Fiscal Cash Registers & Fiscal Laws
Occasionally, governments enforce fiscal laws that require all tax payers who generate sales from goods and services to record and use an approved fiscal cash register or device. Countries implement such laws to make tax collection more efficient and manageable. As a result, taxpayers are obligated to submit a receipt for their sales revenue. The law may also require all manufacturers to include security features in their cash register software or the integration of fiscal security solutions.
Why Fiscal Cash Registers and Security Solutions?
With increasing digitalization and the move away from paper-based bookkeeping to digital systems, it became easy to secretly manipulate data. It is estimated that in the EU alone hundreds of billions in tax revenues are lost to the tax authorities every year through VAT fraud.
Today, there are numerous manipulation options:
- The use of service functions to reset data and counters
- The use of report generators to suppress relevant information
- The misuse of training functions
- Changing data after it has been exported to PC
- Directly changing data in the cash register memory
For this reason, more and more countries worldwide are introducing fiscal cash registers and security solutions. These will allow tax authorities to crack down on fraud effecting tax-relevant transactions.
Technical solutions for fiscal systems
The following section will provide a short overview of the fundamental technical approaches to fiscal security solutions. These will service the need of tax authorities in many countries.
Fiscal storage
Fiscal cash registers are the the first security solution. They have been available for a very long time. The solution physically protects the data memory from access. The actual fiscal storage is firmly connected to the housing and is sealed with epoxy resin. To make this kind of system secure, the entire cash register must be sealed and the hardware and software certified by the government.
Depending on the requirements, the technical specifications of the fiscal storages differ, but generally they have the following in common:
- special memory module for recording all tax-relevant data
- optional memory for recording the entire electronic journal
- mechanical sealing of the casing
- limited functionality of the cash register software
- certification of the entire system required
Implemented by QUORiON:
- Fiscal cash registers (e.g. Panama, Venezuela, Argentina)
- Cash registers with built-in fiscal storage
- Fiscal printers (e.g. Albania, Italy, Serbia & Montenegro)
- QPrint FM for PC-based systems
- GPRS modem (e.g. Ethiopia, Hungary)
- QModem for wireless transmission of tax-relevant data to a central control server
Cryptographic systems
This technological solution is based on the cryptographic security of the booking data to be recorded. Digital signatures as well as encryption methods are used. Trusted components such as certified fiscal boxes or so-called smartcards are used for the cryptographic function. The different approaches have the following fundamentally in common:
- Recording of all transaction data in the electronic journal
- Security based on cryptography instead of hardware protection
- Electronic data access for tax auditors
- Two options for cryptographic protection:
- Signature of the data
- Encryption of data
Implemented by QUORiON:
- Fiscal box (e.g. Sweden)
- Box with protected SD card for encrypted fiscal data
- Signature module (e.g. RKSV Austria)
- External smart card reader for creating electronic signatures
- Internal cash register encryption (e.g. GoBD Germany)
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- Storage medium for storing the complete electronic journal
Online verification
Some countries use technical solutions that provide for the online transfer of cash register data directly to the tax authorities. In addition to the costs for data transmission and storage, the biggest challenge is the permanent dependence on the data connection. The different variants have the following things in common:
- Transmission of all transactions to the fiscal server via the internet
- Data storage and verification by the server in real time
- Returns an electronic confirmation to the cash register
- permanent internet connection required
Implemented by QUORiON:
- Cash register systems with integrated Internet connection (e.g. Slovenia)
- Cash registers with an external additional module for internet connection (e.g. Czech Republic)
QUORiON provides a solution!
The different technical solutions have different advantages and disadvantages. For this reason alone, there are many hybrid forms that are supplemented by ever newer, more innovative systems.
In cooperation with our distributors, QUORiON has established a successful track record in the implementation of fiscal cash register solutions. Much like differences in a country’s tax policies, the fiscal law may be unique. Consequently, the fiscal cash register software must be able to conform to every single region. We pride ourselves in our close collaboration with our partners. Our experienced and dedicated engineers have spent countless hours in the perfection of fiscal modifications on both the hard- and software side.
Here is a list of fiscal countries in which QUORiON has successfully achieved certification as a fiscal cash register manufacturer:
Europe
- Albania
- Austria
- Belgium
- Croatia
- Czech Republic
- France
- Germany
- Greece
- Hungary
- Italy
- Latvia
- Lithuania
- Malta
- Montenegro
- Norway
- Romania
- Slovakia
- Slovenia
- Sweden
North America
- Quebec
South America
- Argentia
- Brazil
- Curacao
- Panama
- Venezuela
Africa
- Ethiopia
- Gambia
Asia
- Bangladesh
In the last 20 years we have carried out a large number of fiscal projects. The experience with requirements, certifications and authorities that we have gained in over 70 countries makes the difference!
You can therefore rely on QUORiON for the implementation of fiscal projects. We are happy to help you with the implementation. Simply get in touch with us.