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🇦🇹 Austria

In Austria the printed receipt may legally be replaced by a digital receipt. As per the enactment of the BMF from the 4th of August 2016.

The relevant laws that govern what a receipt MUST contain are:

  • Bundesabgabenordnung (short BAO) states in §132a that merchants have to issue a receipts. It also requires that the receipt contains:

    • a unique description of the merchant issuing the receipt.
    • a consecutive number of the receipt
    • the date
    • quantity and description of the goods sold
    • the amount due

    To comply with this regulation we provide the com.warrify.at.bao extension.

  • Registrierkassensicherheitsverordnung (short RKSV) extends the requirements of §132a Abs. 3 BAO in §11 by:

    • the cash register identification number
    • date and time of issuance
    • the amounts payed, separated by tax class
    • the contents of the machine readable code as either a unique URL or a QR-Code

    To comply with this regulation we provide the com.warrify.at.rksv extension. If the merchant revenue is below the threshold for an electronic cash register this MAY be omitted.

Tax Classes​

Austria knows 6 different value added tax classes for any goods sold. These are determined in §10 of the UStG. They are:

namepercentagenotes
normal20%
special13%
reduced10%
null0%
germany-normal19%Only applicable in Jungholz (Tyrol) & Mittelberg (Vorarlberg)
germany-reduced7%Only applicable in Jungholz (Tyrol) & Mittelberg (Vorarlberg)