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With our digital receipt solutions, we set the course to a successful and compliant setup in each market of operation.

Austria requirenments

In Austria there are multiple requirements around the receipts issued at the Point of Sale. An digital receipt within the meaning of section "132a (1) BAO" is a receipt that is issued and received in an digital format or is immediately handed to the person making the cash payment. It can be issued, for example by web in an digital format (e.g. as a PDF or text file), but also in a structured file format (e.g. HTML). The receipt must be created and signed by the Point of Sale directly in connection with the cash payment, and then actually reach the disposal area of the receipt recipient. Technical delays such as e.g. uploading to a server are irrelevant because fiskaltrust stores the receipts immediately in the DEP and promptly in an audit-proof memory and for a verification by a financial management body is available. It is up to the issuer of the digital receipt whether this is to be done digitally (by using a smartphone, etc.) or in paper form. The transmission is an obligation of the merchant, a mere granting of the possibility of viewing and photographing the content of the receipt displayed on a screen does not fulfill the obligation to issue receipts.

Receipt content needs to include quantity, item names, prices and VAT rates. In addition to human readable text, there is also a QR-Code required with fiscalization specific information including a signature created from a secure signature creation device. Fiscalization rules also require to have an identification of the pos-system (Kassenidentifikationsnummer) and receipt number and moment of receipt creation also in human readable text present on every issued receipt. The digital receipt from fiskaltrust covers all those requirements, when the Middleware and digital receipt integration into you Point of Sales software was done according to our documentation.

Please note: For card payments there are additional requirements related to the acquirer and scheme of the card.

For PosOperator/merchant there is an obligation to issue a receipt and hand this out just in time after payment is done (Belegausgabepflicht).

For consumers, there is an obligation to take the receipt with them (Belegmitnahmepflicht).

Fulfilment​

Each receipt is related to a "Queue" identified via "QueueID", which identifies the specific POS system within an PosOperator/merchant. Also, this "Queue" is assigned to a single outlet within the PosOperator/merchant, which provides configuration elements like location and logo for the digital receipt header and other metadata for receipt generation.

Each receipt is identified via "QueueItemID", which is generated by the middleware driving the security mechanism within the pos-system. This is also the unique identifier within the temper proof fiskaltrust cloud storage for the receipt. Each receipt is processed and stored according to the fiskaltrust-security-mechanism, therefore it is temper proof and mirrored into fiskaltrust cloud. You can visit following link for further details: https://docs.fiskaltrust.cloud/de/docs/posdealers/buy-resell/products/middleware#security-mechanism.

fiskaltrust appointed Dr. Markus Knasmüller to create an external assessment about the conformity of the various methods of digital receipt creation correspond to the technical requirements of RKSV. The assessment can be requested here: https://forms.office.com/e/0PcMDYWC2B

It is required in Austria to implement the POS-API with the /print endpoint or use the InStore App to fulfill the compliance requirements mentioned above in Austria. More details about the integration in Austria can be found in the integration part of this document.

Evaluation of receipt retrivals for financial administration audits​

For an evaluation of receipt retrieval, it is possible to verify in an audit case (or in general), which receipts were transmitted, retrieved, or printed through the fiskaltrust.Portal using the export function.

You can visit following link in the POS Dealer section for further details: https://docs.fiskaltrust.cloud/de/docs/posdealers/buy-resell/products/digital-receipt#evaluation-of-retrievals-of-digital-receipts

Germany requirements

In Germany there are multiple requirements around the receipts issued at the point of sale.

Receipt content needs to include quantity, item names, prices and VAT rates. In addition to human readable text, there is also a QR-Code required with fiscalization specific information including a signature created from a secure signature creation device (TSE). Fiscalization rules also require to have an identification of the pos-system (Kassenidentifikationsnummer) and receipt number and moment of receipt creation also in human readable text present on every issued receipt.

Please note: For card payments there are additional requirements related to the acquirer and scheme of the card.

For PosOperator/merchant there is an obligation to issue a receipt and hand this out just in time after payment is done (Belegausgabepflicht).

For consumers, there is no obligation to take the receipt with them.