In general, the main goal of fiscalisation is to reduce fraud in retail and ensure traceability of all business transactions. In Austria, fiscalisation primarily focuses on identifying the receipt and the business that issued it by using a ‘Receipt Signature,’ which is printed on the receipt as a QR code. By scanning the QR code, the transaction details and business information can be reviewed, enabling tax audits and facilitating the comparison of tax reports with sales activities.
Fiscalization device:
There are two approaches in Austria for POS system fiscalization:
OPEN system: Suitable for businesses with over 30 POS terminals. There are no devices implemented, but the entire POS infrastructure has to go through an annual audit. The OPEN system does not print the Receipt Signature on the receipt.
CLOSED system: This is the more prevalent solution, which uses a USB dongle for fiscalization. The device consists of a Certificate and a Certificate Reader, which together form a USB dongle plugged into one of the USB sockets in the POS terminal. The device combines information from the transactions and prints a QR code through the POS application at the bottom of the receipt for identification purposes.
We will discuss the CLOSED system in this description.
There is no need for an online connection for fiscalization, and no data is transferred from the business to the authorities. There is no need to label the devices with visual identification.
Process of activation:
First, the business needs to register the USB dongle at the ‘FinanzOnline.at’ (FON) portal for the business site. Then, the dongle is plugged into the POS terminal and paired with it; the pairing can be achieved either by using the ‘BelegCheck’ application or, if available, through a registration interface in the POS application. At the end of the activation process, a ‘Start Receipt’ must be printed and retained in the business files. The USB dongle needs to be replaced and reactivated every five years.
In case of failure:
If the USB dongle fails to operate or is unplugged, a notification will be printed on the receipt, and the QR code will not be generated. Many modern POS systems will display an alert on the POS terminal’s screen or even suspend transaction processing.
If the entire POS system becomes inoperable, manual receipts can be used. After restoring the operation, the manual receipts will need to be entered into the POS system. If the fault persists for more than 48 hours, it has to be reported on the FinanzOnline.at portal, just like when it is fixed.
POS Fiscalisation – Austria
