The monthly receipt for December is also the annual receipt. Every company must print out this receipt on 1 January or before the first entry of the new year, check it with the BMF's receipt check app by 15 February at the latest and keep it for at least seven years.
Companies with extended opening hours can choose between preparing the annual receipt before or after midnight. The receipt can be created after the end of opening hours, but at the latest on the following opening day if this is close to the time of opening. It is important that the date of the annual receipt corresponds to the date of the annual cash register closing.
The regulation for annual financial statements also applies to companies with a different financial year. Seasonal businesses regularly prepare the document at the end of the season, but at the latest before the start of the new season - however, the obligation to check by 15 February also applies here.
Incidentally, the cash register does not have to be deregistered during business closures (regularly over Christmas, during seasonal closures or due to lockdown or similar).
Outages lasting longer than 48 hours as well as restarts and shutdowns must be reported via Finanz-Online without undue delay.
New: 15-goods group rule
This will be fixed indefinitely from 1 January 2026. Instead of detailed individual descriptions, allocation to one of the 15 product groups (e.g. drinks, stationery) is sufficient. This reduces the workload and creates clear framework conditions, especially for smaller businesses.
Increased: “Cold hands rule”
The turnover limit for exemptions such as markets, Buschenschanken and huts will be increased from EUR 30,000 to EUR 45,000 to bring it into line with inflation. This will apply from 01.01.2026.
Selectable: Digital receipt
From 1 October 2026, customers can decide whether they want to receive a digital (via QR code) or printed receipt, which saves paper and simplifies the process.
Status: 30.12.2025
Created: 10.12.2025
Photo: Pexels - Pixabay
