FAQ

Electronic revenue reporting system TaxCore is a platform specially designed to give the Tax Authority a secure solution; flexible and convenient for taxpayers and consumers alike.

Accredited EFD solutions, powered by TaxCore, are protected with Public key infrastructure (PKI) security which serves to

1) authorize access

2) encrypt data

3) digitally sign all invoice data, including the identity of the buyer for B2B transactions, timestamp, and signature of accumulating counters transferred from the previous transaction in a blockchain

Data is de-personalized unless the transaction is business-to-business, where the identity of the buyer is mandatory for justification of purchases or tourist tax refund where the identity of the one who makes the claim must be embedded in the invoice structure. 

TaxCore provides clear interface specifications and instructions to developers of POS and E-SDC devices. A device must meet these specs to be accredited.

This enables any developer to compete on price and quality, ensuring a fair, competitive business environment that stimulates innovation and lowers prices.

TaxCore provides a development portal for vendors, that assists them in checking compliance, testing devices and bringing new products to market.

The TaxCore team conducts knowledge transfer to TA personnel through a set of training activities tailored for specific roles. Technical support is continuous throughout the maintenance period, including consultancy for public awareness and knowledge base available on TaxCore Help Centre, the main information hub.

The lottery works on a ‘scratch-n-win’ basis: you know immediately if you have won, and what prize you can expect. Sectors at greater risk (restaurant, construction, etc.) are advertised as having a better chance of winning. The TA can purchase prizes, or receive them as promotional items from public or private providers. Goods and services provided are displayed on the TA’s portal, a valuable marketing tool for the donor:

Prizes can be many: theatre tickets, phone top-ups, a haircut, a washing machine, dinner for two, groceries, a massage or holiday. A specially targeted prize may be a tax-free purchase the next time a customer shops at the same place – a stimulus to customers and taxpayers alike.

Any customer is motivated to scan and see. That is how every customer becomes a tax inspector!

DTI firmly believes that “The greatest anti-fraud measure is public awareness.“

The customer immediately receives a bill with all tax elements clearly defined. At that moment, or later, the customer can scan the QR code with an ordinary smartphone, sending the data to the TA, and taking part in the awards or benefits advertised by TA (eg. Lottery).

An online V-SDC or a semi-connected E-SDC transmits the sales data to the TA immediately. The E-SDC sends flexible data packets, reducing transmission bottlenecks.

If the Internet service is weak or intermittent, an E-SDC transmits the data the moment the internet connection is restored. If there is no Internet at the point of sale at all, the data can be saved to a USB flash drive, and taken to any other internet-connected device for transmission (e.g. at the local Internet café), or delivered physically to the TA.

No activity (regular transmission of valid audits packages), for active location will raise a red flag and provoke on-site audit by TA.

The SDC issues an invoice. This can be printed by the POS, or on a separate, ordinary printer, and given to the customer. It can also be given as an electronic invoice in pdf format and delivered by e-mail or a messaging app such as Viber, Skype, WhatsApp, etc.

The invoice contains all relevant data on the sale, taxes, and other levies in an easily readable form. The customer can immediately check this information.

The invoice also contains a QR code that can be scanned by the customer to take part in the national lottery.

The SDC (Sales Data Controller) may be an accredited electronic device or a software (E-SDC) purchased by the taxpayer and authenticated by the independent secure element (SE), or a virtual (V-SDC) provided by the TA, and accessed over the internet using digital certificate. Whether E-SCD or V-SDC, the purpose of SDC is to enable connection to the TA TaxCore server. The SDC:

• receives updated rates of tax and other levies
• calculates tax and levies on the sale, and composes an invoice
• sends encrypted sales data to the TA
• receives an ‘audit’ confirmation from the TA
• provides data to the POS to print a fiscal invoice

POS is short for Point of Sale in the form of either a dedicated cash register that prints a receipt or any other device that may contain functions that assist the taxpayer with sales analysis and stock control. It may as well be an ERP system or an app installed on a computer or smartphone device.

EFD stands short for Electronic Fiscal Device comprised of 3 mutually dependent components 1) Point of Sale (POS), connected to 2) Sales Data Controller (SDC) and 3) Secure Element.

The taxpayer obtains a digital certificate in the form of a smart card or a file, issued by an authorized certificate authority. This secure element (SE), ensures the complete safety of the TA. The smart card can be physically designed(printed) to the TA preference and personalized with taxpayers’ information.

Each taxpayer registered with the Tax Authority (TA), will receive a personalized smart card that can be used for logging to TAP, using a secure PIN chosen at the beginning of the enrolment.

The account is searchable, with a log of every invoice issued by the taxpayer. It also displays a number of useful aggregate functions that at any time provide the taxpayer with a detailed status overview.