On January 1, 2016, the record keeping requirements for all cash income in Austria changed. A brief overview of the changes is provided in the following information from the Austrian Federal Ministry of Finance (https://www.bmf.gv.at/top-themen/Registrierkassen.html):
“The cash register obligation is understood to mean the obligation of individually recording all cash income for the purpose of determining daily proceeds with electronic cash registers, cash register systems and other electronic recording systems. This obligation generally takes effect upon exceeding the limits set forth in Section 131b Para. 1 Line 2 of the Austrian Federal Tax Code (BAO, Bundesabgabenordnung) as of January 1, 2016 (see Austrian Federal Law Gazette BGBl. I 118/2015). 1. January 1, 2016, the company owner must operate a cash register which complies with the specifications of the Cash Register Directive (KRL 2012), record cash income with it and issue receipts which comply with the requirements of Section 132a of the Austrian Federal Tax Code (BAO). 1. January 1, 2017, the cash register must be outfitted with a technical security device. Further details are provided in a technical regulation, the Austrian Cash Register Security Regulation (RKSV, Registrierkassensicherheitsverordnung).”
The cash register obligation and its implementation in Matrix® POS cash register systems
42 GmbH makes a binding guarantee that any changes made to the Cash Register Directive and the Cash Register Security Regulation of Austria have been, are and will be implemented in the Matrix® POS software. Nearly all systems with a software version of V4.22 or later based on a Windows operating system of Windows 7 or later can be retrofitted with a Matrix® POS software update and the corresponding security hardware (smart card reader) for the requirement which takes effect starting January 1, 2017. Older versions (V1/V2/V3) must first be updated to a V4 version if the corresponding cash register hardware and/or operating system permits this.
Hanover, Germany, January 2016