Fiscal Requirements

Features of EFR

The EFR serves as middleware to fulfil country specific fiscal requirements for POS systems using a unified interface.

To achieve this the cash register application submits data of a completed transaction to the EFR (Electronic Fiscal Register) service and receives the fiscal signature, which has to be printed on the receipt.

A digital signature is created for each transaction and chained according to law. As the signature is included in SAF-T export data, the fiscal authority can and will verify signature values and chain.

Furthermore the EFR offers the gateway function to the EFSTA Cloud, where the transaction optionally is archived, communicated to the consumer by ways of a digital receipt, and provided to the fiscal authority in case of an audit. The cloud component also provides maintenance, update and management functionalities for the system.

Payment Groups PayG

SAF-T expects payment mechanism specification for payment line. It is possible to define different payment types in the Pay element with Pay.PayG. Please use the efsta payment groups defined in EFR rule set Payment Groups

Mapping efsta PayG to country PayG

PayG	Description
12001	Cash
12002	Debit card
12003	Credit card
12004	Bank account
12005	Gift token
12006	Customer card
12007	Loyalty, stamps
12008	Bottle deposit
12009	Check
12010	Credit note
12011	Mobile phone apps
12999	Other

Default value for PayG is 12001 (Cash).

<PayA>
 <Pay PayG="12001" Dsc="Cash payment"/>
</PayA>

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	3
B	15	Output VAT - Reduced rate, middle	31
C	11.11	Output VAT - Reduced rate, raw fish	32
D	12	Output VAT - Reduced rate, low	33
Z	0	No output VAT - Zero rate	5
A1	25	Input VAT deductible (domestic) - Regular rate	1
B1	15	Input VAT deductible (domestic) - Reduced rate, middle	11
C1	11.11	Input VAT deductible (domestic) - Reduced rate, raw fish	12
D1	12	Input VAT deductible (domestic) - Reduced rate, low	13
A2	25	Input VAT deductible (payed on import) - Regular rate	14
B2	15	Input VAT deductible (payed on import) - Reduced rate, middle	15
A3	25	Basis on import of goods - Regular rate	21
B3	15	Basis on import of goods - Reduced rate, middle	22
A4	25	Importation of goods, VAT deductible - Regular rate	81
A5	25	Importation of goods, without deduction of VAT - Regular rate	82
B4	15	Importation of goods, VAT deductible - Reduced rate, middle	83
B5	15	Importation of goods, without deduction of VAT - Reduced rate, middle	84
A6	25	Services purchased from abroad, VAT deductible - Regular rate	86
A7	25	Services purchased from abroad, without deduction of VAT - Regular rate	87
D2	12	Services purchased from abroad, VAT deductible - Reduced rate, low	88
D3	12	Services purchased from abroad, without deduction of VAT - Reduced rate, low	89
A8	25	Purchase of emissions trading or gold, VAT deductible - Regular rate	91
A9	25	Purchase of emissions trading or gold, without deduction of VAT - Regular rate	92
Z1	0	No VAT treatment	0
Z2	0	No VAT treatment	20
Z3	0	Domestic sales of reverce charge /VAT obligation - Zero rate	51
Z4	0	Export of goods and services - Zero rate	52
Z5	0	Not liable to VAT treatment, turnover and withdrawals outside the scope of the VAT legislation	6
Z6	0	No VAT treatment - no turnover according to the VAT legislation	7
Z7	0	Importation of goods, not applicable for VAT - Zero rate	85

For tax exemptions set the appropriate code in field Pos.TaxG

Specifics

SAF-T Events

In Norway, some events must be saved in the SAF-T export. Therefore, the export events must also be implemented.

see business cases Export Events

The event codes for norway can be found in SAF-T Export