Cash register obligation is not anticonstitutional. This decided the Constitutional Court now and rejected the request of several companies which had requested suspension because of unconstitutionality.
Basically there are no objections. Just the interpretation of BMF that already turnovers in 2015 constitute obligation, is not shared. There is no "repercussion", i.e. essential is turnover starting in january 1st 2016. Therefore cash register obligation holds at may 1st 2016 at the earliest.
Most enterprises will pass limits in first quarter 2016, so cash register obligation holds at july 1st 2016.
Small enterprises which pass limits in 2nd or 3rd quarter will be liable to cash register obligation at october 1st or generally in 2017.
See entire cash register decision on VfGH homepage.
