recommend consulting a tax advisor (Steuerberater).

Does the customer have to accept the receipt?

No, the obligation applies only to the issuer (the seller), not the customer.

When does the digital receipt take effect?

From 1 October 2026, businesses can issue a digital receipt alongside the paper one.

What happens if a receipt isn't issued?

It can be treated as a violation of RKSV during a tax audit.

Are all businesses affected?

Only businesses required under RKSV to use an electronic cash register.