Fiscalization
Country Type Description
Albania Hardware Fiscal law in Albania is in force since 2004 . The law specifies mandatory usage of fiscal printer and ECR 's . Besides , it included : Fiscal cash register/fiscal printer Fiscal memory Customer display ( optional ) GPRS device
Austria Hardware/Software At the beginning of 2016 , Austria introduced a new fiscal law which consists of the creation of a Fiscal Journal ( FJ ) . A Fiscal Journal should be saved at each POS system , in a central database or in the cloud . The Fiscal Journal , according to Austrian fiscal law has to be written in real-time ( at the same time when receipt is created ) . In addition to the Fiscal Journal , depending on the size of a sales place , it is also necessary to use a special security chip to digitally sign every transaction ( except those from a closed system )
Bosnia and Herzegovina Hardware According to the fiscal law of the country , each retail store is obliged to record every single transaction over fiscal devices . Communication with the tax Authority occurs via GPRS
Bulgaria Hardware In 2018 , new fiscal law has been presented , introducing new regulation related to the fiscal devices . Some of the important new requirements are : USN number generated by POS software at the beginning of the transaction , use of QR code on the receipt layout , special voucher handling , special rules for e-shops , etc . There are also some important issues related to the certification process itself
Croatia Software Croatia is one of the first countries in the world with this type of fiscalization which includes the stipulation that fiscally relevant transactions have to be sent to the fiscal authority through the internet for authorization
Czech Republic Software The fiscalization in Czech Republic is software-based and includes that fiscal relevant transactions have to be sent to the fiscal authority through Internet to be authorized . This system entered into force in December 2016
France Software The certification in France is based on softwer certification . There are some legally defined requirements when it comes to important activities on the cash register . There are four basic conditions as the main goals of the set requirements which are : inalterability , security , storage , archiving . The certification is not done by the official government agencies , however POS system must be certified by authorized bodies but there are two certification models
Germany Hardware/Software 1st January 2020 is starting day of fiscalization in Germany . The new fiscal law introduced regulations that simply reporting and registering complete solution together with POS at tax authority . The base of German fiscalization system is usage of security system ( TSE )
Hungary Hardware Fiscal regulation is conceptualized on fiscal device usage . However , the whole fiscal solution including the fiscal printer and the POS application must be certified by the authorities . Strict handling of integration of the POS software with the printer ( error handling , mandatory functionalities ) is also included in the requirements defined by the law
Italy Hardware Fiscal Law in Italy is introduced to prevent any fraud by data changing and for automatic delivery of fiscal data . The usage of RT printer or RT server is mandatory and RT printer and RT server communicates with Tax authority
Montenegro Hardware Every cash register must have a record number which is a unique number that is entered in the fiscal memory of the fiscal cash register , and serves to identify the tax cash registers . Communication with Tax Authority through GPRS
Poland Hardware From 2019 , Poland is introducing a new type of fiscalization which implies that fiscal relevant transactions have to be sent to the fiscal authority through Internet for authorization . Accordingly , major novelty is the introduction of the on-line cash registers
Portugal Software The fiscalization system in Portugal is software-based systems , there are no predefined types of hardware components . Some kind of a printer should always be available for operation . The POS application used by the taxpayer must be certified by the General Directorate for Taxation of Portugal and the communication with the authorities is a must in Portugal
Romania Hardware The last change of the Fiscal law regulation dates from November 2017 . According to the fiscal legislative , communication and data exchange with ANAF , done by fiscal printer , is even more specifically defined . At the moment , in practise , there is still no automatic communication with ANAF
Serbia Hardware Fiscal start was noted in 2004 . Data is sent to the tax authority via GPRS
Slovak Republic Hardware New fiscal law in Slovak Republic , as a concept of an online subtype of fiscalization , has been proposed and discussed during 2018 . It has brought the new regulation that all cash registers - both classic and virtual - has to be converted to new „ online cash registers ( called „ eKasa cash registers ) and connected with the tax authorities
Slovenia Software According to fiscal law , it is mandatory to issue every fiscal receipt and utilize online communication with the tax authority . Slovenia adopted this type of fiscal law at the beginning of 2016 , which is very similar to the Croatian law . The new fiscal law is mandatory for all business subjects except for state institutions
Fiscalization law by country
Fiscalization is fiscal law designed to avoid retailer fraud. Fiscal law about cash registers has been introduced in countries to control the grey economy by enforcing all mandatory transaction reporting to the authorities. According to fiscal law, an appropriate fiscal receipt has to be printed and given to the customer. The fiscal law mostly cover:
In addition, the fiscal law is, in many cases, linked to some other laws like, for example, to laws related to accounting, taxation, consumer protection, data protection and privacy etc.