Austria allows digital cash-register receipts from 1 October 2026 under section 132a BAO
This page records one dated change. For the rules in Austria as they stand today, see the Austria guide →
- Jurisdiction
- Austria
- Tax
- VAT
- Change type
- Invoice rules
- Status
- In force
- Impact
- Plan ahead
- Effective
- 1 October 2026
- Authority
- Bundesministerium für Finanzen (Austria)
- Systems
- POS, Invoicing
- Verified
- Fetched from official source · high confidence
Austrian businesses that record cash payments in a cash register.
Update POS/cash-register receipt flows to offer e-mail, app or on-screen QR delivery and keep a paper-receipt option available on request until close of business.
POSInvoicing
From 1 October 2026 section 132a of the Bundesabgabenordnung (BAO) allows the electronic receipt for a cash payment recorded in a cash register to be provided either by sending it into the recipient's immediate sphere of control (for example by e-mail or app) or by letting the recipient read it on site with a device (for example a QR code on screen). The receipt-issuance obligation continues regardless of amount, and the customer or a tax authority official retains the right to a paper receipt, which may be requested up to the end of business on the day of the cash transaction.
What changed in detail
From 1 October 2026, section 132a of the Bundesabgabenordnung (BAO) allows the receipt for a cash payment recorded in a cash register to be provided in digital form in either of two ways: by sending it into the recipient’s immediate sphere of control, for example by e-mail or app, or by letting the recipient read it on site with a device, for example a QR code shown on a screen.
The obligation to issue a receipt continues regardless of the amount. The customer, or a tax authority official, keeps the right to a paper receipt, which may be requested up to the end of business on the day of the cash transaction.
What it means
This is an easement on how the receipt is delivered, not on whether one is issued. Businesses that adopt QR-code or e-mail receipts still need a way to print a paper receipt on request, and must be able to do so until closing time on the day of the sale. Check that the cash-register software supports the digital delivery routes before switching the receipt flow.
Proof
Am 1. Oktober starten die Erleichterungen bei der Belegerteilung.The easements for issuing receipts start on 1 October.
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