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.

Invoicing · Austria

Electronic cash receipts in Austria from 1 October 2026: what actually changes

From 1 October 2026 a receipt also counts as issued when the customer merely reads it on a device on the spot — from a screen, for example (§ 132a BAO). That is a relaxation, not a new duty. And the question most people actually have: if you invoice by bank transfer and take no cash, this does not apply to you at all.

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.