Turnover Thresholds and Exemptions for Cash Register Obligation in Austria

The main turnover thresholds for the cash register obligation in Austria

Under the RKSV rules, an electronic cash register is mandatory when both thresholds are exceeded: annual turnover of net 15,000 euros per business and cash revenue of net 7,500 euros per year. If only one of the two thresholds is exceeded, there is no cash register obligation. The basics are explained in our RKSV guide.

The Kalte-Hände rule and the 2026 change

The so-called Kalte-Hände (“cold hands”) rule applies to sales made outdoors – for example at market stalls, sales vans or seasonal stands. Since 1 January 2026 the annual turnover threshold for this exemption has been net 45,000 euros (until the end of 2025: 30,000 euros). Since 2026 the same raised threshold also applies to alpine, mountain and shelter huts, Buschenschank wine taverns and small club canteens. Up to this threshold, simplified recording of daily takings (“Kassasturz”) is permitted.

The small-business (Kleinunternehmer) rule

The VAT small-business (Kleinunternehmer) threshold has, since 1 January 2025, stood at 55,000 euros gross annual turnover. Important: this VAT exemption is independent of the cash register obligation – the RKSV thresholds of 15,000/7,500 euros also apply to small businesses. What this means in practice for founders is shown in our guide for small businesses and founders.

Other exceptions

• Online trade without cash revenue: Anyone who takes payment exclusively by non-cash means (e.g. online payment) does not exceed the cash revenue threshold.
• Goods and service vending machines with individual sales of up to 20 euros: simplified rules instead of the cash register obligation.
• Occasional, minor sales for example at charity events run by non-profit associations.
• Outdoor sales and huts/Buschenschank/canteens up to the 45,000-euro threshold (see above).

Summary

Knowing the exact turnover thresholds and exemptions helps you avoid unnecessary obligations – and act in good time once the thresholds are reached. When the cash register obligation does apply, Lonio gets you up and running quickly with an RKSV-compliant cash register including FinanzOnline registration – how the registration works is shown in our step-by-step guide.

What is the main threshold for the cash register obligation in Austria?

Annual turnover above net 15,000 euros AND cash revenue above net 7,500 euros – the obligation only applies once both are exceeded.

What changed with the Kalte-Hände rule in 2026?

The annual turnover threshold for this exemption was raised from net 30,000 to 45,000 euros with effect from 1 January 2026 – likewise for huts, Buschenschank wine taverns and small club canteens.

Are small businesses (Kleinunternehmer) exempt?

No, not automatically: the VAT Kleinunternehmer scheme (55,000 euros gross since 2025) and the cash register obligation are separate rules. The RKSV thresholds of 15,000/7,500 euros remain decisive.

If I'm under the threshold, do I need no cash register at all?

No, as long as neither threshold (turnover and cash revenue) is exceeded the obligation doesn't apply; an individual review with a tax advisor is still recommended.

Sources: WKO – Cash register and receipt obligation (as at 1 January 2026) · oesterreich.gv.at – Kalte-Hände rule · USP – Kleinunternehmer scheme from 2025

Note: This article is provided for general information and does not replace legal or tax advice. For your company's specific situation, please consult your tax adviser.