Insights
TAX & BUSINESS
Cash register obligation and cold‑hand rule
From 1 January 2026 several relaxations to the cash‑register and receipt‑issuing obligations came into force. The aim is to ease the burden on small businesses.
Businesses must produce a receipt for cash payments and hand it to the buyer. Where annual turnover exceeds EUR 15,000 net and cash turnover exceeds EUR 7,500 net per year, they are required to record all cash receipts and cash expenses individually using an electronic recording system (cash register).
There are exemptions from these obligations, in particular the so‑called cold‑hand rule: This applies only to sales up to a certain turnover limit that are carried out house‑to‑house, on public paths, streets, squares or other public places, but not in or in connection with permanently enclosed premises. Sales in huts, in particular alpine, mountain, ski and shelter huts, are also covered by the relief. Alpine taverns are likewise exempt from the individual recording, cash‑register and receipt‑issuing obligations if the establishment is open for a maximum of 14 days per year.
With 1 January 2026 the turnover limit relevant for the cold‑hand rule was raised from EUR 30,000 to EUR 45,000 (net) per year and per taxable person.
Indefinite extension of the “15‑product‑group rule”
In addition, the “15‑product‑group rule”, which was limited until the end of 2025, was indefinitely extended by a maintenance decree of the Ministry of Finance and thereby turned into permanent law. This rule particularly concerns sole traders such as market, street and itinerant vendors who purchase goods, combine them into an assortment and sell them to end‑consumers. The obligations to record individually, to use a cash register and to issue receipts are considered fulfilled for these businesses if the product description in the cash register used is limited to a maximum of 15 product names and this simplified recording is also shown on the issued receipts. Without this extension, collective terms such as “drinks” or “fruit” would no longer have been permissible on cash‑register receipts, which would have required many businesses to introduce scanner registers or electronic inventory systems.
The transitional arrangement, however, only applies insofar as the entrepreneur on 31 December 2015 or at the time the cash‑register obligation came into force did not yet have an inventory or cash system that could record the entire assortment in detail and display it on the receipt.
Electronic receipts from 1 January 2026
Furthermore, due to the technical development of cash‑register systems, digital receipt issuance will be possible from 1 October 2026. Customers will be able to read and download digital receipts directly on a screen (e.g. via QR code) or receive them by e‑mail. Entrepreneurs retain their freedom of choice between paper and digital receipts, while customers can still request a paper receipt. The measure is intended to reduce paper printing and consumption.
There are exemptions from these obligations, in particular the so‑called cold‑hand rule: This applies only to sales up to a certain turnover limit that are carried out house‑to‑house, on public paths, streets, squares or other public places, but not in or in connection with permanently enclosed premises. Sales in huts, in particular alpine, mountain, ski and shelter huts, are also covered by the relief. Alpine taverns are likewise exempt from the individual recording, cash‑register and receipt‑issuing obligations if the establishment is open for a maximum of 14 days per year.
With 1 January 2026 the turnover limit relevant for the cold‑hand rule was raised from EUR 30,000 to EUR 45,000 (net) per year and per taxable person.
Indefinite extension of the “15‑product‑group rule”
In addition, the “15‑product‑group rule”, which was limited until the end of 2025, was indefinitely extended by a maintenance decree of the Ministry of Finance and thereby turned into permanent law. This rule particularly concerns sole traders such as market, street and itinerant vendors who purchase goods, combine them into an assortment and sell them to end‑consumers. The obligations to record individually, to use a cash register and to issue receipts are considered fulfilled for these businesses if the product description in the cash register used is limited to a maximum of 15 product names and this simplified recording is also shown on the issued receipts. Without this extension, collective terms such as “drinks” or “fruit” would no longer have been permissible on cash‑register receipts, which would have required many businesses to introduce scanner registers or electronic inventory systems.
The transitional arrangement, however, only applies insofar as the entrepreneur on 31 December 2015 or at the time the cash‑register obligation came into force did not yet have an inventory or cash system that could record the entire assortment in detail and display it on the receipt.
Electronic receipts from 1 January 2026
Furthermore, due to the technical development of cash‑register systems, digital receipt issuance will be possible from 1 October 2026. Customers will be able to read and download digital receipts directly on a screen (e.g. via QR code) or receive them by e‑mail. Entrepreneurs retain their freedom of choice between paper and digital receipts, while customers can still request a paper receipt. The measure is intended to reduce paper printing and consumption.