The RKSV at a glance

The RKSV at a glance

The RKSV (Cash Register Security Ordinance) is an Austrian ordinance that was introduced in April 2017 to combat tax fraud. It regulates the use of electronic cash registers by companies and is intended to ensure that all cash transactions are recorded and documented in a tamper-proof manner.

It is also worth noting that in addition to the obligation to issue receipts (paper or electronic), a cash register obligation is also regulated by law: companies (businesses, freelancers and agriculture and forestry) must use an electronic recording system (cash register) for the individual recording of cash transactions if:- the net annual turnover per company is EUR 15,000 AND- the net cash turnover of this company exceeds EUR 7,500 per year.

Digital signature and security with efsta - RKSV-compliant and tamper-proof

Digital signature

Signature creation unit (security module): Every transaction that is recorded in the cash register must be digitally signed. A signature creation device is used for this purpose, which ensures that each transaction receives a unique signature.

‍Chainingof receipts: Each receipt contains a signature that is linked to the previous transaction. This creates a concatenation (chain of signatures) that makes manipulations immediately recognizable. If a transaction were subsequently changed, this chain would be interrupted, making the manipulation visible.

Data acquisition protocol (DEP)

Immutability of the data: All transactions are stored in a data entry protocol (DEP), which is unalterable and tamper-proof. The DEP stores all signed data and enables complete traceability of all business transactions.

Export interfaces: The DEP must be exportable in a standardized format so that it can be transferred completely and correctly during an audit by the tax authorities.

QR code on receipts

Each receipt issued to the customer contains a QR code. This code contains encrypted information about the transaction, including the digital signature. During a check, the QR code can be read to ensure that the transaction is correct and has not been tampered with.

Security certificates

Certificate-based security: The signature creation device used for the digital signature is based on certified cryptographic procedures. These security certificates ensure that the signatures are trustworthy and forgery-proof.

Regular checks and control mechanisms

Annual document: At the end of each year, an annual document must be created that checks the entire data chain. This document is sent to the tax authorities and serves as proof that all data has been recorded correctly and without manipulation.

Audits by the tax authorities: The tax authorities can carry out audits at any time and analyze the exported data (e.g. the DEP) to ensure that no manipulation has taken place.

Together, these measures ensure that all data recorded in the cash register is protected against manipulation and that every transaction is traceable. The strict security precautions of the RKSV ensure the integrity and authenticity of business data.

Why the cash register security regulation is so important