COVID-19: Update on the cash register reporting obligation

Due to current developments, we would like to draw your attention to the fact that no additional notification of the tax office is required in relation to the cash register reporting obligation, if the suspension of business activity is merely temporary (e.g. temporary closure due to the coronavirus prevention measures). For the reporting requirements regarding “removal from operation” and “outage” stipulated under Section 17 Austrian Cash Register Security Regulation (RKSV), the only circumstances of relevance are final business closures, business disposals, irreparable damage, or technical outages etc.