Fiscalization Requirements for Austria

Overview of Country-Specific Fiscalization

• Each merchant must sign up with Austrian tax authorities through Finanz Online (FON). They must also have a Web service user who sends data to FON regularly.
• Every transaction completed on the Point of Sale (POS) system must be digitally signed and recorded in an electronic journal.
• The electronic journal must be retained for seven years.
• Printed receipts should include the fiscal signature in the form of a QR code.
• Fiscal data reports must be provided upon request by Austrian tax authorities.
• Transactions can be completed in offline mode, and the data is synchronized when the POS system is back online.

Reporting Requirements

Reports can be generated on demand from the EFSTA portal, specifically RKSV reports. These reports are requested if a merchant is facing an upcoming audit. The first transaction and annual year-end transactions, known as control transactions, are automatically generated in the RKSV.

Third-Party Responsibilities (Salesforce)

EFSTA is the primary third-party responsible for ensuring that each transaction is sequential, signed, cataloged, and stored for the required fiscal data retention period. EFSTA also provides all the reports needed during an audit.

Prime Sign is the third-party software used for digitally signing each transaction.

Offline Behavior

Receipts can be printed in offline mode, but the transaction is only fiscalized after the POS system goes online. Therefore, the receipts indicate that the fiscal service was offline when the transaction was completed. After the POS system goes online, the data is synced with EFSTA to fiscalize the transaction.

For more information, review the offline and online capabilities comparison here.