Regulatory updates - Austria

The amendment to the Federal Fiscal Code (BAO) clarifies that businesses may fulfill their receipt issuance obligations by allowing customers to access the receipt electronically using a terminal device on site. This complements the existing possibility of providing electronic receipts directly to the customer through electronic channels. The amendment also requires businesses to provide a paper receipt upon request from customers or the tax authority.

Electronic receipts may be made available through the following methods:

• Providing the electronic receipt directly to the recipient: Including through e-mail, mobile application and web download in various formats, including human-readable (e.g. PDF) or structured (e.g. XML)
• Enabling recipients to access the electronic receipt using a terminal device: For example, by enabling the customer to retrieve the receipt digitally through a customer-facing screen display or QR code in connection with the payment transaction

Businesses must document the method of receipt issuance in the electronic recording system. Existing retention, cash register and content requirements remain unchanged.

The new rate will apply to the following products:

• Milk
• Yogurt
• Butter
• Eggs
• Vegetables
• Certain fruits
• Flour
• Rice
• Uncooked pasta
• Bread
• Table salt