Austria is modernising its fiscal cash register regime from 2026, raising the small‑seller exemption threshold to €45,000, making the 15‑product‑group recording rule permanent, and allowing optional digital receipts from 1 October 2026. Paper receipts remain available on request, while core security features such as secure recording, digital signatures and QR‑coded receipts stay unchanged.
From 1 January 2026 the threshold rises to €45,000 in annual turnover.
From 1 October 2026, optional digital receipts with no transaction value limit are allowed.
The 15‑product‑group recording rule becomes permanent.
Yes, paper receipts remain available upon request.
Transactions must still be securely recorded, digitally signed at the point of sale and verifiable via QR‑coded receipts.
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