What is Fiscalization?
Fiscalization is the legal requirement to electronically record and sign every on-site sales transaction using a certified security system. In Austria, this ensures that all cash register transactions are tamper-proof, traceable, and available for tax authority verification.
Austria’s fiscalization framework is governed by the RKSV (Registrierkassensicherheitsverordnung — Cash Register Security Ordinance), in effect since April 1, 2017. It requires every transaction to be digitally signed and chained to the previous one, making it impossible to alter or delete records without detection.
Smeetz handles all of this automatically. When you process a sale through a Smeetz POS device, the transaction is signed, a QR code is generated, and a compliant receipt is produced — with no manual steps required from you.
Who Needs to Comply?
Your business must use a certified electronic cash register system if both of the following thresholds are exceeded:
Threshold | Amount |
Net annual turnover | More than EUR 15,000 |
Cash transactions per year | More than EUR 7,500 (net) |
Important: “Cash transactions” in Austrian law include not only physical cash but also debit card, credit card, voucher, and mobile payments — essentially all on-site payment methods.
If your business exceeds both thresholds for the first time, you must begin using a compliant cash register within four months of the end of the reporting period.
Exemptions
Some businesses are exempt from the cash register requirement:
Outdoor/market sellers below EUR 30,000 annual turnover (rising to EUR 45,000 from January 1, 2026)
Alpine huts and mountain shelters
Online businesses
If you are using Smeetz for on-site sales and exceed the thresholds above, fiscalization applies to you.
What Smeetz Fiscalizes
Every on-site transaction processed through a Smeetz POS device is automatically fiscalized. This includes:
Transaction Type | Description |
Sales | Standard ticket and product sales |
Full cancellations | Complete cancellation of an order |
Partial cancellations | Cancellation of individual items within an order |
Each transaction is signed in real time and receives a unique receipt number, a digital signature, and a QR code — all of which are included on the printed receipt.
Payment Methods
All payment methods are recorded and reported on the fiscalized receipt:
Cash
Credit/debit card
Vouchers and gift cards
What Appears on Your Receipts
Austrian law requires specific information on every receipt. Smeetz automatically includes all mandatory fields:
Standard Receipt Fields
Business name — your venue/company identifier
Receipt number — a unique, sequential number
Date and time of the transaction
Items sold — description and quantity of each product or ticket
Total amount including VAT
VAT breakdown — amounts separated by tax rate
Fiscal Compliance Fields
Cash register ID — uniquely identifies your POS device
QR code — a machine-readable code containing the digital signature, receipt details, and a cryptographic link to the previous transaction
The QR code is the key compliance element. It allows tax authorities (and customers) to verify that the receipt is authentic and has not been tampered with.
VAT Rates
Austria applies the following VAT rates, which are automatically mapped on your receipts:
Rate | Category | Common Examples |
20% | Standard | Most goods and services |
13% | Reduced | Cultural events, tourism, accommodation |
10% | Reduced | Food, books, public transport |
0% | Zero | Certain international services |
Smeetz automatically assigns the correct tax rate category based on your product configuration.
Coming July 1, 2026: A new 4.9% reduced rate for essential food products will be introduced. Smeetz will support this rate when it takes effect.
How It Works Behind the Scenes
While the process is fully automated from your perspective, here is what happens each time you complete a sale on a Smeetz POS device:
Sale is completed — You finalize the transaction on your POS device.
Data is sent for signing — The transaction details (items, amounts, VAT, payments) are securely transmitted to our fiscalization service.
Transaction is signed — A certified cloud-based signature unit creates a unique digital signature for the transaction and chains it to the previous one.
QR code is generated — The signature and receipt data are encoded into a QR code.
Receipt is returned — The signed receipt data (including the QR code) is sent back to your POS device for printing.
The entire process takes just a moment and happens seamlessly as part of your normal checkout flow.
Signature Chain
Each signed transaction is cryptographically linked to the one before it. This creates an unbreakable chain — if any transaction were altered or deleted, the chain would break and the tampering would be immediately detectable. This is a core requirement of the Austrian RKSV.
Device Setup and Registration
When a new POS device is set up for your venue, Smeetz handles the technical registration process:
Cash register creation — A virtual cash register is created and linked to your POS device.
Signature unit activation — A cloud-based signature creation unit is initialized for your organization.
FinanzOnline registration — Your cash register and signature unit are registered with the Austrian tax authority (BMF) through FinanzOnline.
Start receipt — An initial receipt is generated to activate the signature chain.
If a device is decommissioned or replaced, Smeetz also handles the proper closure and deregistration process.
FinanzOnline (FON)
FinanzOnline is the Austrian Federal Ministry of Finance’s online portal. Your cash registers and signature devices must be registered there. Smeetz can facilitate this registration process — your account manager will guide you through providing the necessary credentials during setup.
Ongoing Compliance — What Happens Automatically
Once your devices are set up, Smeetz ensures continuous compliance with no action needed from you for day-to-day operations:
Requirement | What Smeetz Does |
Transaction signing | Every sale is signed automatically in real time |
Receipt generation | Compliant receipts with QR codes are produced for every transaction |
Signature chaining | Each receipt is cryptographically linked to the previous one |
Data recording | All transaction data is recorded in the required DEP (Data Collection Protocol) format |
Data Retention
Austrian law requires that all fiscal records be retained for a minimum of 7 years. This includes:
All signed transaction records
The complete signature chain (DEP)
Quarterly backups of the data collection protocol
Smeetz stores all fiscal data securely in compliance with these retention requirements.
Penalties for Non-Compliance
Failure to comply with Austrian fiscalization requirements can result in fines of up to EUR 5,000 per violation. This applies to:
Not using a certified cash register when required
Failing to issue compliant receipts
Incomplete or tampered transaction records
By using Smeetz for your on-site sales, you are covered — the system ensures full compliance with all RKSV requirements.
Frequently Asked Questions
Do online sales need to be fiscalized?
No. Austrian fiscalization applies only to on-site (cash) transactions. Online sales processed through the Smeetz widget or B2C channels are not subject to RKSV requirements.
What happens if the internet connection drops during a sale?
If the signing service is temporarily unavailable, the system will queue the transaction and retry automatically. Your POS device will handle this gracefully, and the transaction will be signed as soon as the connection is restored.
Do I need to buy any special hardware?
No. Smeetz uses a cloud-based signature creation unit, so there is no need for physical signature cards or hardware security modules. All you need is your Smeetz POS device and an internet connection.
Can I use Smeetz for multiple venues in Austria?
Yes. Each venue and POS device gets its own registered cash register and signature unit. Smeetz manages the setup for each location independently.
What about gift cards and vouchers?
Gift cards and voucher redemptions are handled correctly in the fiscalization process. Gift card sales are recorded at 0% VAT (as multi-purpose vouchers), and voucher redemptions are treated as a payment method on the receipt.
Is training mode available?
Yes. Smeetz supports a training mode for your POS devices, allowing staff to practice without generating real fiscal records.
Summary
Aspect | What You Need to Know |
When it applies | On-site sales exceeding EUR 15,000 turnover and EUR 7,500 cash transactions per year |
What gets fiscalized | Every on-site sale, cancellation, and refund |
Receipt requirements | Business name, receipt number, date/time, items, VAT breakdown, QR code |
Your responsibility | Verify and submit the annual receipt (Jahresbeleg) by February 15 each year |
Hardware needed | None — Smeetz uses cloud-based signing |
Data retention | 7 years minimum — handled by Smeetz |
For questions about your Austria fiscalization setup, contact your Smeetz account manager or reach out to our support team.