Receipt issuance
The protection against manipulation of electronic records defined in the Cash Register Security Ordinance (RKSV) remains in place. Changes are planned to the so-called obligation to provide receipts. Companies currently have to create a receipt for all business transactions with customers. Many people do not know that consumers in Austria are required to accept receipts.
The planned amendment stipulates that receipts only have to be issued for amounts over EUR 35.00. Although the government program states that a digital receipt will be introduced as an alternative, this option has been available since the RKSV was introduced. Section 132a (1) allows the issuance of electronic receipts, which are “available for access by the person making the cash payment immediately after payment has been made” (see: https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10003940).
However, it remains to be seen what specific changes the future government plans to make to the issuance of digital receipts. Certainly, at the customer’s request, a printed or digital receipt can continue to be issued, even for amounts below 35 euros.
“Cold hands regulation” and 15-day rule
The transitional regulation for the retail sector, as well as market, street and converter trade (and comparable trades) allows certain companies to define up to 15 product groups in advance and to print collective terms (product group designations) such as “drinks” or “fruit” on their receipts instead of the usual commercial designation of the goods. The future government plans to make the so-called “15-goods rule” permanent. Simplifications are also envisaged for “outdoor sales” (“cold hands regulation”).