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Different systems for receipt issuing systems at point of sale (fiscalization)

We refer to this previous post that explains briefly what “fiscalization” is.

Regarding fiscalization type, according to different criteria, different classification can be made, depending on whether hardware is used, software and/or if security devices are relevant.

Hardware type of fiscalization

Hardware devices must be used for processing transactions, receipt creation and storing, in safe manner, all relevant transaction data.  The device is in most cases fiscal printer or ECR (simple cash register), which must be attached to point of sale directly. Generally one fiscal device is attached to each point of sale.  In certain countries, the device is able to communicate real time with the tax authorities. If this is the case, the data is normally sent via GSM / GPRS and / or other wired or wireless channels to the Tax Authority. As a general rule HW devices must go through certification process before they can be used in the stores. So far, we haven’t seen any standard approach in terms of certification but only similar methodologies adopted between fiscal countries. Therefore, it is not possible to create HW devices for one fiscal country and use it in another fiscal country.

Software type of fiscalization

This means that there are no mandatory hardware is used. Point of sale (POS) software must ensure that all transactions are completely recorded and stored in that manner that manipulations are not possible. To achieve this, there is either a mandatory certification process in place, or the fiscalization is done directly on the tax authorities’ (TA) server.  So far, we haven’t seen any standard approach in terms of certification but only similar methodologies adopted between fiscal countries. Therefore, it is not possible to create POS sofware in one fiscal country and use it in another fiscal country. Sub-category of software fiscalization type is so called online fiscalization where data is sent in real-time to tax authorities’ server and fiscalization is preformed directly there.

Fiscalization based on mandatory security device for signing transactions

This type of fiscalization can be both hardware and software, depending on device itself. Key point under this fiscalization type is that usually there are no mandatory hardware device, while the point of sale software must support security devices. Main thing is integration with devices for signing transactions, which is in charge for fiscalization process. Certification of security device before usage in the stores is usually mandatory. Security device comes in various options such as cloud solution, SD or micro CD card, USB stick, Connect box, as an integral part of fiscal device etc.

Contribution by JB Fiscal Consulting (you can download this information as a pdf here)

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