Fiscal law in Austria

New fiscalization model was approved by Austrian parliament and saw daylight in January 2016.

First fiscalization part

At the beginning of 2016 Austria introduced new fiscal law which is consisted of Fiscal Journal (FJ) creating. Fiscal Journal should be saved at each POS system, central database or in Cloud. Fiscal Journal, according to Austrian fiscal law has to be written in real time (at the same time when receipt is created).

Second fiscalization part

Second part of fiscalization, firstly was scheduled for 1st January but it was announced that will be mandatory since April 2017. Second part includes the digital signature of every cash receipt. All Retailers are required to export Fiscal Journal at the request of the authorities.
One of the major points in the fiscal requirements is to encrypt the data according to the AES 256 Algorithm. Every POS has to use this algorithm to create Barcode, QR code or OCR code on the receipt.

Closed system

According to the Austrian fiscal law, fiscal regulation is based on two concepts. First concept relates to usage of digital signature device for every issued receipt. Second one refers to „closed system“. In closed system could be big Retailers which have more than 30 cash registers. If they decide to be in this system they do not have to register every single POS at Fiscal Authority but they have to have a special certificate from goverment. Also, Retailers could use unique and to authority known company number.

Sale does not stop in broken POS cases

If there is a problem with POS system, sale have to be continued. Every receipt must be written and when POS is repaired every has to be typed in.

Second part of fiscalization is expected in 2017, and that part is more complex than first one.

Closed fiscalization systems in Austria



Fiscalization in Austria: Fiscal Audit in focus