Security certificates and legal test mechanisms for cash registers in Austria

There are various certification service providers in Austria that offer qualified signature solutions. These providers issue the necessary certificates and offer the corresponding technical solutions for cash registers. Examples of such providers are A-Trust, PrimeSign and GlobalTrust.

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

According to the Cash Register Security Ordinance (RKSV) in Austria, there are certain document types that must be created and electronically recorded in connection with the use of a cash register or transmitted to the authorities via the FinanzOnline Portal (FON). Each of these documents has a specific function in the cash register system and serves to ensure the transparency and tamper-proofing of business transactions.

Start document

The start receipt is created once when the cash register is put into operation and the signature creation device (SEE) is activated. This receipt contains the first transaction, which also signals the activation of the SEE. The start receipt must be reported to the tax authorities within 7 days of commissioning in order to register the cash register.

Monthly and annual vouchers

Monthly receipts and annual receipts are used to regularly check the cash register. Their purpose is to ensure the functionality of the transaction chain and the signature creation device (SEE).

Monthly voucher

The monthly receipt is created at the end of each month and shows that all transactions for the month have been correctly processed and signed.

Annual receipt

The annual receipt is a summary of all transactions for the year and must be created at the end of the financial year and saved in the data entry log. The annual receipt must be sent to the tax authorities via Finanz Online by February 15 at the latest and checked there for accuracy.

Closing document

The closing receipt is created when a cash register is taken out of operation, for example when a cash register is switched off, changed or a business is closed. This receipt documents the final transaction and indicates that the signature creation device is deactivated. Like the initial receipt, the final receipt must also be reported via FinanzOnline.

Audits by the tax authorities

The tax authorities can carry out checks 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.