Fiscal memory device

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Fiscal memory devices are electronic devices used for control of a country's tax revenues.[1] Currently, they are widely used in many countries around the world, including Russia, Bulgaria, Serbia, Romania, Republic of Macedonia, Albania, Argentina, Poland, Moldova, Bosnia and Herzegovina, Kazakhstan, Armenia, Georgia, Kenya, Tanzania, Malawi and Ethiopia. Fiscal memory devices have the following categories:[2]

Both of which contain fiscal memory.[clarification needed][3] Fiscal memory itself is a kind of memory that is certified by an appropriate government body. This encrypted module is usually in the form of an integrated circuit on a printer or cash register's printed circuit board.[4]

An Electronic journal is a kind of encrypted memory module which is readable using the fiscal device (ETR, FP). These memory modules are the normal SD and Micro SD cards but in an encrypted format which cannot be read like normal formats on a personal computer. Once this electronic journal is initialized in a fiscal device, it is assigned a fiscal serial number so as to assure it is not reused in another fiscal device.

Countries affected by fiscal memory devices requirements[edit]

Country Name[5] More Info
Argentina Fiscal printer law since 1995
Austria Austria introduced new regulations at the beginning of 2016 which included the creation of Fiscal Journal which has to be saved at POS, central database or in Cloud. This was the first part of the new update. The second part is expected in 2017. It will include the digital signature of every receipt. There are two concepts according to Austrian law: 1. Usage of the digital signature of every issued receipt, 2. Closed system which includes Retailers which have more than 30 cash registers and they are not obliged to use any signature device or to register every POS system, but Retailers in closed system need to have a special certificate from government.[6]
Bosnia and Herzegovina At the end of 2008 fiscalization came into effect, but implementation started two years later. The end of 2010 was reserved for the fiscal start. All selling places are obliged to record every single turnover over fiscal devices, despite the way of paying. All taxpayers have to create and print daily reports at the end of working days, and also have to do that with periodical reports.[7]
Brazil Fiscal printers since 2005
Canada Quebec only. Restaurant industry only.[8]
Croatia Cloud-based, software-only solution.[9] Republic of Croatia is one of the first countries in the world with the type of fiscalization which includes that every transaction created at POS system. This then to be sent to the fiscal authority through Internet for authorization. This type of fiscalization is in force since 1 January 2013. With each transaction, tax-relevant information has to be sent to the Fiscal Authority and the central server returns certain identification keys, which have to be printed on every receipt. The information which is sent to Tax Administration include amounts, income taxes, cashier unique number (OIB), payments information, etc. When there is no Internet connection, each account has to be printed but reauthorization has to be performed after, for a period of 48 hours. Benefits of this type of fiscalization are reflected in an increase of tax income, the number of issued receipts, increase of VAT companies and better control of working time. Software fiscalization has advantages for Retailers because it does not require new hardware equipment and hardware maintenance.[10]
Chile Fiscal law adopted since 2007
Czech Republic New fiscal law is expected at the beginning of March 2017. Upcoming fiscal law will be similar to Croatian and Slovenian law.[11]
Italy Fiscal printer law since 1990
Macedonia, F.Y.R. The fiscal system enables registration of the total turnover of goods sold, services rendered and the amount of tax. It provides for printing and issuing of fiscal accounts, daily financial report, and control financial report. It incorporates fiscal memory that allows single registration of data and multiple reading thereof.

The fiscal system consists of fiscal apparatus and an integrated automated control system.

Types of fiscal equipment:

- electronic cash registers with fiscal memory;

- fiscal printers;

- electronic systems with fiscal memory, for registering retail sales of petroleum products by calculating resources on the quantity and cost of liquid fuels (petrol stations, gas stations, etc.).

The integrated automated management system, is a system for permanent electronic communication among the commercial entity and the Public Revenue Office and daily automatic data transfer in the form of a daily financial report. The integrated automated management system consists of:

- GPRS Terminal (General Packet Radio Service); and

- cryptomodule.[13]

Mexico Electronic invoice adoption since 2015
Montenegro Fiscalization was adopted in 2001. Each fiscal device must have record number which is a unique number that is entered in the fiscal memory of the fiscal cash registers, and serves to identify the tax cash registers.[14]
Russia Beginning from a mid-2017 a certified cash desk and certified secure storage with internet connectivity required for the regular and Online shopping. Cash desk are able to issue electronic documents containing transaction data, archive these transactions locally on certified secure storage, and report them real-time (or no more than 30 days delay) to the Federal Tax Administration via a certified Fiscal Data Operator.[15]
Serbia First country which introduced fiscal law with GPRS fiscal terminal. GRPS fiscal terminal reads data from fiscal memory and sends it to the Tax Authority. Serbia introduced this type of fiscalization in 2004.[16]
Slovakia Fiscalization started in 2008. Each fiscal device has to be certified/registered by the government. Most of the fiscal memories are in the modules attached to printers and can operate offline. There is also an online possibility through the government website.
Slovenia Cloud-based, software-only solution. New fiscal law has been present in Slovenia since 2016 and it includes mandatory use of fiscal cash registers. Fiscalization in Slovenia is based on the online authorization of every fiscal relevant transaction created at POS which communicate with Slovenian Tax Authority and collects code. That code and QR code are printed on every receipt. In case there is no Internet connection selling places do not stop to work but they have 72 hours to authorize every fiscal receipt.[17]
Panama Hardware-based.[18]
Romania Starting October 2018 old devices are replaced with mandatory electronic fiscal devices with Internet connection capabilities and latest use of various encryption methods for digital signing of each issued receipt (third-generation fiscal devices)
Spain Electronic invoice adoption since 2015 for government bill only
Venezuela Starting December 20, 1999, Prov: 320 first rules and definitions to Fiscal Printers. Modified on Prov 592 Aug 28, 2007. New Changes and electronic audit Prov 0071 Nov 2011. New Changes including server communication protocol on Prov 141 October 16, 2018.

Distribution of fiscal memory devices[edit]

The use of fiscal devices in the world can be divided into three main categories:

  1. Offline operating electronic fiscal devices with built-in fiscal memory (so-called first-generation fiscal devices);
  2. Electronic fiscal devices with Internet connection capabilities to the revenue authority central server (so-called second-generation fiscal devices);
  3. Electronic fiscal devices with Internet connection capabilities and the latest use of various encryption methods for digital signing of each issued receipt (third-generation fiscal devices).

Due to the main disadvantages which the first generation fiscal devices are having, i.e. easy manipulation, lack of control from the tax office, no printing of fiscal receipts, etc., the second generation fiscal devices are becoming more and more popular and many countries are changing their fiscal requirements and moving to Internet-enabled fiscal devices (mostly using GPRS network) and implementing the so-called online Information and Tax Collection System.[19]

Such second-generation fiscal devices are eliminating most of the problems which their predecessors were having. All fiscal cash registers and fiscal printers are connected online through the Internet to the central server and sending their reports and/or fiscal receipts in predefined time intervals. However, these devices still have some loop-holes which are used by the majority of taxpayers who are cheating and not paying their taxes. Some examples are printing of fake fiscal receipts, manipulation of daily reports before they are sent to the tax office, etc.

This is why the third generation fiscal devices were introduced and running successfully currently in several countries in the world. Devices of this kind are very similar to the second generation devices but additional software security is used for digital signing of every fiscal receipt. The third generation fiscal devices are eliminating all previously known issues and giving additional security to all tax agencies which are using such systems. Each fiscal receipt is digitally signed using a unique signature printed either in the form of a 2D Bar Code or various characters depending on encryption rules in place. The tax administration can easily and quickly check if the issued receipt is authentic and correct.


  1. ^ "Fiscal Cash Registers and POS Systems - Quorion Data Systems". Retrieved 2011-03-25.
  2. ^ "Ministarstvo finansija - Vlada republike Srbije - online". 2004-12-21. Retrieved 2011-03-25.
  3. ^ "Republička agencija za razvoj malih i srednjih preduzeća i preduzetništva". Archived from the original on 2010-12-16. Retrieved 2011-03-25.
  4. ^ "Ei Informatika". Retrieved 2011-03-25.
  5. ^ Post (2012-10-21). "Technical aspects of the fiscalization in Croatia". Retrieved 2018-02-20.
  6. ^ "Austria". Fiscal Solutions. 2014-06-20. Retrieved 2018-02-20.
  7. ^ "Bosnia and Herzegovina". Fiscal Solutions. 2014-06-20. Retrieved 2018-02-20.
  8. ^
  9. ^ "Fiscalization in Croatia - Questions & Answers". 2012-08-28. Retrieved 2018-02-20.
  10. ^ "Croatia". Fiscal Solutions. 2013-01-01. Retrieved 2018-02-20.
  11. ^ "Solution S4Retail Fiscal for online fiscalization". Fiscal Solutions. 2014-06-20. Retrieved 2018-02-20.
  12. ^ "Noteikumi par nodokļu un citu maksājumu reģistrēšanas elektronisko ierīču un iekārtu tehniskajām prasībām". Retrieved 2018-02-20.
  13. ^ "Управа за Јавни Приходи на Република Македонија". Retrieved 2018-09-27.
  14. ^ "Montenegro". Fiscal Solutions. 2014-06-20. Retrieved 2018-02-20.
  15. ^ "PwC: New rules for using cash register equipment" (PDF). Retrieved 2018-02-20.
  16. ^ "Serbia". Fiscal Solutions. 2014-06-20. Retrieved 2018-02-20.
  17. ^ "Slovenia". Fiscal Solutions. 2013-01-01. Retrieved 2018-02-20.
  18. ^ "Insights | KPMG | GLOBAL". KPMG. 2018-02-07. Retrieved 2018-02-20.
  19. ^ Revenue Service, Republic of Georgia