Staying informed about fiscalization means dealing with complex legal and industry-specific terminology. We’re here to make it easy and transparent for you.
Fiscalization refers to the legally mandated securing and recording of cash register data to prevent manipulation and ensure tax transparency.
Cryptographic result generated by TSE to secure each transaction.
An API (application programming interface) enables different software programs to communicate with each other and exchange data or functions.
A fiscal event (sale, refund) that must be signed and recorded.
POS (Point of Sale) refers to the place or system where a sales transaction is completed and payment is processed.
Cloud-based means that data and applications are stored and provided on external servers via the internet.
A QR code on printed receipts is a two-dimensional code that contains encrypted information such as payment data or digital signatures and is important for quick and secure verification.
Mandatory digital document for B2B transactions, which must be issued, sent, and received electronically in a structured format.
German regulation mandating tamper-proof electronic cash registers and TSS use.
Unit that generates signatures, tracks transaction state, and provides audit logs. Certified per KassenSichV.
Standard XML format for audit exports of transaction data.
Archive format used for DSFinV-K exports (typically .tar); contains all required XML and signature data.
Official approval from the German Federal Office for Information Security.
German Federal Ministry of Finance (Bundesministerium der Finanzen); defines fiscal rules including KassenSichV.
Internal SIGN DE microservice component managing transaction data storage/logging; part of the cloud TSS backend architecture.
Data submitted for signing (items, amounts, VAT details).
Austrian Cash Register Security Regulation.
Mandatory electronic journal of signed transactions required by RKSV.
Austrian tax authority portal.
Certified module (hardware/software) that signs transaction data.
Basque Country fiscal regulation requiring certified invoicing software, signatures, and reporting to tax agency.
Broader compliance framework in Bizkaia including TicketBAI + LROE.
Economic Operations Ledger required under Batuz in Bizkaia.
Spanish Tax Administration Agency. National public authority responsible for managing Spain’s tax and customs system.
Tax regulation promoted by the Spanish Tax Agency to send invoices in real time, ensuring their traceability, integrity, and helping to combat tax fraud.
It is a core concept in Spain's VERI*FACTU regulation, which mandates that all invoice data is transmitted electronically to the Spanish tax agency (AEAT).
Italian tax authority platform for exchanging electronic invoices.
Certified fiscal printer that transmits receipts directly to Agenzia delle Entrate.
Italian tax authority overseeing fiscal rules and SDI.
Fiscal data from a business transmitted electronically to the tax authorities.
Replaces the traditional "electronic receipt" in Italy, and is a receipt with no fiscal validity, only commercial.
The French law that ends self-certification and introduces the obligation to obtain third-party certification for cash register software. It defines the transition period and enforcement dates.
Certification issued by an external, accredited organization (LNE or Infocert) rather than by the vendor itself. It becomes mandatory for POS software from September 1, 2026.
The four pillars required by law: Inalterability, Security, Conservation, and Archiving. Certification bodies test software against these controls.
An accredited entity that evaluates and certifies POS software. In France, POS vendors can be certified by LNE and InfoCert. Both entities validate the same legal objective, but with a different reference framework and process (LNE certification or NF525 certification).
The Swedish Tax Agency, responsible for setting and enforcing rules on cash registers. It maintains the official lists of certified registers and control units and carries out inspections.
A certified cash register system used to record sales. It must comply with Skatteverket’s technical regulations (currently SKVFS 2014:9, transitioning to SKVFS 2021:17) and operate together with a certified control unit.
The certified control unit that ensures transaction security. It records each receipt, generates a unique control code, and stores the data for audit purposes. The unit can be a hardware device or a cloud-based service accessed via API.
Belgium’s Registered Cash Register System designed to ensure transparent, tamper-proof sales reporting in the HoReCa sector. It combines a certified POS system, a Fiscal Data Module (FDM), and a Virtual Smart Card (VSC).
Also known as the “black box”, “zwarte doos” or “boîte noire”, the FDM is a secure hardware device that records, signs, and stores each transaction. In GKS 2.0, it becomes a digital module transmitting data directly to the FPS Finance Cloud.
A digital security feature in Belgium’s GKS system that connects a business’s fiscal device to its VAT number. It replaces the physical smart card by securely managing the cryptographic keys used to sign transactions and verify the merchant’s identity through the Fiscal Data Module (FDM).
The Federal Public Service Finance, Belgium’s national tax authority responsible for overseeing fiscal compliance and managing the transition to GKS 2.0.
SAF-T (PT) is the Standard Audit File for Tax, a structured XML file defined by the Portuguese tax authority that contains detailed accounting and invoicing data.
A code that uniquely identifies every invoice and fiscally relevant document in Portugal.
The highest level of electronic signature under the EU’s eIDAS Regulation and has the same legal value as a handwritten signature. A QES is created using a qualified signature creation device and a qualified digital certificate issued by an accredited trust service provider.
Self-certification in France… est de retour! The 2026 Finance Law reinstated the software vendor’s individual attestation as valid proof of compliance, alongside accredited NF525/LNE certification. Find out what changed for software vendors and how to stay compliant with confidence.
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Fiscalization ensures secure and transparent tax compliance, but rules vary across Europe. Explore the fiscalization frameworks of Germany, Austria, Spain, Italy, France, and more — including certified systems, electronic receipts, and real-time reporting.
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Sweden requires certified cash registers and control units for businesses taking cash, card, or electronic payments. We explain the rules, who must comply, how registration works, and what’s changing with the 2027 update. We also look at modern cloud-based options that simplify compliance and integration.
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