Austria Introduces Digital Receipts to Streamline Business Transactions

The Austrian government has announced a new initiative designed to reduce the reliance on paper receipts within the retail sector. This measure, part of a comprehensive package focused on modernizing cash register systems, aims to simplify administrative processes for businesses and enhance legal clarity for commercial operations.

Central to the reform is the introduction of digital receipts as an alternative to traditional paper versions. Beginning in October 2026, businesses will have the option to issue digital receipts to customers. However, the paper receipt option will remain available, ensuring flexibility and accommodating individuals who may prefer or require physical documentation. The move is intended to benefit both companies and consumers by offering greater choice while reducing unnecessary paper waste.

The initiative also includes several additional regulatory adjustments to address longstanding concerns from the business community about practical implementation and regulatory burden. Among these changes is the permanent establishment of the '15 product categories rule,' which allows smaller retailers--particularly those operating in markets, street stalls, or mobile sales environments--to indicate only the product category, rather than exact product descriptions, on sales receipts. This adjustment is expected to ease compliance for small businesses and provide greater planning certainty.

Another significant update involves modifying the 'cold hands rule' that applies to outdoor sales. The turnover threshold, which determines when certain regulations apply to outdoor transactions, will be increased from EUR30,000 to EUR45,000. This adjustment reflects inflationary developments and is set to take effect from the beginning of 2026.

Industry organizations, including chambers of commerce and trade associations, have expressed support for the newly adopted measures. They cite benefits such as reduced paperwork, increased environmental sustainability, and the provision of clear regulatory guidelines for businesses. The flexibility to choose between digital and paper receipts is seen as especially positive, helping to foster both customer satisfaction and business efficiency.

In addition to these reforms, the government has outlined plans to introduce a receipt lottery starting in October 2026. This initiative will allow individuals to submit their receipts--provided they contain a machine-readable code--through an online portal managed by the Ministry of Finance. Each month, selected participants will receive cash prizes, with the aim of incentivizing both the issuance and acceptance of receipts. The lottery is designed to encourage the thorough recording of cash transactions and to promote compliance among both consumers and businesses. Participation is limited to adults with a primary residence in Austria, and all receipts submitted must be from the previous month. Special bonus draws, awarding higher prizes, may also occur twice annually.

Funding for the lottery is capped at a maximum of EUR4 million per year. The government expects that these measures will not only support transparency in business transactions but also contribute to environmental sustainability by reducing paper consumption. The package of reforms is slated to remain in effect through the end of 2029, marking a significant step toward the ongoing digital transformation of Austria's commercial landscape.