Terminology
This table expands on the descriptions of all general terms and abbreviations provided in the chapter "Terminology" of the General Part with information specific to the Austrian market. Product and portal terms used across all markets are defined in the fiskaltrust.Terminology glossary.
| Term | Description |
|---|---|
| fiskaltrust.Journal | The Austrian implementation of the Journal enforces the RKSV DEP. |
| fiskaltrust.SignatureCreationDevice | Facility for creating electronic signatures, which guarantees immutability of receipts chains. The requirements of a signature creation device are defined in the Austrian law in sections 12 to 14 RKSV. |
| business transaction | Accordingly to the "Cash Register Directive 2012", business transactions are business events starting with the initial recording of each ordered sales item (e.g. enter order into the POS-System, article-scan at the cash desk, switch on the taximeter) and ending with a payment exchange which takes place between the business owners and the customer. |
| BAO | Bundesabgabenordnung / Austrian Fiscal Code |
| KRL 2012 | Kassenrichtlinie 2012 / Cash Register Directive 2012 The Cash Register Directive 2012 provides answers to frequently asked questions on legal compliance regarding cash registers/point of sale systems in accordance with the changes to the relevant statutory requirements for recording, retention, and technology. German version English version |
| Cash register (RegK) | A cash register system (as well as classic cash register) combined with a fiskaltrust.SecurityMechanism is a POS-System in terms of RKSV. It may be associated with an additional input station. For simplicity purposes in the following text, we do not distinguish between the cash register itself and input stations - this difference is important only for calculating the state grant for each cash register. |
| RKSV | Registrierkassensicherheitsverordnung / Cash Register Ordinance (RKSV) German version |
| RKSV-DEP / DEP-7 / DCL | Datenerfassungsprotokoll (DEP) / Data Collection Log (DCL) in accordance to the RKSV. Also referred to as DEP-7 (also written DEP 7 or DEP7), after §7 RKSV, which requires every cash register to keep a data collection log of all cash transactions (Abs 1) and to be able to export it in the export format defined in Z 3 of the Annex to the RKSV (Abs 5) - a JSON file, commonly called the DEP-7 file. See "Function Structures". |
| E131-DEP | Datenerfassungsprotokoll (DEPI pursuant to §131 BAO as well as KRL points 4.2.2 and 5.1.2) is a protocol for all data collection relevant to dues and taxes. §131 Abs 1 Z 6 b BAO: If during bookkeeping or recording or during the collection of business transactions data carriers are used, an inspection of the complete, correct and consistent collection of all business transactions should be possible, especially in the case of password determination with electronic recording system through respective logging of the data collection and subsequent editing. KRL point 5.1.2: If a cash register type 3 is used, a running event protocols documents continuously and chronologically, the business transactions and the respective principles (e.g. individual services, sold products) should be documented. If the data collection protocol also logs other events (e.g. master data, cash drawer openings, etc.) simultaneously to the collection of business transactions, then the importing via control software and hence the verifiability (overview of business transactions by a competent third party) should be secured through respective formatting. |
| Nullbeleg | Nullbeleg / zero receipt - a cash transaction recorded with amount zero (0). The RKSV itself does not use the term; it is the established BMF and industry term for the zero-amount receipts the ordinance requires, and the Nullbeleg, Startbeleg, Monatsbeleg, Jahresbeleg, Sammelbeleg and Schlussbeleg below are all Nullbelege. See "Zero Receipt". |
| Startbeleg | Startbeleg / initial operation receipt - the first receipt created under a cash register identification number, which establishes the chaining of all receipts stored under that number (§3 Z 26 RKSV). It is created with amount zero (0) when the security device is put into operation (§6 Abs 1 RKSV) and must then be checked (§6 Abs 4 RKSV). Also called start receipt or initial receipt in these docs. See "Start Receipt (Initial Receipt)". |
| Monatsbeleg | Monatsbeleg / monthly receipt - at each month end the interim state of the Umsatzzähler (Monatszähler / monthly counter) is recorded in the data collection log as a signed cash transaction with amount zero (0) (§8 Abs 2 RKSV). See "Monthly Receipt". |
| Jahresbeleg | Jahresbeleg / annual receipt - the Monatsbeleg containing the counter reading at the end of the calendar year; it must be printed, checked and retained in accordance with §132 BAO (§8 Abs 3 RKSV), with §6 Abs 4 RKSV applying analogously to the check. It replaces the monthly receipt at year end. See "Annual Receipt". |
| Sammelbeleg | Sammelbeleg / collective receipt - after a failure of the signature creation unit has been resolved, a signed receipt with amount zero (0) covering all receipts issued during the outage (§17 Abs 4 RKSV). Also called end of failure receipt or collective failure report in these docs. See "End of Failure Receipt (Collective Failure Report)". |
| Schlussbeleg | Schlussbeleg / out of operation receipt - on a planned decommissioning of the cash register (§17 Abs 1 Z 3 RKSV) a receipt with amount zero (0) must be created, printed and retained in accordance with §132 BAO (§17 Abs 8 RKSV). It concludes the data collection log. Also called stop receipt or closing receipt in these docs. See "Stop Receipt (Closing Receipt)". |
| Umsatzzähler | Umsatzzähler / cumulative sales counter - the sum store in the cash register that continuously adds up its cash transactions (§3 Z 29 RKSV). Training bookings must not affect it (§8 Abs 1 RKSV). See "Receipt Creation Process". |
| ZDA | Zertifizierungsdiensteanbieter / certification service provider - the provider that issues the signature or seal certificate used by the signature creation unit. Historical term: the current RKSV uses Vertrauensdiensteanbieter (VDA) / trust service provider instead (§3 Z 29b RKSV, following the eIDAS Regulation). See "Function Structures". |
| AES key | AES-Schlüssel / AES key, called Benutzerschlüssel (user key) in the RKSV - the freely chosen 256-bit key with which the cash register encrypts the Umsatzzähler in the machine-readable code (§3 Z 1, §5 Abs 3 RKSV). The operator must disclose it to the tax authority via FinanzOnline so that the encrypted counter can be decrypted for audit (§16 RKSV). See "Receipt Creation Process". |
| Journal | Journal is a data collection log with content in accordance to the RKSV-DEP. |
| SSCD (Secure Signature Creation Device) | Signaturerstellungseinheit / signature creation device - configured software or hardware used to process the signature creation data. The current RKSV requires a qualified electronic signature or seal creation unit, meeting the security requirements of Annex II of the eIDAS Regulation (§3 Z 23 RKSV). SSCD is the historical term from the Austrian Signaturgesetz (SigG), which the eIDAS Regulation superseded. Not to be confused with the fiskaltrust SCU below. |
| SCU (Signature Creation Unit) | fiskaltrust component, not a legal term - the part of the fiskaltrust.Middleware that handles the country-specific signing and drives the signature creation device (SSCD above). See "SCU" in the General Part. |
| Launcher | fiskaltrust component, not a legal term - the fiskaltrust.exe application that runs the on-premise Middleware components on the machine, loads their configuration and keeps their packages up to date. See "Launcher" in the General Part. |
| Queue | fiskaltrust component, not a legal term - the receipt chain in the fiskaltrust.Middleware that numbers, chains and stores the receipts of one POS system. Each Queue is connected to an SCU, which signs them. See "Queue" in the General Part. |
| CashBox | fiskaltrust component, not a legal term - the configuration container that holds the configuration of a Queue, its SCU and any helpers, and links them together. See "CashBox" in the fiskaltrust.Terminology glossary. |
| Middleware | fiskaltrust component, not a legal term - the configured set of fiskaltrust products that handles the fiscal requirements of a market for a POS system; the SCU, Launcher, Queue and CashBox above are its components. See "Middleware Components" in the General Part. |
| fiskaltrust.SignatureCard | The fiskaltrust.SignatureCard can be addressed with the uniform interface (fiskaltrust.iPOS) via SOAP and REST protocols. This product is installed on the user’s existing hardware and runs on Windows as a service, on Linux and Mac as a daemon, and on mobile devices as a background worker. |
| fiskaltrust.SignatureBox | The fiskaltrust.SignatureBox can be addressed with the uniform interface (fiskaltrust.iPOS) via SOAP, REST, TCP/IP and RS232 and is provided as an external hardware box. |
| fiskaltrust.SignatureCloud | The fiskaltrust.SignatureCloud can be addressed using the uniform interface(fiskaltrust.iPOS) via REST and is hosted in the cloud. |
Table 1. Definitions of terms and abbreviations specific to the Austrian market (RKSV).