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Does this apply to me at all?
The short answer first, because for most readers it is "no". The receipt obligation under § 132a BAO attaches to cash transactions — notes and coins, or a debit/credit card paid on the spot.
| How you get paid | § 132a BAO applies? |
|---|---|
| Bank transfer after you send an invoice | No — you write an invoice (§ 11 UStG) |
| Cash on the spot | Yes |
| Debit or credit card on the spot | Yes — counts as a cash transaction |
| Online payment in a web shop | No |
A receipt and an invoice are not the same thing. The § 132a BAO receipt is the proof of a cash transaction; the § 11 UStG invoice is the document you bill a service with. If you only do the latter, you can stop reading here — except out of curiosity.
What actually changes
The most common misunderstanding first: electronic receipts are not new. They have been valid since 2016. Two things change on 1 October 2026:
- Making it available is enough. The receipt counts as issued once you let the customer read it on a device on the spot — a screen display, for instance. You no longer have to actively transmit it.
- The right to paper is now in the statute. The customer may ask for a printed receipt immediately after paying — or later, up to close of business on the same day.
The obligation to issue a receipt itself is unchanged. What changes is the how, not the whether.
No, there is no QR-code requirement
Press coverage has settled on the QR code as the new format. It appears neither in the statute nor in the finance ministry’s guidance. The BMF states verbatim: “Eine spezielle Form der elektronischen Übertragung oder Anzeige ist nicht vorgeschrieben.” Explicitly permitted:
- Transmission into the customer’s sphere of control — by email or app
- Email attachment or web download
- An electronic format such as PDF or a text file
- A structured file format such as XML
- On-the-spot reading with a device, e.g. a screen display
A QR code is a convenient implementation of the last item — an implementation, not a rule. Anyone selling you hardware because "QR codes become mandatory in October" is selling you something the statute does not say.
What to do before 1 October
If you take cash and run a register, the list is short:
- Ask your register vendor whether the system documents the manner of issuance — that is the only new duty that actually requires something of you.
- Keep the ability to print a paper receipt on request, including later, up to close of business.
- If you switch to electronic receipts: no particular technology is required. A screen display is enough.
- Change nothing about the register or receipt obligations themselves — they stay as they are.
Last updated 6 September 2026. § 132a BAO as amended by BGBl. I Nr. 97/2025, verified on 6 September 2026 against BMF.gv.at. This article is general information and does not replace tax advice.
Frequently asked questions
What exactly changes on 1 October 2026?
From that date a receipt also counts as issued if you merely give the customer the option of reading it on a device on the spot — a screen display, for instance. Until now you had to actively place it in their sphere of control. The basis is § 132a BAO as amended by BGBl. I Nr. 97/2025.
Does it apply if I invoice by bank transfer?
No. The receipt obligation attaches to cash transactions — notes and coins, debit and credit cards paid on the spot. If you bill for work and are paid into your account, you write an invoice under § 11 UStG and § 132a BAO does not concern you.
Are electronic receipts new?
No, and this is the most common misunderstanding. Electronic receipts have been valid since 2016. What is new from 1 October 2026 is only that on-the-spot reading suffices, and that the right to a printed receipt is now stated in the law itself.
Do I have to offer a QR code?
No. Neither the statute nor the finance ministry prescribes a form — verbatim: "Eine spezielle Form der elektronischen Übertragung oder Anzeige ist nicht vorgeschrieben." Email, attachment, web download, PDF, a text file or a structured format such as XML are all permitted. A QR code is one possible implementation, not a requirement.
Can the customer still demand paper?
Yes, at any time — immediately after the cash payment, or later up to close of business on the same day. Since the amendment that right is explicit in the law.
Do I have to document anything?
Yes. The manner of issuing the receipt must be documented in the electronic recording system — whether it was printed, transmitted, or made available to be read.
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