What is the RKSV?

Since April 1, 2017, the Cash Register Security Ordinance (RKSV) has been in effect in Austria, aimed at making transactions tamper-proof and thus increasing transparency and security in business payments. The RKSV is part of a broader effort to combat tax evasion and ensure that all cash receipts are completely recorded.

For providers of Point-of-Sale (POS) systems and cash registers, RKSV is a legal requirement but also an opportunity to position their products at the forefront of technological development and compliance.

Who is affected by the RKSV?

The RKSV applies to all businesses operating in Austria that generate cash revenues, especially those with annual revenues over €15,000 and cash sales of at least €7,500. This regulation ensures that affected businesses fully record their cash transactions through technically secure cash registers.

Background on the RKSV

Since January 1, 2016, businesses must fulfill three main obligations:

1. the requirement to record each income and expense individually,
2. the need for an electronic recording system when exceeding certain revenue thresholds, and
3. the obligation to issue a receipt for each cash transaction. This means that every transaction must be individually recorded, processed through a compliant cash system, and documented by a receipt.

When RKSV came into force on April 1, 2017, a central element was introduced: tamper protection through a security device that electronically signs transactions. This generates a unique electronic signature for each transaction, preventing subsequent changes to the transaction data.

Technical Requirements

Core requirements include that each cash register must keep a data collection log, print receipts, connect to a security device with a signature creation unit, and use the AES 256 encryption algorithm. These requirements ensure that each receipt is protected against subsequent manipulations.

The Mandatory Signature

A central element of the RKSV is the mandatory signature. Each receipt must be electronically signed, with the signature containing information such as the cash register identification number, the time of the transaction, a breakdown of the amount by tax rates, and a machine-readable signature (e.g., as a QR code). This ensures that every cash transaction is uniquely and securely recorded. To meet these requirements, POS and cash register providers have various technologies available:

• Signature card: A physical card inserted into the register to generate the necessary signatures.
• Cloud-based solution (HSM): An approach where signature creation is performed via a hardware security module in the cloud, eliminating the need for a direct physical connection to the register.
• 100% Cloud Solution: A fully cloud-based signature creation, making additional hardware unnecessary.

Why Implement RKSV with fiskaly SIGN AT?

fiskaly makes it easier for businesses to comply with RKSV and optimizes operational processes by:

• 100% cloud-based signature creation
• High flexibility and scalability, without the need for hardware
• Highest security standards (ISO 27001)
• Cost efficiency
• Easy integration and compatibility

The introduction of the Cash Register Security Ordinance is an important step towards a more transparent and fair economy. For entrepreneurs, it means adjusting their systems, but the benefits – from improved security standards to simplified tax audits – make this step worthwhile. For POS and cash register providers, it offers the chance to enhance compliance and business processes of their customers through innovative solutions and services.