Fiscal Requirements

The EFR serves as a supplementary subsystem to an existing POS application to help fulfill the conditions of Inalterability, Security, Storage and Archiving of data (known as ISCA conditions) enforced by the French “VAT Anti-Fraud” Law.

EFSTA Concept

The following chapters describe the techniques used. It will be amended and improved along with development and fiscal regulations changes.

Certificate

For each EFR, a certificate is locally generated. For minimum signature data length, ECDSA is used. The curve NIST P-256 is acknowledged as safe up to the year 2030. The public key is written into the audit trail and saved to the cloud archive. As soon as the fiscal authority enables the upload of cash register public keys, this also will be performed automatically over the cloud instance.

Certificate Security

The private key of the certificate is stored, encrypted with a system local key (kept in Windows Certificate Store). So, the private key is usable on the source system only.

Electronic Signature

Ticket & Bill Signature

All transactions registered with EFR except those marked NF= (non-fiscal) are signed and chained. Special signature payload formats apply for

• NFS="DUP"
  See "Duplicate signature" below
• DT="FACT"
  See "Invoice signature"
• NFS="CLO"
  Closure / balance see "Grand totals signature"

Duplicate signature

Duplicates have to be registered and signed (see Printing Duplicates / Reprint).

Invoice signature

Invoice data has to contain customer reference, which is included in the signature payload. See Invoices.

Grand totals signature

Triggered by the frontend application (on periodic closing). Referring periodic reports (per month, year) are created and signed automatically.

Technical event log signature (JET)

Events are logged both by EFR automatically and when triggered by frontend application (see Operation Tracability (JET - Journal des Évènements Techniques)).

Signature Verification

Verification of signatures and the signature chain within the fiscal data storage (e.g. in case of tax audit) can be performed locally on the EFR using the browser interface, or upon export of cloud data for selectable periods. Access to cloud data may be granted by the data owner (i.e. company) to any third party via export ticket, which contains the period decryption keys.

Reports

Reports can be accessed locally on EFR (browser interface) and from cloud via export ticket.

Storage Concept

All relevant data like fiscal transactions, closures, reports (like tax archive GT), audit records (JET) is stored in textual "Journal" files, each containing a bunch of 1000 ascending numbered records (field SeQuence number SQ) and named after the number range contained (e.g. 0002.jou for SQ 2000-2999).

Each file represents a JSON array (according to RFC 8259 and ECMA-404) with line breaks for better readability, encoding is UTF-8 (RFC 3629 and ISO/IEC 10646-1:2000 Annex D).

This concept implements a permanent, interruptible data stream from POS to efsta Cloud, and subsequently to centralize processes and data interfaces. Cloud archiving is performed immediately, i.e. parallel to storage on local disk.

Local disk space is managed automatically by EFR in the form of a circular (ring) buffer with a capacity (DiskQuota) of 1000 MB (compressed) per EFR client (RN), thus running out of disk space is avoided.

warning

Manipulation of journal files with a text editor cannot be prevented by the nature of the files, but data changes are detected and reported. Additionally, it is good practice to inhibit file system access for cash desk operators.

Journal excerpt:

Generic

{"_":"audit","SQ":14,"TS":"2018-06-14T09:18:25","Code":250,"Dsc":"VER:super-POS V3.4.5","DN":11,
  "Fis":{"Payload":"audit:001/1/11,250,VER:super-POS_V3.4.5,20180613091825,,,O,-N1dW…","Signature":"rqDgm…"}},
{"_":"rep","SQ":15,"TS":"2018-06-14T09:18:25","TO":"*FISCAL_FR","TY":"CERT","TLT":"001/1","cer":"MFkwE…"},
{"_":"Tra","SQ":16,"TS":"2018-06-14T09:18:25",
    "ESR":{"TL":"001","TT":"1","D":"2018-06-14T09:18:25","TN":"1","T":"20.44","DN":1,
      "PosA":[{"_":"Pos","PN":"1","IN":"4012345678901","Dsc":"Vinegar 500ml","TaxG":"B","Amt":"1.99","Net":1.81},
        {"_":"Mod","PN":"1","Dsc":"Special Offer","Amt":"-0.50","TaxG":"B","Net":-0.46},
        {"_":"Pos","PN":"2","IN":"9023456789001","Dsc":"WHOLEWHEAT FUSILLI","TaxG":"B","Amt":"1.50","Net":1.37},
        {"_":"Pos","PN":"3","IN":"9023456789001","Dsc":"WHOLEWHEAT FUSILLI","TaxG":"B","Amt":"1.50","Net":1.36},
        {"_":"Pos","PN":"4","IN":"4198765432109","Dsc":"KITTEN PET FOOD 25x","TaxG":"A","Amt":"3.49","Net":2.91},
        {"_":"Pos","PN":"5","Dsc":"EMMENTAL CHEESE","TaxG":"B","Amt":"3.21","Qty":"0.252","QtyU":"kg","Pri":"12.75","Net":2.92},
        {"_":"Lin","LAmt":"----------"},
        {"_":"Lin","Dsc":"Subtotal","LAmt":"11.19"},
        {"_":"Mod","PN":"2 3","Dsc":"-25% Discount on Pasta","Amt":"-0.75","TaxG":"B","Net":-0.68},
        {"_":"Pos","PN":"6","Dsc":"voucher","TaxG":"E","Amt":"10.00","Net":10}],
      "TaxA":[{"_":"Tax","TaxG":"A","Prc":"20","Net":"2.91","TAmt":"0.58","Amt":"3.49"},
        {"_":"Tax","TaxG":"B","Prc":"10","Net":"6.32","TAmt":"0.63","Amt":"6.95"},
        {"_":"Tax","TaxG":"E","Prc":"0","Net":"10.00","TAmt":"0.00","Amt":"10.00"}],
      "Fis":{"Payload":"2000:349|1000:695,1044,20180613091825,TIK:001/1/1,Vente,N,","Signature":"xA1KR…",
        "Tag":[{"Label":"Date:","Value":"2018-06-14 09:18:25","Name":"Date"},
          {"Label":"Numéro:","Value":"TIK:001/1/1","Name":"FN"},
  "Tot":{"GT":10.44,"GT10":6.95,"GT20":3.49,"GTabs":10.44,"GTzero":10}},
{"_":"rep","SQ":17,"TS":"2018-06-14T09:18:25","TY":"GTT",
  "Fis":{"Payload":"2000:349|1000:695,1044,20180613091825,TIK:001/1/1,N,","Signature":"SNppl…"}},
...

NF525

{"_":"audit","SQ":14,"TS":"2018-06-14T09:18:25","Code":250,"Dsc":"VER:super-POS V3.4.5","DN":11,
  "Fis":{"Payload":"audit:001/1/11,250,VER:super-POS_V3.4.5,20180613091825,,,O,-N1dW…","Signature":"rqDgm…"}},
{"_":"rep","SQ":15,"TS":"2018-06-14T09:18:25","TO":"*FISCAL_FR","TY":"CERT","TLT":"001/1","cer":"MFkwE…"},
{"_":"Tra","SQ":16,"TS":"2018-06-14T09:18:25",
    "ESR":{"TL":"001","TT":"1","D":"2018-06-14T09:18:25","TN":"1","T":"20.44","DN":1,
      "PosA":[{"_":"Pos","PN":"1","IN":"4012345678901","Dsc":"Vinegar 500ml","TaxG":"B","Amt":"1.99","Net":1.81},
        {"_":"Mod","PN":"1","Dsc":"Special Offer","Amt":"-0.50","TaxG":"B","Net":-0.46},
        {"_":"Pos","PN":"2","IN":"9023456789001","Dsc":"WHOLEWHEAT FUSILLI","TaxG":"B","Amt":"1.50","Net":1.37},
        {"_":"Pos","PN":"3","IN":"9023456789001","Dsc":"WHOLEWHEAT FUSILLI","TaxG":"B","Amt":"1.50","Net":1.36},
        {"_":"Pos","PN":"4","IN":"4198765432109","Dsc":"KITTEN PET FOOD 25x","TaxG":"A","Amt":"3.49","Net":2.91},
        {"_":"Pos","PN":"5","Dsc":"EMMENTAL CHEESE","TaxG":"B","Amt":"3.21","Qty":"0.252","QtyU":"kg","Pri":"12.75","Net":2.92},
        {"_":"Lin","LAmt":"----------"},
        {"_":"Lin","Dsc":"Subtotal","LAmt":"11.19"},
        {"_":"Mod","PN":"2 3","Dsc":"-25% Discount on Pasta","Amt":"-0.75","TaxG":"B","Net":-0.68},
        {"_":"Pos","PN":"6","Dsc":"voucher","TaxG":"E","Amt":"10.00","Net":10}],
      "TaxA":[{"_":"Tax","TaxG":"A","Prc":"20","Net":"2.91","TAmt":"0.58","Amt":"3.49"},
        {"_":"Tax","TaxG":"B","Prc":"10","Net":"6.32","TAmt":"0.63","Amt":"6.95"},
        {"_":"Tax","TaxG":"E","Prc":"0","Net":"10.00","TAmt":"0.00","Amt":"10.00"}],
      "Fis":{"Payload":"2000:349|1000:695,1044,20180613091825,TIK:001/1/1,Vente,N,","Signature":"xA1KR…",
        "Tag":[{"Label":"Date:","Value":"2018-06-14 09:18:25","Name":"Date"},
          {"Label":"Numéro:","Value":"TIK:001/1/1","Name":"FN"},
          {"Label":"Code:","Value":"B0000 1sm6 (NF525)","Name":"Sec"}]}}, 
  "Tot":{"GT":10.44,"GT10":6.95,"GT20":3.49,"GTabs":10.44,"GTzero":10}},
{"_":"rep","SQ":17,"TS":"2018-06-14T09:18:25","TY":"GTT",
  "Fis":{"Payload":"2000:349|1000:695,1044,20180613091825,TIK:001/1/1,N,","Signature":"SNppl…"}},
...

For further information on the data structures used see documentation ESR – "efsta Simple Receipt" Format. A short overview of the field names used is included in file readme.txt in each journal export (jou.zip).

Configuration

Certification requirements regulate the availability of header fields within EFR, the logging of value changes and the administration of historical data. For centralized administration, base data can be set per cash register terminal (EFR) using the efsta cloud portal, with the data being replicated to the EFR instances. Alternatively you can supply the header fields with POST http://localhost:5618/cfg. It is recommended to POST configuration on every program startup before issuing /register. Further details for /cfg can be found in Configuration.

Manual Configuration

Navigate to http://localhost:5618 in your browser and open "Donneés de base" (base data). Enter the field values required, with the data being replicated to efsta cloud.

Field reference

Element	Attribute	Description	FIDELE label
Cmp		Company header
	Nam	Company name	ENC-TIK-SOC-ETS
	Ctry	Country	ENC-TIK-SOC-PAY
	TaxId	Intra-Community VAT identifier	ENC-TIK-SOC-TVA
	VATonPayment	VAT chargeable on receipt of payment boolean, default: false (on issuance of invoice)	SOC-REF-REGTVA
	FR_NAF	code NAF / APE Nomenclature d'activités française	ENC-TIK-SOC-NAF
	FR_SRN	Business Register Identifier	SOC-SIREN
	FR_RCS	City of Registration + Category	SOC-RCS
	FR_TYPE	Legal Form	SOC-TYPE
	FR_CAPITAL	Social Capital	SOC-CAPITAL
Loc		Location (store) header
	TL	Transaction Location correlating ESR.TL
	Adr	Address	ENC-TIK-SOC-ADR
	Zip	PostCode	ENC-TIK-SOC-CCP
	City	City	ENC-TIK-SOC-VIL
	FR_SIR	SIRET code wikipedia.org	ENC-TIK-SOC-SIR
Trm		Terminal
	TT	Transaction Terminal correlating ESR.TT	ENC-TIK-CAI-NID
	SW	Software name	ENC-TIK-TAG-VER
	SWVersion	Software version	ENC-TIK-TAG-VER

• If fields Loc.TL and Trm.TT are persisted using /cfg, they may be omitted in /register ESR element. For simplicity ESR.TL and ESR.TT are not shown in further example transactions in this document.

VAT Handling

Following rates are used by default if only TaxG is delivered, but no tax rate in the TaxA element:

Tax group	TaxG	Tax rate
Normal	A	20%
Intermédiare	B	10%
Réduit	C	5,5%
Super réduit	D	2,1%
Zero	E	0%

Specifics

Document Types

Different fiscal document types can be registered with EFR by specifying the tag <ESR DT="XXX">. For each document type, a separate Document Number DN will be issued and a signature chain will be created. Recommended values include bill, invoice and ticket, but you may use any document denomination you require and are not limited to these.

Transactions without DT are marked as "TIK" ("Ticket") in the signature payload. NF and NFS are considered to be non-fiscal = not to be included in the system's grand totals.

Supporting document data – Note (Bill), Receipt (Ticket), Proof of payment

Header and Issuer Data

Sales header information is stored in configuration files cfg/loc.cfg and cfg/trm.cfg, also preserving historical settings. The fields have to be set with POST /cfg (Configuration). Header data is added automatically to the transaction upon /register.

Field	FIDELE label	ESR equivalent
Unique document identifier in Database	ENC-NID	ESR.TL/TT/TN
Unique document number	ENC-TIK-NUM	ESR.DN
Software version	ENC-TIK-TAG-VER	Cfg.Trm.Version
Number of prints	ENC-TIK-PRN-NBR	persisted in dat/reprint.dat
Name of the issuer	ENC-TIK-SOC-ETS	Cfg.Cmp.Nam
Issuer's address	ENC-TIK-SOC-ADR	Cfg.Loc.Adr
Postcode of the issuer	ENC-TIK-SOC-CCP	Cfg.Loc.Zip
City of the issuer	ENC-TIK-SOC-VIL	Cfg.Loc.City
Country of the issuer	ENC-TIK-SOC-PAY	Cfg.Cmp.Ctry
Siret (France: institution number, 14 digits)	ENC-TIK-SOC-SIR	Cfg.Loc.FR_SIR
Code NAF / APE (France: 5 characters, 1 letter + 4 digits)	ENC-TIK-SOC-NAF	Cfg.Cmp.FR_NAF
Legal Form	SOC-TYPE	Cfg.Cmp.FR_TYPE
Social Capital	SOC-CAPITAL	Cfg.Cmp.FR_CAPITAL
Issuer’s RCS	SOC-RCS	Cfg.Cmp.FR_RCS
Trades Directory Registration number	SOC-METIER	Cfg.Cmp.FR_METIER
Intra-Community VAT number	ENC-TIK-SOC-TVA	Profile.TaxId
Salesperson code	ENC-TIK-VEN-NID	ESR.Slp
Designation of the salesperson	ENC-TIK-VEN-NOM	ESR.SlpN
Input operator code (cashier)	ENC-TIK-OPS-NID	ESR.Opr
Designation of the operator (cashier)	ENC-TIK-OPS-NOM	ESR.OprN
Input operator code (cashier)	ENC-TIK-CAI-NID	Cfg.Trm.TT
Date and time of recording the document in Database	ENC-TIK-HOR-GDH	ESR.D
Type of operation (sale, cancellation, partial return, ...)	ENC-OPE-TYP	within Fis.Payload
Type of document : note (bill), receipt (ticket), proof of payment, ...	ENC-TIK-DOC-TYP	ESR.DT
Number of sales lines per document	ENC-TIK-LIG-NBR	ESR.PosC
Document produced by a special function (Training/School mode/…)	ENC-TIK-STA	ESR.Test
Electronic Signature	ENC-TIK-TAG-SIG	Fis.Signature
Restitution of Electronic Signature	ENC-TIK-TAG-RET	Fis.Tag[Sec]
Software name	ENC-TIK-LOG	Cfg.FR_LOG

Due to the data stream storage architecture, records may not be updated in the journal.

Line Data

Item positions are represented as array ESR.PosA within the transaction object. Required fields which are not provided in the input data, are computed:

#	Field	FIDELE Label	ESR Equivalent
1	Unique document identifier in Database	ENC-NID	ESR.TL/TT/TN
2	Unique document number	ENC-TIK-ORI-NUM	ESR.RTL/RTT/RTN, Pos.RPN or Pos.RTL/RTT/RTN/RPN
3	Line number	ENC-TIK-LIG-NUM	PosA.PN
4	Product/article code	ENC-TIK-LIG-PRO-NID	Pos.IN
5	Product/article description	ENC-TIK-LIG-PRO-LIB	Pos.Dsc
6	Quantity of product/article per line	ENC-TIK-LIG-PRO-QTE	Pos.Qty
7	VAT code	ENC-TIK-LIG-TAX-NID	Pos.TaxG
8	VAT rate	ENC-TIK-LIG-TAX-TXX	Pos.Prc
10	Tariff amount	ENC-TIK-TAR-PRX	Pos.Amt
12	Unit price incl. VAT	ENC-TIK-LIG-PRO-TTC	Pos.Pri
14	Discount rate (%)	ENC-TIK-LIG-REM-TXX	Pos.ModPrc
15	Discount rate (%)	ENC-TIK-LIG-REM-TOT	Pos.ModAmt
16	Total excluding VAT	ENC-TIK-LIG-TOT-MHT	Pos.NMAmt - "net modified Amt"
17	Total incl. VAT	ENC-TIK-LIG-TOT-TTC	Pos.MAmt - "modified Amt"
18	Quantity (possibly measured)	ENC-TIK-LIG-QTE	Pos.Qty
19	Unit of measurement	ENC-TIK-LIG-UDM	Pos.QtyU

Summary Data

Tax breakdown and totals are added.

#	Field	FIDELE Label	ESR Equivalent
3	Total amount excl. tax by VAT rate	ENC-TIK-TOT-MHT	Tax.Net
4	VAT code	ENC-TIK-TVA-NID	Tax.TaxG
5	VAT rate	ENC-TIK-TVA-TXX	Tax.Prc
6	Amount of VAT	ENC-TIK-TVA-MTN	Tax.TAmt

General Summary

#	Field	FIDELE Label	ESR Equivalent
3	Total excluding tax of the document	ENC-TIK-TOT-MHT	ESR.NT
4	Total incl. VAT of the piecedocument	ENC-TIK-TOT-TTC	ESR.T
5*	Total discount amount	ENC-TIK-REM-MTN	ESR.ModT

_{* from EFr version 2.4.2.7}

Payment Data

Payment records are represented in array ESR.PayA:

#	Field	FIDELE Label	ESR Equivalent
3	Code of the method(s) of payment (credit card, cheque, cash, Ticket Restaurant...)	ENC-TIK-REG-TYP	Pay.PayG
4	Name of the method of payment (credit card, cash, cash on delivery ...)	ENC-TIK-REG-MOD-LIB	Pay.Dsc
5	References of the method(s) of payment of the invoice (No. cheque, type of credit card, etc.)	ENC-TIK-REG-NUM	Pay.UID
6	Amount of the payment or customer's account	ENC-TIK-REG-MTN	Pay.Amt
18	GDH timestamp of the payment recording	ENC-TIK-REG-HOR-GDH	Pay.TS

Return of certificate number and signature extract (only for NF525 certification)*

As proof, the printed documents issued to the customer have to contain a security tag, which can be taken from the /register response: <Tag Label="Code:" Value="B0000 zXjy (NF525)" Name="Sec"/>

The prefix "B0000" is designating product category and number of software certification, the actual number can be set in /config profile:

Alternatively the string "B0000" can be replaced in the frontend software before printing the receipt.

Invoice

An example for invoices can be found in the business case Invoice. Invoices are required to be marked as DT="FACT" ("facture") and customer data has to be specified in tag <Ctm>. Following fields are required to be included in the signature payload:

Ctm Attribute	Description	FIDELE Label
Nam	Company name (B2B) or Customer name (B2C)	TAG-FAC-CLI-NOM
Zip	Customer postcode	TAG-FAC-CLI-CCP
TaxId	Intra-community VAT identifier (B2B) / empty (B2C)	TAG-FAC-CLI-TVA

If all fields are missing on registration, a warning #MISS ESR.Ctm FACT will be returned.

Element	Name	Mandatory	Description	Example
Ctm	Customer	Yes	Customer data for fiscal invoice
Ctm.Nam	Name	Yes	Customer or Company Name	"Victor HÙGO"
Ctm.Nam2	Name 2	No	Name Extension
Ctm.Adr	Address	No	Customer or Company Address within City	"123 bis Rue de Trey"
Ctm.Adr2	Address 2	No	Address Extension
Ctm.Zip	Postal Code	Yes	according to national rules without country prefix	"25000"
Ctm.City	City	No	City Name	"Besançon"
Ctm.Ctry	Country	No	Country ISO 3166 ALPHA-2	"FR"
Ctm.TaxId	VAT Number	Yes	Company VAT Number including eventual country prefix	"FR-12345678901"
Ctm.FR_SIR	SIRET	Yes	for B2B invoices	"732 829 320 0007"
Ctm.FR_NAF	NAF/APE	No		"47.11D"

All fields are datatype text. As with other ESR structures, additional <Ctm> fields may be specified having names longer than 4 characters.

Advance payment

If the invoice contains advance payments, they have to be sent as position with Pos.PTY=”Adv” including the full amount of the purchased item as Pos.RAmt: Example of an invoice transaction with an advance payment of 1.000 € for an item with a price of 5.000 €:

<Tra>
  <ESR TL="001" TT="1" DT="FACT">
    <Ctm Nam="Víctor HÙGO" Adr="Besançon" Zip="25000" TaxId="FR12345678901"/>
    <PosA>
      <Pos PN="1" Dsc="Item" Amt="100.00" TaxG="C"/>
      <Pos PTY="Adv" PN="2" Dsc="advance payment" Amt="1000.00" TaxG="A" RAmt="5000.00"/>
    </PosA>
    <PayA>
      <Pay Dsc="Cash" Amt="1100.00"/>
    </PayA>
  </ESR>
</Tra>

Response containing the remaining net amount payable as ESR.FR_AdvRemainNAmt:

<TraC SQ="8">
  <ESR DT="FACT" D="2021-06-23T11:05:41" T="2000.00" TN="2" DN="1" NT="1781.2" PosC="2" FR_AdvRemainNAmt="3333.33">
...

Invoice Printing

Per invoice following fields are required:

#	Field	FIDELE label	ESR Field
21	remaining net amount payable	FAC-MTN-NE T	ESR.FR_AdvRemainNAmt (since v2.3.1.1)
22	Invoice typology for goods, services or both	FAC-TYP-BS M	ESR.FR_BSM I: Items S: Services M: Mixed

These fields are computed, stored with the transaction and returned in the response for printing.

Per position following fields are required:

#	Field	FIDELE label	ESR field	ESR Field
13	Unit price tax. excl	ENC-TIK-LIG-PRO-MHT	net tax modified pos price	Pos.NPri
18	Total tax. excl	ENC-TIK-LIG-TOT-MHT	net tax modified pos amount	Pos.NMAmt

These fields are, if delivered in ESR, stored with the transaction. If Pos.NMAmt is missing, the necessary computations are performed by ESR:

• modifier positions are reckoned upon item positions
• for Pos.NMAmt Tax.Net per tax group TaxG is devided to the according positions To assure congruence of position amounts to tax totals in TaxA, a summation according to Kahan Summation Algorithm is used. To allow the frontend application to print invoices with no cent differences, the transaction positions with NMAmt are returned in the response.

Special workflow

If your POS workflow requires the invoice to be printed additionally to a ticket issued before, it has to be registered with (NFS="FACT" declares it as nonfiscal = not to add a second time into Grand Totals, "FACT" generates the required signature).

Training Receipts

An example can be found in the business cases Training. Fiscal regulations require the ID of the trainer/supervisor to be stored with the training transaction, use field name FR_Trainer. Training printouts may not show any amounts and have to be marked by “NON VALABLE POUR ENCAISSEMENT”, "FACTICE", "SIMULATION", or "TEST".

For compatibility reasons <ESR Test="1" is also valid instead of <ESR NFS="TRAINING".

Reprint / Printing Duplicates

Reprints of fiscal documents have to contain a duplicate counter and a signature. Depending on whether your software handles reprints as transaction (journalized and having a Transaction Number TN) there are two ways of signing:

1. /register a non-fiscal transaction marked NFS="DUP"
2. /jou/reprintcnt get duplicate number and signature

• The validity of the transaction reference (by FN or TL/TT/TN) is not checked
• On a multiclient EFR (profile attribute RN_TT is set) counters for cross referenced transactions (registration and reprint done on different terminals) are handled
• Else, counters cannot be shared between EFR instances
• The frontend application is responsible for providing the data of the original transaction. EFR journal commands (/find or /retrieve; see EFR API Journal) can be used

POST /register

An example can be found in the business cases Reprints.

POST /jou/reprintcnt

Element	Description
Request	/jou/reprintcnt
Method	POST
Header	Accept: text/xml (optional for XML response)
Query	RTL, RTT, RTN Id of transaction RFN Fiscal Number opr Id of the operator requesting the reprint RN in multi-client mode
Body	Empty

Example

• http://localhost:5618/jou/reprintcnt?RFN=FACT:001/1/1&opr=1&RN=001_1
• http://localhost:5618/jou/reprintcnt?RTL=001&RTT=1&RTN=1&opr=1&RN=001_1

Response

Generic

<ReprintC SQ="18" RFN="TIK:001/1/1" Cnt="1" DN="5" DT="DUP">
  <Cfg FR_LOG="EFR"/>
  <Result RC="OK"/>
  <Fis>
    <Payload>DUP:001/1/5,TIK,1,,20210623111146,TIK:001/1/1,O,__LWtmZ...</Payload>
    <Signature>B_ULuvuuexG...</Signature>
    <Tag Label="Numéro original:" Value="TIK:001/1/1" Name="RFN"/>
    <Tag Label="Code original:" Value="B0000 YYYY" Name="RSec"/>
    <Tag Label="Duplicata:" Value="1" Name="ReprintCnt"/>
    <Tag Label="Numéro:" Value="DUP:001/1/5" Name="FN"/>
  </Fis>
</ReprintC>

NF525

<ReprintC SQ="18" RFN="TIK:001/1/1" Cnt="1" DN="5" DT="DUP">
  <Cfg FR_LOG="EFR"/>
  <Result RC="OK"/>
  <Fis>
    <Payload>DUP:001/1/5,TIK,1,,20210623111146,TIK:001/1/1,O,__LWtmZ...</Payload>
    <Signature>B_ULuvuuexG...</Signature>
    <Tag Label="Numéro original:" Value="TIK:001/1/1" Name="RFN"/>
    <Tag Label="Code original:" Value="B0000 YYYY" Name="RSec"/>
    <Tag Label="Duplicata:" Value="1" Name="ReprintCnt"/>
    <Tag Label="Numéro:" Value="DUP:001/1/5" Name="FN"/>
    <Tag Label="Code:" Value="B0000 XXXX (NF525)" Name="Sec"/>
  </Fis>
</ReprintC>

The incremental count value is delivered in Cnt.

EFR tries to retrieve the original transaction content (ESR) from local storage or cloud, whereas the data objects are included in the response and can be used for printing. A timeout of 8 secs is used for cloud access to ensure a valid response within request timeout (10 secs).

The current reprint count for a document can be retrieved with http GET, although only the count integer field is responded.

Traceability of duplicate documents

Journal:

Generic

{"_":"Reprint","SQ":44699,"TS":"2021-05-14T12:17:11","RFN":"TIK:001/1/97","Opr":"23","Rsn":"erreur d'imprimante",
     "Cnt":"41","DN":51,"DT":"DUP",
  "ESR":{"TL":"001","TT":"1","TN":25,"T":"528.90","D":"2021-05-11T15:00:40","DT":"TIK","DN":97,"PosC":2,"NT":444.45,
    ...},
    "Fis":{
      "Tag":[{"Label":"Numéro:","Value":"TIK:001/1/97","Name":"FN"},
  "Cfg":{...},
"Fis":{"Payload":"DUP:001/1/51,TIK,41,123,20210514121711,TIK:001/1/97,O,CRoiX…","Signature":"q2d_o…",
    "Tag":[{"Label":"Numéro original:","Value":"TIK:001/1/97","Name":"RFN"},
      {"Label":"Duplicata:","Value":"41","Name":"ReprintCnt"},
      {"Label":"Numéro:","Value":"DUP:001/1/51","Name":"FN"}]}}
}

ND525

{"_":"Reprint","SQ":44699,"TS":"2021-05-14T12:17:11","RFN":"TIK:001/1/97","Opr":"23","Rsn":"erreur d'imprimante",
     "Cnt":"41","DN":51,"DT":"DUP",
  "ESR":{"TL":"001","TT":"1","TN":25,"T":"528.90","D":"2021-05-11T15:00:40","DT":"TIK","DN":97,"PosC":2,"NT":444.45,
    ...},
    "Fis":{
      "Tag":[{"Label":"Numéro:","Value":"TIK:001/1/97","Name":"FN"},
        {"Label":"Code:","Value":"B000 0j53E (NF525)","Name":"Sec"}]}},
  "Cfg":{...},
"Fis":{"Payload":"DUP:001/1/51,TIK,41,123,20210514121711,TIK:001/1/97,O,CRoiX…","Signature":"q2d_o…",
    "Tag":[{"Label":"Numéro original:","Value":"TIK:001/1/97","Name":"RFN"},
      {"Label":"Duplicata:","Value":"41","Name":"ReprintCnt"},
      {"Label":"Numéro:","Value":"DUP:001/1/51","Name":"FN"}]}}
}

#	Field	FIDELE Label	ESR Equivalent
1	Identifier of the duplicate	ENC-DUP-NID	Fis.Tag["FN"]
2	Original document number	ENC-DUP-ORI-NUM	Fis.Tag["RFN"]
3	Type of original document (Invoice, Credit note, Down Payment, Pro Forma)	ENC-DUP-TYP	Part of RFN
4	Reprint number	ENC-DUP-PRN-NUM	Reprint.Cnt, Fis.Tag["ReprintCnt"]
5	Operator code issuing the duplicate	ENC-GTP-HT	Reprint.Opr
6	Date and time of issue of the duplicate	ENC-DUP-HOR-GDH	Reprint.TS
8	Signature of the duplicate	ENC-DUP-SIG	Fis.Signature
10	Software version	ENC-DUP-VER	Cfg.FR_LOG
11	Reason for issuing the duplicate	ENC-SIG-MOTIF	Reprint.Rsn

Voucher Handling

Basically there are two types of vouchers:

• "Single-purpose voucher" for specific services or goods, containing VAT at time of voucher sale
• "Multi-purpose voucher" for indifferent goods, showing VAT 0%, as the VAT rate is not yet defined

An example can be found in the business cases Voucher.

Since multi-purpose vouchers have 0% VAT, the sales amount is not added to the total field GT, but in the separate field GTvou.

Variant

In NF525 certification rules, the sale of multi-purpose vouchers is seen as a treasury transaction, marked non-fiscal NFS="Vou". The usage of the voucher can then be sent as payment <Pay/> since the sale is not regarded in the Grand Totals.

Operation Tracability (JET - Journal des Évènements Techniques)

Registration of Audit Events

Automatic (by EFR)

Audit events are logged automatically by EFR when possible, see Audit Code list below.

Optional (by POS Application)

The POS application may register optional <Audit> records on demand.

Example

<Audit Code="150" Title="Imprimante indisponible" Dsc="error 1234" Opr="99" TL="001" TT="1"/>

Response

<AuditC SQ="9">
  <Result RC="OK"/>
  <Fis>
    <Payload>audit:001/1/4,150,error_1234,20210623112231,99,001/1,O,NhDnN-VmaTaDO...</Payload>
    <Signature>o5mH1kcSMG...</Signature>
    <Tag Label="Numéro:" Value="audit:001/1/4" Name="FN"/>
  </Fis>
</AuditC>

Attribute	Name	Mandatory	Description	Datatype	Example
Audit	Audit Trail	Yes
Code	Audit Code	Yes	Referring to Audit Code table below	Integer	20
Title	Title	Yes	Audit Code Title it is suggested to use French wording	Text	"Archivage fiscal de période"
Dsc	Description	No	Additional description of the individual event for signature payload the content is latinized (diacritics are removed)	Text	"2021-06"
Opr	Operator Id	No	Operator-ID	Text	"123"
D	Datetime	No	Date and time of the event	Datetime	"2021-05-30T13:27:54"
TL	Transaction Location	Yes*	Business Premise / Store ID	Text	"001"
TT	Transaction Terminal	Yes*	Cash Register Terminal Number	Text	"1"
TaxId	VAT Number	Yes**		Text	"FR99999999999"

* Mandatory only if Profile RN_TT (multi client mode) is set. Alternatively can be specified in query parameter:

• POST http://localhost:5618/register?RN=001_1
• POST http://localhost:5618/register?TL=001&TT=1

** Mandatory only on RN_TT and if clients are of different companies

Manual (by Operator)

Audit Events also can be registered on page http://localhost:5618/control

Audit Codes

Modes:

• A - Automatic (by EFR)
• O - Optional (by POS Application)
• M - Manual (by Operator)
• C - Conditional (not strictly required by ruleset)
• N - Not required (within efsta architecture, meaning usage of efsta Cloud system)

Code	Code Title	Intitulé du code	Mode	Comments
10	Changing the continuous sequence management mode	Changement du mode de gestion de la séquence continue	O/M/C	To be used in the event of a change in the numbering of supporting documents (change in numbering methods due to temporal or organizational changes).
20	Intermediate Fiscal archiving	Archivage fiscal de période	A	Archiving to cloud is done permanently Proper function is audited after each closure <Tra NFS="Z"> and protocolled with this Code (success) or Code=70 (failure)
30	Fiscal year or fiscal period end archiving	Archivage fiscal d'année ou d'exercice	A	Archiving to cloud is done permanently Proper function is audited after each closure <Tra NFS="Z"> and protocolled with this Code (success) or Code=70 (failure)
40	Stopping the terminal, disconnecting, logging off	Arrêt du terminal, déconnexion, fermeture de session	A	On <Tra NFS="Logoff">
50	Period closing (Day/Month)	Clôture de période (Jour/Mois)	A	After closure <Tra NFS="Z"> of a day that had opened a new month. The period closed and for reference the document number is recorded: "Dsc":"2021-05@TIK:001/1/101"
60	Annual or Fiscal period end closing	Clôture annuelle ou d’exercice	A	After closure <Tra NFS="Z"> of a day that had opened a new year.
70	Start of degraded mode (offline, ...)	Début de mode degrade (hors connexion, …)	A	Audit Code if EFR cannot connect to the cloud.
80	Starting up the terminal, connecting, logging in	Démarrage du terminal, connexion, ouverture de session	A	On EFR start and on <Tra NFS="Logon">
90	Detection of an integrity failure in secure data or in a fiscal tax archive	Détection d’un défaut d’intégrité dans les données sécurisées ou dans une archive fiscale	A	Integrity is broken when a secured data has been modified afterwards.
95	Detection of a break in the continuous sequence	Détection d'une rupture de la séquence continue	O/C	Concerns the detection of the break in the continuous sequence except when changing the management mode managed by the event code 10.
100	Start of execution of a special function	Début de l'exécution d'une fonction spéciale	O/C	The school and training modes are, for example, special functions.
105	End of execution of a special function	Fin de l'exécution d'une fonction spéciale	O/C	The school and training modes are, for example, special functions.
110	Data export	Exportation de données	O/M/C	The data export does not concern the accounting export A data export can be, for example, the production of a file associated with the Z report, an export to a stock management module...
120	End of degraded mode	Fin de mode dégradé	O/C	The end of the degraded mode corresponds to a reconnection of the terminal causing the stop of the autonomous mode and the restart of the centralized/connected mode.
123	Forced data forwarding to the central system	Renvoi forcé de données vers le système central	N	permanent
125	Centralization of data after the end of the downgraded mode	Centralisation des données après la fin du mode dégradé	N	permanent
126	Adding a point of sale or a user workstation	Rajout d’un point de vente ou d’un poste utilisateur	O/M/C
127	Deletion of a point of sale or user workstation	Suppression d’un point de vente ou d’un poste utilisateur	O/M/C
128	Change of taxable entity using the software	Changement d’assujetti utilisant le système d’encaissement	A	This event occurs if a change in field value Cmp.FR_SRN is detected upon POST /cfg.
130	User Authorisation/Rights Management	Habilitation d’utilisateur/Gestion des droits	O/C	Any change in user rights, profiles, types impacting certified features must be traced by this event.
140	Importing external data	Importation de données externes	O/C	The import of a file from a third party / external software must be recorded in this event (file from a weight scale, EDI etc...).
150	Printer unavailable	Imprimante indisponible	O/M/C	The software may not be able to know the printer's unavailability information, in which case the editor must justify why.
155	Duplicate of a note (bill)	Duplicata d’une note	O/C	Issuing a duplicate note (bill) necessarily involves inserting this event.
160	Accounting entries recording	Enregistrement des écritures en comptabilité	O/C	Occurs when the software writes directly into the accounting entries records database.
170	Treatment of cash register closure and balance	Traitement de fond de caisse	O/C/A	Automatic on NFS=”INI” and NFS=”TRANSFER”
180	Generation of an export file for accounting entries	Génération d'un fichier d'exportation des écritures comptables	O/C	Occurs when the software generates an exchange file for import into accounting software.
190	Cancellation of a receipt (ticket)	Annulation de ticket	A	Void on <ESR Void="1"> or <ESR RTN="1234"> The amount of negative turnover and for reference the document number is recorded: "Dsc":"EUR-99.90@TIK:001/1/105"
200	Data purging	Purge des données	A	Data may be purged automatically after archiving to the cloud.
205	Partial purging of JET	Purge Partielle du JET	N	As JET data is recorded along with ticket data, the fiscal purging rules apply (see Code=200).
210	Data recovery from other software following system changes	Reprise de données d’autres logiciels suite à changement de systèmes	M/C	For example, before starting up.
220	Restoration of a database	Restauration d’une base de données	N/A	Automatic on Offline systems on /backup/restore
230	Backup of a database	Sauvegarde d’une base de données	N/A	Automatic on Offline systems on /backup
240	Follow-up of maintenance interventions	Suivi des interventions de maintenance	M/C	To ensure maintenance and to deal with errors and bugs an editor may need to intervene on the database. This can cause a break in the chain and the integrity of the security. In this case, he must enter this code MANUALLY with the reason for the maintenance. This code is therefore a "Manual" code.
250	Installation of a new major version of the software	Installation d’une nouvelle version majeure du logiciel	A/M	This event occurs on a new EFR version, or if a change in field value Trm.SW is detected upon POST /cfg.
255	Installation of a new minor version of the software	Installation d’une nouvelle version mineure du logiciel	C	This event can be created by the software installation program or entered manually.
260	Data Initialization	Initialisation des données	A	May occur the first time the software is used.
270	Evolution of compliance parameter	Evolution de paramètre de conformité aux règles	O/M/C	Any change of parameters impacting the certification rules must be traced by this event code. (Example: change of location in the software parameters, activation of multi-currency input, etc.).
280	Start/end of tax audit	Début/fin d’opération de contrôle fiscal	A	on download jou.zip
290	Exchange with a chartered accountant (sending the FEC or the Z summation of the cash register)	Echange avec un expert-comptable (envoi du FEC ou du Z de caisse)	C
295	File transfer at the request of the administration	Transfert de fichier à la demande de l'administration	O/M/C
300	Parameter activation allowed and documented	Activation de paramètre autorisé et documenté	C	Replaced by code 270 and 410 but retained for historical purposes.
320	Abandonment of a commercial sale (transaction) not yet recorded	Abandon d’une opération de vente (transaction) commerciale non encore enregistrée	A	on <ESR NFS="ABORT">
323	Cancellation/Modification of an article line	Annulation/Modification d’une ligne d’article	A/O/C	Automatic on every line void (Pos.Void=”1”). Must be sent by POS if modifying an article line (For example, a change in price. However, it is not advisable to trace changes in quantity so as not to generate too many events of this type).
324	Abandonment of a validated note (bill)	Abandon d'une note validée	O/C	The note mentioned here is not a fee note but the note(bill) used in restaurants. The event memorizes abandoned notes (bills) that have been previously validated but for which no receipt (ticket) has been issued.
325	Cancellation(s) of article(s) after order	Annulation(s) d’article(s) après commande	O/C
326	Return(s) of article(s) after a note (bill) has been issued	Retour(s) d'article(s) après une émission d’une note	O/C
327	Change to "offered" note (bill)	Passage en note « offerte »	O/C
328	Change to “offered” article	Passage d’article en « offert »	O/C
329	Unprinted note (bill)	Non édition d’une note	O/C	on <ESR DO=”noprint” ... Allows you to trace unprinted notes (bills)
330	Initialization of period-end closing	Initialisation de la clôture de fin de période	O/C	In the case of closures consisting of several treatments, this event allows to trace the start of the closing treatment.
400	Change of fiscal period duration	Changement de la durée de l’exercice	O/C
410	Change of data regarding the identification of the taxable company or agent	Changement de données affectant l’identification de l’assujetti ou du mandataire	A	on <Cfg><Loc …>
420	Changing the method of payment after issuing the receipt (ticket)	Changement du mode de règlement, après émission du ticket	O/C
430	Change of table (in restoration) already assigned to a note	Changement de table (en restauration) affectée à une note	O/C
440	Transfer of the tax archive to an external medium	Transfert des archives fiscales sur support externe	O/M/C
450	Traceability of the change of the pair of keys used for the electronic signature	Traçabilité du changement du trousseau de clés utilisé pour signer	A	on fiscal key-pair change in case of initial generation or backup restore.
900-999	Editor function	Fonction éditeurs	O/C	The editor can insert its own codes to trace additional events.

Periodic Closing / Z Report

Periodically closing of the "till" is required, usually once per opening day. An example can be found in the business cases Z-Report.

Transaction totals of the day per VAT rate are delivered in element <Z> along with:

Element	Description
Per	Closure Period (month)
ZI	Incremental Z report Index
LastD	Last closure Date
LastSQ	Internal SeQuence number of last closure; to fetch the transactions included use GET http://localhost:5618/retrieve?_=Tra&last={LastSQ}

Month/Year Closure

Month and year closures are requested by the French fiscal regulations. They are automatically recorded (in .jou journal file and dat/bal.dat) on the first closure opening a new month. With each month's closure, a year's closure covering the last 12 months is performed as well (if data for more than one month is available). This is especially useful if a company's fiscal year differs from the calendric year.

Period reports (monthly and annual) are stored locally and can be fetched by requests:

• GET http://localhost:5618/control/total
• GET http://localhost:5618/control/bal

Periodic cumulative data (Grand Totals)

Daily Z Report

Grand Totals per day are triggered by a closure transaction ESR.NFS="Z".

Journal example:

Generic

{"_":"Tra","SQ":357,"TS":"2018-08-30T16:02:24",
  "ESR":{"TL":"001","TT":"1","NFS":"Z","D":"2017-04-01T18:00:00","TN":"218","DN":91,
    "Fis":{"Payload":"2000:1500|1000:3500,5000,20170401180000,CLO:001/1/91,O,Vi9nE…","Signature":"AJd9nE…",
      "Tag":[{"Label":"Numéro:","Value":"Z:001/1/91","Name":"FN"},
  "Z":{"Per":"201704","ZI":1,"T":"50.00","TN":"44.32","LastD":"2017-03-31T13:00:00","LastSQ":355,
    "ZTaxA":[{"_":"ZTax","Prc":"20","Net":"1.50","Amt":"15.00"},
      {"_":"ZTax","Prc":"10","Net":"31.82","Amt":"35.00"}]},
  "Tot":{"GT":177,"GT20":142,"GT10":35,"GTabs":177,"GTvou":50}}

NF525

{"_":"Tra","SQ":357,"TS":"2018-08-30T16:02:24",
  "ESR":{"TL":"001","TT":"1","NFS":"Z","D":"2017-04-01T18:00:00","TN":"218","DN":91,
    "Fis":{"Payload":"2000:1500|1000:3500,5000,20170401180000,CLO:001/1/91,O,Vi9nE…","Signature":"AJd9nE…",
      "Tag":[{"Label":"Numéro:","Value":"Z:001/1/91","Name":"FN"},
        {"Label":"Code:","Value":"B0000 XyZ1 (NF525)","Name":"Sec"}]}},
  "Z":{"Per":"201704","ZI":1,"T":"50.00","TN":"44.32","LastD":"2017-03-31T13:00:00","LastSQ":355,
    "ZTaxA":[{"_":"ZTax","Prc":"20","Net":"1.50","Amt":"15.00"},
      {"_":"ZTax","Prc":"10","Net":"31.82","Amt":"35.00"}]},
  "Tot":{"GT":177,"GT20":142,"GT10":35,"GTabs":177,"GTvou":50}}

#	Field	FIDELE Label	ESR Equivalent
1	Period ID	ENC-GTP-ORI-NUM	Z.Per
2	Amounts incl. VAT Breakdown by VAT rate	ENC-GTP-MTN-TVA-TTC	ZTax.Amt
3	Amounts excluding VAT broken down by VAT rates	ENC-GTP-MTN-TVA-HT	ZTax.Net
4	Associated VAT rate	ENC-GTP-MTN-TVA-TAUX	ZTax.Prc
5	Grand Total including VAT for the period	ENC-GTP-TTC	Z.T
6	Grand Total excluding VAT for the period	ENC-GTP-HT	Z.NT
7	Perpetual Cumulative Algebraic Grand Total (GTPCA)	ENC-GTP-PER-TTC	Tot.GT
8	Perpetual Absolute Value Grand Total (GTPVA)	ENC-GTP-PER-TTC-ABS	Tot.GTabs
9	Date/Time Grand Total Periodic Recording	ENC-GTP-HOR-GDH	Tra.TS
10	Electronic Signature of the Grand Total Periodic	ENC-GTP-TAG-SIG	Fis.Signature
11	Grand Totals of multi purpose vouchers		Tot.GTvou

Month/Year Totals

Created automatically with the first Z report in a new month (e.g. with closure on February 1st for January):

{"_":"rep","SQ":4651,"TS":"2018-09-01T17:11:36","TY":"MONTH","D":"2018-09-01T17:03:55",
  "Z":{"Per":"201808","T":"5520.62","NT":"4848.25",
    "ZTaxA":[{"_":"ZTax","Prc":"20","Net":"1960.75","Amt":"2352.90"},
      {"_":"ZTax","Prc":"10","Net":"2697.93","Amt":"2967.72"},
      {"_":"ZTax","Prc":"5.5","Net":"189.57","Amt":"200.00"}]},
  "Fis":{"Payload":"2000:235290|1000:296772|0550:20000,552062,20180831181222,201808,O,XvxbY…","Signature":"q_syt…"},
  "Tot":{"GT":62555.44,"GT0550":8420,"GT10":32546.95,"GT20":21588.49,"GTabs":65428.35}}