But the question of how to declare services provided to punters has led to some confusion among sex club bosses and some interesting receipts being issued.
One boss has asked how they are expected to register services like a two hour chat between an employee and a client. “As a tip?,” suggests Peter Laskaris, boss of the Laufhaus club in Vienna.
The new tax law introduced in recent weeks requires many businesses to install a new till system and issue a receipt to customers for every transaction so the tax can be recorded.
Junior manager Roman Stern who introduced the new till system this week to a Maxim club in Vienna's Kärntner Straße has also questioned whether they will need 20 different tills, each for a different woman who offers her services on a freelance basis.
Maxim boss Josef Stern was concerned about the security of his employees: “Putting the actual names and addresses of the girls on the receipt absolutely won't work for security reasons.”
One receipt obtained by newspaper Heute carrying out investigative research in Maxim included €250 on a ‘special sex act', €50 for ‘special services' and €19 for a glass of champagne.
They questioned, however, as to how ‘bodily fluids' would be registered under the new system - do they fall under food or drinks?