The individual recording, receipt distribution and cash register requirements that came into force on 1 January 2016, as well as cash register security (from 1 January 2017), are intended not only to make a significant contribution to combating fraud, but also to reduce Austria's VAT gap by almost a third (!). This book discusses both the background to the implementation of these measures and the content of the provisions in more detail. Interesting highlights include the statements made by the Constitutional Court in the context of the adequacy test and the discussion of the sanctions that actually threaten in the event of non-compliance with the new regulations. An exemplary comparison with the Slovak Republic illustrates the measures being implemented to combat fraud in other EU member states. Customer-friendly solutions such as a virtual cash register at no cost or test purchases by the tax authorities instead of the obligation to take receipts are just some of the interesting alternatives to the Austrian concept.