Due to the current developments in Austria, we would like to point out that in the event of a temporary cessation of operations (e.g. temporary closure due to measures to contain the corona virus), there are currently no special reporting obligations to the BMF in connection with the cash registers.
For the reporting obligations under “17 RKSV” regarding “decommissioning” and “failure”, only the final closure, sale of business, irreparable damage or technical failures and the similar are decisive.
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