Questions & Answers

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 What is fiscalization?

Cash transactions fiscalization is a set of measures which are used in order to implement an overview of cash transaction revenues. Fiscal software keeps track of each receipt; Tax Administration needs to approve it (EOR) so it could be printed and given to the buyer.

 How is data transmitted from the fiscal cash register to the Tax Administration?

Using an electronic – software solution:
By using special software, such as Octopus or other.
By upgrading already existing application solutions along with digital signing and online data transfer.

 What is the fiscalization process for subjects to fiscalization?

Usage of POS devices equipped with internet connectivity and an appropriate software for generating and digitally signing xml transactions.
Delivery of each transaction to the Tax Administration, receiving EOR, printing the receipt and giving it to the buyer.
Delivery of daily reports to the Tax Administration.
The prescribed procedures are also used for receipt annulment, merchandise returns, food/drink container returns.
The possibility of verifying issued receipts for buyers via Web services.

 What kind of hardware is required?

It is not possible to use cash registers which do not provide Internet connectivity.

Cash register
A cash register (US English) or till (British English) is a mechanical or electronic device for calculating and recording sales transactions and an attached cash drawer for storing cash. The cash register also usually prints a receipt for the customer.

Point of sale
POS (also sometimes referred to as point of purchase (POP) ) or checkout is the location where a transaction occurs. A "checkout" refers to a POS terminal or more generally to the hardware and software used for checkouts. IBM PCs and compatible models from other vendors are the most widely used computer systems in the world. They are typically single user personal computers (PC). It must have a network interface card for Internet connectivity.

 What if communication / connection to the Tax Administration is interrupted?

The subject issues a receipt without the EOR
The receipt contains all other required elements (security code!)
A two-day deadline is allotted for subsequent transaction (issued receipt).

 What is the purpose of EOR?

It confirms that the receipt has been logged by the Tax Administration
It can be used for buyers to verify receipts.

 What if a malfunction occurs on the fiscal cash register?

Receipts will be issued according to the procedure for minor subjects to fiscalization (manual entry in the receipt book)
Deadline for reestablishing normal work is 2 days
Subsequently received EORs must be written on the copies of receipts issued according to the procedure for minor subjects to fiscalization, according to Article 21 of the Fiscalization Bill.

 How can issued fiscal receipts be verified?

The verification of issued fiscal receipts is done via web service, or by scanning QR code by mobile phone.

 How can a fiscal cash register (POS) be reinstalled?

All printed documents containing payment media information (including cash, card payments, everything except bank account transfers) must have a unique, uninterrupted counter for each separate store and POS. This counter must be reset at beginning of each year.

It will be possible to verify which receipt number was the last, that was received by the Tax Administration and to continue with the actual counter after reinstalling the cash register.

 What is XML?

Extensible Markup Language (XML) is a markup language, that defines a set of rules for encoding documents in a format that is both human-readable and machine-readable. It is defined in the XML 1.0 Specification produced by the W3C and several other related specifications

 What is the purpose of the issuer protection code?

Additional protection for the receipt issuer – a confirmed link between the issued receipt and the subject to fiscalization
An additional means of identification while in offline mode
It prevents buyers from forging receipts

 Who can create the security code?

The POS software users can decide which algorithm to use, to generate the code.

 Who will cover fiscalization costs?

All costs will be covered by the party, who wants to fiscalize their cash registers. There are no state subsidies.

The costs are:
Purchasing a cash register with IBM PC or other compatible models
Purchasing a certificate
Purchasing or modifying software according to fiscalization standards
Purchasing an Internet connection
Monthly Internet connection costs
Additional software maintenance costs (hiring a person for the IT department to carry out the work)

 Who will cover the Internet connection costs?

The costs are covered by the subject to fiscalization and they can choose any ISP to sign a contract with.

 Do bookkeeping specifics change?

The costs are covered by the subject to fiscalization and they can choose any ISP to sign a contract with.

 Who is going to be a subject to fiscalization?

Natural persons who are obligated to pay the income tax on independent personal activities (craft trade and other equal services, free enterprises, and, under certain conditions, agriculture and forestry)

Natural persons who are obligated to pay the profit tax

Legal persons obligated to pay the profit tax (corporations and others), if they are obligated to issue receipts according to special regulations.