Cash Directive 2012
The cash register guideline 2012 (KRL2012), published on January 4, 2012, is a guideline of the Austrian Federal Ministry of Finance on tax , financial criminal and procedural law and is intended to answer questions about the correctness of cash register systems. Addressees of the guideline are officials of the Federal Ministry of Finance, parts of the customs administration (tax and customs coordination), tax offices , auditors of large companies, tax investigators and the independent finance senate .
The guideline represents the legal framework and the requirements that are placed on technical equipment such as cash registers or cash register systems . The cash register guideline became necessary because legal requirements such as recording and retention obligations had changed significantly. The guideline names the following points as objectives:
- Creation of legal security for manufacturers of technical systems.
- Creation of legal certainty for users of such a system.
- Clarification of the characteristics and the characteristic values for checks of cash register systems.
The cash register guideline 2012 does not represent an innovation or a change of existing regulations. It is to be understood as a summary of existing regulations. A certification of systems is not planned.
The guideline was published on January 4, 2012 on Findok . The guideline names § 131 Federal Tax Code (BAO), Federal Law Gazette No. 194/1961 and § 132 BAO, Federal Tax Code, Federal Law Gazette No. 194/1961 as the underlying laws .
Effects
Although the guideline is not an amendment to existing law, the Austrian Economic Chambers inform their members about the content. On top of that, consulting companies offer certifications according to KRL2012. Their value is questionable in view of unchanged requirements.
Individual evidence
- ↑ a b c d e f g h i Cash Directive 2012 on the website of the Austrian Federal Ministry of Finance from December 28, 2011.
- ↑ Joint information sheet ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. of the economic chambers of the federal states of Austria.
