
Guide · Austria · Till
Cash register requirement for restaurants (Austria)
Updated 8 min read
In Austria a business needs a cash register as soon as its annual turnover exceeds €15,000 AND its cash sales exceed €7,500 — card payments count as cash sales (§ 131b BAO). Every cash payment needs a receipt; since 1 October 2026 it may also be electronic (§ 132a BAO). The till needs a security device under the RKSV, with a QR code and registration via FinanzOnline.
The two thresholds — and why almost every restaurant is above them
§ 131b of the Austrian Federal Fiscal Code (BAO) ties the duty to two conditions, BOTH of which must be met: €15,000 annual turnover per business and €7,500 in cash sales a year. That sounds like leeway — but it isn't, because "cash sales" expressly includes, besides cash, debit and credit card payments, other electronic forms of payment and vouchers issued by the business. In a venue where guests pay at the counter or at the table, practically all daily sales are therefore cash sales — in normal operation the thresholds are reached within a few months.
When the till becomes mandatory
With the fourth month after the end of the VAT return period in which the thresholds were first exceeded (§ 131b(3) BAO). The months in between are for procurement — choose a till, get the signature device, register with FinanzOnline.
When the duty ends again
If the thresholds are not exceeded in a following year and it is foreseeable that this will stay so, the duty ends again (§ 131b BAO) — for a running hospitality business that is the exception, not the plan.
The "cold hands" exception: up to €45,000 since 2026
For four narrowly defined cases the law allows relief (§ 131(4) no. 1 BAO), since 1 January 2026 up to €45,000 annual turnover:
- sales from door to door or on public roads, streets and squares, not in or in connection with enclosed premises,
- sales directly connected with huts, such as alpine, mountain, ski and refuge huts,
- a Buschenschank (wine tavern) open on at most 14 days in the calendar year,
- the canteen of a non-profit association with at most 52 operating days in the calendar year.
Below that, the simplified calculation of daily takings is enough: the takings are worked back from the counted cash, and the cash register and receipt duties do not apply (§ 1 Barumsatzverordnung 2015, the Austrian cash sales ordinance). An ordinary venue does not qualify: the exception for outdoor sales expressly does not apply "in or in connection with enclosed premises".
Duty to issue receipts: five details, a duty to take it, seven years
Regardless of the cash register requirement, the duty to issue receipts applies (§ 132a BAO): whoever takes cash issues a receipt. Five minimum details belong on it —
- a clear name of the business supplying the goods or service,
- a sequential number that identifies the transaction uniquely,
- the date of issue,
- the quantity and usual trade description of the goods or service,
- the amount of the cash payment (it may also be calculable from the details on the receipt).
Two details that surprise people day to day: the guest must accept the receipt and take it out of the premises — and the business keeps a copy for seven years. With electronic tills, the data capture log takes care of the copy automatically.
New since 1 October 2026
The receipt may be electronic
An electronic receipt that is available to the guest immediately after payment also counts as a receipt — in any case when the guest can read it on site with a device, such as their own phone (§ 132a(1) BAO). Paper remains mandatory on request: if the guest or the tax authority wants a printed receipt, the business must print it.
RKSV: what the till has to do technically
Since the Registrierkassensicherheitsverordnung (RKSV), the Austrian cash register security ordinance, the till is a tamper-proof system, not an adding machine. The checklist when buying one:
Signature or seal creation device
from a certified trust service provider (§ 15 RKSV) — it signs every cash sale.
QR code on every receipt
with till number, receipt number, date, amounts per tax rate and signature value (§ 10 RKSV).
Data capture log (DEP)
every cash sale is captured and stored, backed up at least quarterly (§ 7 RKSV).
Start receipt + FinanzOnline
first use with a zero receipt (§ 6 RKSV), registration of the till and signature device via FinanzOnline (§ 16 RKSV).
More on receipts and tills in the glossary: receipts and cash registers.
And alongside it: what the till does NOT do
The cash register meets the cash register requirement — staff scheduling, working-time records under § 26 AZG, HACCP own checks and inventory it does not. Venheim is deliberately not a cash register but the operations logbook alongside it: through the till connection it brings in the till's daily sales automatically (helloCash and ready2order directly, any other till via CSV or interface) and puts them next to the counted sales — reconciled daily, documented in the monthly tax adviser package. The till stays responsible for the duty, and the logbook for the overview.
Keep it digital with Venheim
Connect the till instead of typing it up: daily sales flow into reporting automatically, the till reconciliation shows differences to counted sales, and the monthly package for your tax adviser builds itself — the prices are on the page, openly.
Try Premium for 30 days, no payment details. After that your business carries on free on the Start plan; records stay readable and exportable.
The sign-up form is in German for now. Inside the app, everyone picks their own language — nine languages, English included.
Important: not legal advice
This guide covers the Austrian legal position (BAO, RKSV) — in Germany different rules apply (KassenSichV, TSE, receipt duty), which are deliberately not mixed in here. We don't give specific penalty amounts: the provisions we read do not put a figure on them, and amounts that circulate without a source don't belong in a guide. Binding information comes from the tax office, a tax adviser or the Austrian Economic Chamber.
Related
Frequently asked questions
When do I need a cash register in Austria?
When exactly does the duty start after the thresholds are exceeded?
What does the duty to issue receipts require?
Can the receipt be digital since October 2026?
Is there an exception for sales outdoors or at mountain huts?
What is the RKSV and what does my till have to do?
Is Venheim a cash register?
Which till should I choose?
Sources
- § 131b Bundesabgabenordnung (BAO) — cash register requirement: thresholds, definition of cash sales, start (RIS, consolidated federal law, in German) Checked 23 August 2026 (full text read)
- § 132a BAO — duty to issue receipts: electronic receipt, minimum details, duty to take the receipt, copy (RIS, in German) Checked 2 October 2026 (version from 1 October 2026, Federal Law Gazette I No. 97/2025, full text read)
- § 131(4) BAO — relief up to €45,000: outdoor sales, huts, Buschenschank, small canteens (RIS, in German) Checked 2 October 2026 (version from 1 January 2026, Federal Law Gazette I No. 97/2025, full text read)
- Barumsatzverordnung 2015, the cash sales ordinance — simplified calculation of takings, no cash register or receipt duty (RIS, current version, in German) Checked 2 October 2026 (§§ 1 and 2 read)
- Registrierkassensicherheitsverordnung (RKSV) — signature device, QR code, data capture log, start receipt, FinanzOnline (RIS, current version, in German) Checked 23 August 2026
About Venheim
Venheim is operations software for hospitality, studios and retail — built inside a real business and used there every day. Every feature and every guide comes from that daily work and is tested against it. More about Venheim. Not legal advice — where in doubt, the authority, the chamber or a law firm has the final word.