Fiscal Requirements

Introduction

• Intended audience is the POS application programmer
• Applies to REGISTERED POS systems in the catering industry.
• Serves as a software blackbox to fulfil country specific fiscal requirements for POS systems using the standard EFR API

So, the frontend application operated by the cashier prepares transaction data (items, prices), which finally is registered with the EFR (EFSTA Fiscal Register) service. In this process, the transaction is enriched with fiscal reference data and stored on the local FDM (Fiscal Data Module) and using a VSC (VAT Signature Card).

In contrast to the implementations in other countries, the EFR in Belgium is implemented as a software adapter for a certified FDM (ZwarteDoos, BoîteNoire). Cash register manufacturers who already work successfully with efsta in other countries can thus quickly offer Belgium on the market as well.

Fiscal_Rules

Legal basis

• Royal Decree of 30/12/2009 on implementing methods for the definition and the requirements for cash register systems in the hospitality industry
• Law of 30 July 2013 on the certification of registered cash register systems in the hospitality industry
• Circular nr. E.T. 124.747 (AaFisc Nr. 43/2013)of 23.10.2013

The act of 30 July 2013 on the certification of a registered cash register system in the hotel and catering industry. https://www.systemedecaisseenregistreuse.be/fr/enregistrement

Certification & Registration

A POS system consists of three components:

• a certified cash register
• a control module (FDM)
• a personalised card (VSC)

Every registered cash register system (GKS) shall carry a model designation and a production number … AXXX (or BXXX) CCCPPPPPPP where:

• AXXX – manufacturer of an electronic cash register system identification number (upon request assigned by the Administration)
• BXXX – manufacturer of a PC POS cash register system identification number (upon request assigned by the Administration)
• CCC – manufacturer model number (upon request assigned by the Administration)
• PPPPPPP – alphanumeric production number (based on serial number or licence key)

https://www.systemedecaisseenregistreuse.be/fr/enregistrement The POS Serial Number is determined by EFR.

Features of EFR

The EFR is implemented as a software adapter between an existing POS application and a registered FDM (ZwarteDoos, BoîteNoire). The EFR is implemented in a rudimentary way and all additional settings and functions, such as tax relevant company data, Z-reports, ... are anyway available in the respective FDM used.

VAT Rates

Following rates are used by default, if only TaxG is delivered, but no tax rate in <TaxA> element (/EFR/app/BE/cfg/taxg.cfg):

Prc	Description	TaxG
21%	Standard	A
12%	Medium	B
6%	Low	C
0%	Zero	D

Specifics

Mandatory nonfiscal vouchers

Mandatory nonfiscal vouchers are

• NFS=”CLOCKIN” (CLOCKOUT) Legal employee time recording
• NFS=”PROFORMA” Proforma Transactions
• NFS=”TRAINING” Training/Test Transactions
• NFS=”DRAWER” for open drawer commands not in conjunction with a transaction
• NFS=”PAYIN” (PAYOUT) for incoming/outgoing money transfer
• NFS=”Z” for closure (Z report)

Rules for ESR:

• mandatory field ESR.BE_OperatorId or ESR.Opr containing the Social Security Number of the operator
• optional ESR.TL and mandatory ESR.TT
• per <Pos> item number IN and description Dsc has to be specified
• when specifying a quantity unit QtyU please use following table:

1	Pcs / Pieces / Stuk / Stuks / St	for products sold as a single unit (number or keyword)
2	K / Kilo / Kilogram / Kg	for products sold per kilo
3	G / Gram / Gr	for products sold per gram
4	L / Liter / Lt	for products sold per liter
5	CL / Centiliter	for products sold per centiliter
6	ML / Milliliter	for products sold per milliliter
7	M / Meter	for products sold per meter
8	CM / Centimeter	for products sold per centimeter
9	MM / Millimeter	for products sold per millimeter

Each <Pay> line has to contain description Dsc and a payment group PayG according to (number or keyword):

1	Cash	the payment is made with cash (Euro)
2	CashAutomation	the payment was made with cash (Euro), but using automation
3	ForeignCurrency	a foreign currency was accepted
4	EFT	the payment type is an electronic fund transfer
5	Cheque	a cheque was accepted
6	Voucher	specifies that a voucher was used as a payment type
7	LuncheonVoucher	specifies that the payment type is a luncheon vouchers
8	SupplierVoucher	specifies that a voucher issued by a supplier was used
9	Coupon	a coupon was accepted
10	CustomerAccount	the PayAmount was booked on the account of the customer
11	Loyalty card	the PayAmount was redeemed from a loyalty card
12	HotelCredit	the PayAmount was booked to a room number
13	Deposit	the payment type is a deposit
14	Other	other unspecified payment type

if optional <TaxA> and <Tax> elements are specified, they are verified during FDM registration, on difference exceeding 0.01 a warning is issued

ClockIn / ClockOut

Legal employee time recording

<Tra>
    <ESR TL="001" TT="1" NFS="ClockIn" Opr="79100590097" OprN="Hugo"/>
</Tra>
<Tra>
    <ESR TL="001" TT="1" NFS="ClockOut" Opr="79100590097" OprN="Hugo"/>
</Tra>