Fiscal Requirements
Company Certificate
For electronic signature a company running POS systems has to apply for an OCES-3 certificate from a recognized certificate authority (CA) in Denmark. For usage the certificate has to be installed with the EFSTA EFR.
VAT Rates
Following rates are used by default, if only TaxG is delivered, but no tax rate in TaxA element:
| TaxG | Prc | Description | Code |
|---|---|---|---|
| A | 25 | Output VAT - Regular rate | 1 |
| Z | 0 | No output VAT - Zero rate | 0 |
| Z1 | 0 | No VAT treatment | 0 |
| Z2 | 0 | No VAT treatment | 0 |
| Z3 | 0 | Domestic sales of reverce charge /VAT obligation - Zero rate | 0 |
| Z4 | 0 | Export of goods and services - Zero rate | 0 |
| Z5 | 0 | Not liable to VAT treatment, turnover and withdrawals outside the scope of the VAT legislation | 0 |
| Z6 | 0 | No VAT treatment - no turnover according to the VAT legislation | 0 |
| Z7 | 0 | Importation of goods, not applicable for VAT - Zero rate | 0 |
For tax exemptions set the appropriate code in field Pos.TaxG
Specifics
Operator ID Opr and Operator Name OprN
In each transaction the cash register fields Opr and OprN shall be assigned (Opr can be string or number format).
If the POS software has this function you alternatively should register separate nonfiscal LOGIN/LOGOUT (or LOGON/LOGOFF) transactions. See Cashier Log In. Using this fields Opr and OprN can be omitted in all other requests. For SAF-T structures OprN automatically is separated into firstName and surName. You should format OprN as "Firstname[ Firstname2][ Middlename] Lastname" or set lastname to capitals "LASTNAME Firstname". The operator identification has to be printed on the receipt.
Event Registration
To comply with the requirements you may have to register additional events, although many of them are recorded automatically. By using the string denomination your implementation will be compatible with other EFR countries. All Events are decried in Export Events.
Example:
<Event TY="DRAWER_OPEN" Opr="555" OprN="Holger Rune"/>