Security certificates and legal audit mechanisms for POS systems in Austria

In Austria, there are various certification service providers that offer qualified signature solutions. These providers issue the necessary certificates and offer the corresponding technical solutions for POS systems. Examples of such providers are A-Trust, PrimeSign and GlobalTrust.

The signature creation unit used for the digital signature is based on certified cryptographic methods. These security certificates ensure that the signatures are trustworthy and tamper-proof.

Regular audits and control mechanisms

According to the Austrian Cash Register Security Ordinance (RKSV), there are specific receipt types that must be created in connection with the use of a cash register and recorded electronically or transmitted to the authorities via the FinanzOnline Portal (FON). Each of these documents has a specific function in the POS system and serves to ensure the transparency and tamper-proof nature of business transactions.

Start receipt

The start receipt is created once when the POS system is put into operation and the Signature Creation Unit (SCU) is activated. This receipt contains the first transaction, which also signals the activation of the SCU. The start receipt must be reported to the tax authorities within 7 days of commissioning in order to register the POS system.

Monthly and annual receipts

Monthly receipts and annual receipts are used for the regular verification of the POS system. Their purpose is to ensure the functionality of the chaining of transactions and the Signature Creation Unit (SCU).

Monthly receipt

The monthly receipt is created at the end of each month and indicates that all transactions for the month have been processed and signed correctly.

Annual receipt

The annual receipt is a summary of all transactions for the year and must be created at the end of the fiscal year and stored in the data acquisition protocol. The annual receipt must be transmitted to the tax authorities via Finanz Online by February 15th at the latest, where its accuracy will be checked.

Final receipt

The final receipt is created when a POS system is taken out of service, for example, when a POS system is shut down, a POS system is changed, or a business is closed. This receipt documents the final transaction and indicates that the signature creation unit is being deactivated. Like the initial receipt, the final receipt must also be reported via FinanzOnline.

Audits by the tax authorities

The tax authorities can carry out audits at any time and analyse the exported data (e.g. the DEP) to ensure that no manipulations have been made.

These measures together ensure that all data recorded in the POS system is protected against manipulation and that every transaction is traceable. The strict security precautions of the RKSV ensure the integrity and authenticity of the business data.

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