Cash Register Directive 2012

Legal framework, in particular the criteria for the regularity of cash registers

The Cash Register Directive is intended to answer any questions about the regularity of cash register systems that are increasingly arising due to the legal changes concerning documentation and retention obligations and ongoing technical development.

To this end, the legal framework, in particular the criteria for the regularity of cash registers, are described in more detail in general terms, and the various types of cash registers and cash register systems are classified in order to provide a more detailed picture of the functions, records and other criteria that need to be observed in order to comply with the regularity requirements.

The Cash Register Directive 2012 was developed in a workgroup in cooperation with representatives of the Austrian Chamber of Chartered Public Accountants and Tax Consultants, the Austrian Chamber of Commerce, engineers, practitioners and cash register manufacturers as well as the financial administration, and published after having undergone an appraisal procedure.

The purpose of this uniform regulation is to increase legal certainty for companies as well as for manufacturers and vendors of cash registers, and to provide a basis for consistent administrative practice in terms of taxation uniformity.