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Paul Volavsek committed Mar 5, 2020
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Expand Up @@ -8,9 +8,9 @@ This table expands on the descriptions of all general terms and abbreviations pr
| fiskaltrust.SignatureCreationDevice | Facility for creating electronic signatures, which guarantees immutability of receipts chains.<br />The requirements of a signature creation device are defined in the Austrian law in sections 12 to 14 RKSV. |
| business transaction | Accordingly to the "Cash Register Directive 2012", business transactions are business events starting with the initial recording of each ordered sales item (e.g. enter order into the POS system, article-scan at the cash desk, switch on the taximeter) and ending with a payment exchange which takes place between the business owners and the customer. |
| BAO | Bundesabgabenordnung / Austrian Fiscal Code |
| KRL 2012 | Kassenrichtlinie 2012 / Cash Register Directive 2012<br />The Cash Register Directive 2012 provides answers to frequently asked questions on legal compliance regarding cash registers/point of sale systems in accordance with the changes to the relevant statutory requirements for recording, retention, and technology.<br />German PDF version:<br />https://findok.bmf.gv.at/findok/resources/pdf/fdea69e7-6370-4555-9f06-d7446547268f/72122.1.X.X.pdf<br />English PDF version:<br />https://english.bmf.gv.at/taxation/Security_Device_in_Cash_Registers.html |
| KRL 2012 | Kassenrichtlinie 2012 / Cash Register Directive 2012<br />The Cash Register Directive 2012 provides answers to frequently asked questions on legal compliance regarding cash registers/point of sale systems in accordance with the changes to the relevant statutory requirements for recording, retention, and technology.<br />German PDF version:<br />https://findok.bmf.gv.at/findok/resources/pdf/fdea69e7-6370-4555-9f06-d7446547268f/72122.1.X.X.pdf<br />English PDF version:<br />https://www.bmf.gv.at/en/topics/taxation/cash-register/security-device-in-cash-registers.html |
| Cash register (RegK) | A cash register system (as well as classic cash register) combined with a fiskaltrust.SecurityMechanism is a POS system in terms of RKSV. It may be associated with an additional input station. For simplicity in the following text we do not distinguish between the cash register itself and input stations - this difference is important only for the calculation of the state grant for each cash register. |
| RKSV | Registrierkassensicherheitsverordnung / Cash Register Ordinance (RKSV)<br />German version:<br />https://www.bmf.gv.at/steuern/Registrierkassensicherheitsverordnung.html |
| RKSV | Registrierkassensicherheitsverordnung / Cash Register Ordinance (RKSV)<br />German version:<br />https://www.bmf.gv.at/rechtsnews/steuern-rechtsnews.html |
| RKSV-DEP / DCL | Datenerfassungsprotokoll (DEP) /<br />Data Collection Log (DCL) in accordance to the RKSV |
| E131-DEP | Datenerfassungsprotokoll (DEPI pursuant to §131 BAO as well as KRL points 4.2.2 and 5.1.2) is a protocol for all data collection relevant to dues and taxes.<br />§131 Abs 1 Z 6 b BAO:<br />If during bookkeeping or recording or during the collection of business transactions data carriers are used, an inspection of the complete, correct and consistent collection of all business transactions should be possible, especially in the case of password determination with electronic recording system through respective logging of the data collection and subsequent editing.<br />KRL point 5.1.2: If a cash register type 3 is used, a running event protocols documents continuously and chronologically, the business transactions and the respective principles (e.g. individual services, sold products) should be documented.<br />If the data collection protocol also logs other events (e.g. master data, cash drawer openings, etc.) simultaneously to the collection of business transactions, then the importing via control software and hence the verifiability (overview of business transactions by a competent third party) should be secured through respective formatting. |
| Journal | Journal is a data collection log with content in accordance to the RKSV-DEP. |
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