RKSV for Restaurants and Cafés in Austria: Cash Register, Receipts and DEP Guide

Important: This guide explains the operational aspects of Austria's RKSV and Registrierkassenpflicht. It is not tax advice and does not certify that any particular cash-register setup is compliant. The information was checked against official sources in July 2026, but each business, exception and technical configuration should be reviewed with an Austrian tax adviser and the relevant technical provider.

Restaurants and cafés process many cash, card, deposit, part-payment and table-settlement transactions. RKSV is therefore not just a technical option inside a POS. It affects how payments are recorded, when receipts are created, how register data is protected and how the business performs end-of-day and periodic controls.

What is the difference between Registrierkassenpflicht and RKSV?

Registrierkassenpflicht is the legal obligation to use an electronic recording system for individual cash sales when the statutory conditions are met. RKSV, the Registrierkassensicherheitsverordnung, provides the security framework intended to protect register records against manipulation. A restaurant must first determine whether it is subject to the register obligation and then ensure that its register, signature or seal unit and data processes meet the applicable requirements.

Cash-register thresholds in 2026

According to official WKO information for 2026, both net thresholds must be exceeded for each Betrieb: annual turnover of more than €15,000 and annual Barumsatz of more than €7,500. Crossing only one threshold does not create the obligation. Exceptions and special rules may change the assessment, so the calculation must be made for the actual business structure.

Official source: WKO – Registrierkassenpflicht für Unternehmen.

When does the obligation begin?

After both thresholds are exceeded for the first time, the obligation generally begins at the start of the fourth following month after the end of the VAT advance-return period. The exact date depends on whether the business has a monthly or quarterly VAT reporting period. The start date should be calculated for the specific restaurant rather than assumed from the date the threshold was crossed.

What counts as Barumsatz?

Barumsatz is broader than notes and coins. On-site payments by debit card, credit card and comparable electronic methods can be treated as cash sales for these rules. Cash cheques and vouchers, gift cards or similar instruments issued and accepted by the business may also be included. Bank transfers, direct debits and certain remote internet payments can be treated differently when they are not made on site in the presence of the supplier.

Deposits, instalments, part-payments and final balance payments should be recorded at the time they are received and with the correct transaction type. Refunds and cancellations should create a traceable correction rather than deleting the original transaction without an audit trail.

When must the receipt be created?

The receipt should be created directly in connection with receiving the payment. Staff should not take payment first and enter the sale later. In a busy restaurant, linking the table order, payment method and receipt generation reduces the risk of missing or misclassified transactions.

From 1 October 2026, Austria introduces a simplified way of providing an electronic receipt. The business may make the signed electronic receipt available for the customer to read or take digitally on site, for example through a customer-facing display. However, the technical ability to provide a paper receipt must remain available when the customer or tax authority requests one. Current details are available on the official BMF electronic-receipt page.

Important components of an RKSV setup

• Correct definition of the Betrieb, locations and individual registers
• A suitable Signatur- oder Siegelerstellungseinheit for the technical architecture
• Creation and verification of the Startbeleg
• Registration of the register and applicable security components in FinanzOnline
• Retention and export of the Datenerfassungsprotokoll, or DEP
• Creation, checking and retention of required control and periodic receipts
• Documented handling of failures, interruptions and security-component changes
• Documented replacement, relocation or decommissioning of a register

What is the DEP?

The DEP is the structured data-recording protocol of the cash register. The restaurant must be able to retain this information for the required period and provide it in the prescribed format and process when requested. Regular backups are essential. Keeping the only copy on the same register device does not protect the business against device loss, corruption or hardware failure.

Startbeleg, Monatsbeleg and Jahresbeleg

These receipts support commissioning and ongoing security checks. The process for creating, checking and retaining them should be part of a documented operating checklist. Responsibility should not depend on one employee's memory. Record the responsible role, due date, result of the check and any corrective action.

RKSV in a multi-location restaurant group

Each location, register and signature or seal unit should match the real operating structure. Moving a device to another branch without checking the configuration can distort operational records and registration data. Central management should maintain an up-to-date list of active registers, assigned locations, security-unit status, latest control and responsible person.

What happens during an internet or device outage?

Offline order entry, legal signature status, card authorisation and data transmission are not the same issue. The restaurant needs a written continuity procedure that explains which functions continue, which transactions are queued, how staff communicate limitations and how records are synchronised after recovery. Failure of the signature or seal unit requires its own documented procedure and should not be treated as an ordinary network outage.

Common restaurant mistakes

• Entering a sale after taking payment instead of at the payment event
• Using shared staff accounts without traceable responsibility
• Keeping no recoverable backup of the DEP
• Forgetting deposits, part-payments or outstanding-balance payments
• Changing a register or location without documenting the change
• Making the entire RKSV process dependent on one employee
• Failing to review control receipts and signature warnings

Monthly control checklist for managers

1. Review the status of registers and signature or seal units.
2. Confirm that the DEP backup exists in a separate, recoverable location.
3. Retain periodic receipts and the result of their checks.
4. Review users allowed to refund, cancel or correct transactions.
5. Sample cancelled transactions and refunds for a valid reason and approval.
6. Document location, device and configuration changes.
7. Check official WKO and BMF sources for new changes.

What to ask when selecting an RKSV cash register

Ask the provider to describe its RKSV support in writing: the type of signature or seal unit, commissioning and FinanzOnline registration responsibilities, Startbeleg process, DEP export, Monatsbeleg and Jahresbeleg, backups, outage handling and decommissioning. A general statement that a product is RKSV compatible is not enough without details of the actual configuration and service scope.

The same checklist should be used when evaluating the Lonio POS. This article does not claim legal certification or automatic compliance. The final decision must be based on the deployed configuration, service agreement, official requirements and advice from qualified Austrian tax and technical professionals.

Conclusion

RKSV is not simply the installation of a certificate. Correct payment recording, receipt creation, signature controls, DEP retention, backups, branch management and staff training form one connected process. A suitable restaurant POS should make these responsibilities understandable, traceable and manageable during daily operations.

Frequently asked questions

Does every restaurant in Austria need a Registrierkasse?

No. The obligation depends on turnover thresholds, payment types, exceptions and the business structure. Official guidance or advice from an Austrian tax professional is necessary.

Do card payments matter for the receipt rules?

Yes. On-site debit and credit card payments are treated as Barumsatz for these rules and must be recorded using the correct payment method.

What is the DEP?

It is the cash register's structured data-recording protocol, which must be retained and made available in the applicable format when required.

Will paper receipts disappear in October 2026?

No. Electronic delivery becomes easier from 1 October 2026, but the customer or tax authority can still request a paper receipt.