At the beginning of next year, the so-called Cash Register Directive will come into force in Austria. This directive reorganizes the basic obligations when cashing business cash receipts. Specifically, it concerns the obligation to keep individual records, the obligation to divide receipts and the cash register obligation. Quite a few of our customers and mail order companies in Austria are affected by the new regulations.
In this article, we would like to familiarize you with the changes and reassure those who use the LS-POS POS software for their cash sales in particular: All legal requirements necessary on 01.01.2016 are already sufficiently fulfilled by LS-POS. You can find out more about this in the last section of this blog article.
The cash movement ordinance is replaced
Until now, there was no obligation to keep receipts, no cash register obligation and no obligation to use a backup program in Austria. A more general regulation in the Cash Transactions Ordinance only stipulated that all transactions must be recorded individually and in a comprehensible manner in terms of their origin and processing. There was no obligation to keep a cash register. It was perfectly possible and permitted to document sales using a kind of tally sheet.
This possibility is now being put a stop to. As part of the 2015 tax reform, a number of legal changes were made to cash registers. The requirements affect the type of individual recording, the type of receipt creation and the obligation to use a cash register or corresponding software.
New legal regulations and cut-off dates from 2016
According to the new Federal Fiscal Code (BAO), retailers in Austria must fulfill the following obligations from the respective cut-off dates:
From 01.01.2016
Individual recording obligation
Cash income must be recorded individually using an electronic cash register, point of sale system or other electronic recording system (e.g. LS-POS) for types of business income (types of income pursuant to Section 2 para. 3 no. 1 to 3 EStG 1988) if the limits of Section 131b para. 1 no. 2 BAO are exceeded.
Obligation to provide documents or receipts
In accordance with Section 132a BAO, the entrepreneur must provide the person making the cash payment with a document for cash payments received for deliveries and other services.
Cash register obligation
According to Section 131 BAO, the cash register obligation is the obligation to record all cash receipts individually using an electronic cash register or an electronic recording system, e.g. corresponding cash register software.
From 01.07.2016
Logging in the cash register to FinanzOnline
The registration of the signature creation device via FinanzOnline by the entrepreneur or an authorized representative serves to identify the signature creation devices and the assigned cash registers in the cash register database.
Deregistration of the cash register from FinanzOnline in the event of discontinuation (closure of business or similar)
As with the login in of a cash register, the decommissioning of the cash register or the signature creation device must also be reported via FinanzOnline.
From 01.01.2017
Obligation to implement a technical security device in the cash register (tamper protection)
The electronic cash register or electronic recording system must be protected against tampering by a technical security device.
LS-POS meets all the requirements of the 2016 directive
The LS-POS POS software for JTL-Wawi has been compliant with GDPdU (principles of data access and verifiability of digital documents) and GoBS (principles of orderly IT-supported accounting systems) in Germany since version 1.7.0.0. from 29.09.2014. This also covers all the requirements of the new regulations in Austria for 2016 when using LS-POS. All relevant data is digitally signed in LS-POS and stored in the database. All sales, reversals, returns, cash deposits and expenditures can be tracked via the respective logs in the cash report.
The legal requirements/requirements for 2017 will be retrofitted accordingly as soon as they become concrete. The user is responsible for backing up the database in accordance with the specific requirements of the respective Application. However, the backup of the JTL-Wawi database (client) also includes the complete backup of LS-POS and can therefore be restored at any time.
In terms of the key requirements of the revised directive, this means for work with LS-POS in 2016:
Individual recording obligation
LS-POS fulfills all requirements for recording in electronic form and for data access.
Duty to issue and accept documents
In LS-POS, the documents (so-called receipts, see illustration on the right) are automatically created, digitally saved and printed. The document must be handed to the customer and accepted by them.
Cash register block with consecutive number
LS-POS works with consecutive receipt numbers right from the start.
Paper receipt and printer/device for electronic transmission of payment receipts
LS-POS uses a print template to create a receipt with the name of the entrepreneur, consecutive number, date, quantity, description and amount of the item/service. The receipts are stored digitally and can be printed on a paper receipt or sent digitally at any time.
We hope that we have been able to help you a little with this blog post. With LS-POS, you are well equipped for the future in Austria.
If you want to delve deeper into the topic, search for the “Decree on the obligation to register cash registers from the Austrian Federal Ministry of Finance” and you will find further, very detailed information.
If you have any questions regarding the use of LS-POS, please contact the Luwosoft team directly or use our forum at http://forum.jtl-software.de/fragen-rund-um-ls-pos/
