Electronic Billing Machine Certification Method

Electronic Billing Machine certification method

Version 1.10, released April 25.2013.

Introduction

1. These instructions serve as a certification guide for users, suppliers and manufacturers of Certified Invoicing Systems (CIS) and/or Sales Data Controllers (SDC) in accordance with Ministerial Order governing the implementation and the use of Electronic Billing Machines.
2. The certification will be granted for each applicant if it will meet requirements stipulated by Commissioner General Rules and all associated Instructions.

Objective

1. To assure the conformity of the parts of Electronic Billing Machines (CIS and SDC) are in accordance with Commissioner General Rules, every supplier or user[1] is required to apply for certification of each device model or software version.
2. This document explains the specification, requirements and procedures necessary for obtaining certificate of approval.

Certification Procedure

Overview

1. Applicants must file electronic copies of applications to the Authority for review and evaluation. Certification can be granted if technical functionality of the subject evaluated, which is representative of the final model, complies with the applicable governing rules and regulations.

Detailed certification procedure

1. The CIS and SDC application formats with requirement check list in Enclosure 2 and Enclosure 4 of this document will be submitted in electronic format to certification department[2].
2. Request for certification has to meet the scope of the regulation.
3. Upon request, the applicant will be introduced to a detailed certification conditions set by certification department which represents the exact work flow of the evaluation.

Administrative review

1. Application will first go through an administrative review process.
2. Once the application and supporting documents are received, an administrative review is performed on the application per internal review procedures.
3. The administrative review will include acceptance of the sample prepared for examinationwith necessary software tools and following product related documentation:
4. For Certified Invoicing System:
5. User manual;
6. Installation guide;
7. Programming and configuration;
8. Database management and other functions.
9. For Sales Data Controller:
10. User manual;
11. Tax Inspector manual;
12. Operating environment;
13. Installation guide;
14. Security on hardware;
15. Communication protocols for all ports;
16. Bill of material;
17. SDC functional specification;
18. Vulnerability analysis and list of counter measures;
19. Test cases;
20. Code review.
21. If review determines something is missing, a request is made for additional information.
22. Applicant is required to respond within 15 days or the Authority has the option to dismiss the application.

Technical review

1. Once the Administrative reviewer has approved the application and supporting documents, they are presented to the Technical Reviewer.
2. Technical review is performed per internal review procedures to confirm conformance to the technical requirements established by Electronic Billing Machine rules.
3. Requests for additional information are made, if necessary. Applicant has 30 days to respond or Technical Reviewer has the option to dismiss the application.

Sample testing

CIS sample testing

1. Sample of CIS is required to be provided by the applicant at the time of Administrative review.
2. Applicant is responsible for all costs and shipping fees. If the applicant request to have the samples returned, return-shipping fees shall be paid by the applicant.
3. Sample does not have to be delivered for testing only in special cases[3].
4. Testing / evaluation is performed according to the rules and conditions specified by Certification Department.
5. In the case of a non-compliant sample, the applicant will be notified of the non-compliance and issued a request to modify non-conformity. The applicant will have 30 days to respond to the non-conformity or the application can be dismissed.

SDC sample testing

1. Four sample are required to be provided by the applicant at the time of Administrative review.
2. Testing / evaluation is performed according to the rules and conditions specified by Certification Department.
3. Applicant is responsible for all costs and shipping fees. At least one sample of final evaluated version must be left with certification authority as a specimen for cross-examination for the purpose of post-market surveillance.
4. In the case of a non-compliant sample, the applicant will be notified of the non-compliance and issued a request to modify non-conformity. The applicant will have 30 days to respond to the non-conformity or the application can be dismissed.

Certification Report

1. After evaluation is completed, applicants are required to sign declaration of conformity for CIS (see enclosure 6) and memorandum of understanding for SDC (see enclosure 7)
2. Certification report represents recommendation for approval, prepared by the Certification Department for the Certification Committee.

Certification Committee review

1. Certification report is presented to the Certification Committee for final review and decision to issue certificate.
2. Requests for additional information are made, if necessary. Applicant has 15 days to respond or Certification Committee has the option to dismiss the application.
3. If Certification Committee determines all aspects of evaluation have been met, decision to issue Certificate is made.

Post-market sampling/surveillance

1. The Authority shall perform inspection of Electronic Billing Machines at site and if non-conformity to ether CIS or SDC certificate is found the certificate shall immediately and permanently be withdrawn and applicant will be held responsible.

Page 1 of 33

Electronic Billing Machine certification method

Version 1.10, released April 25.2013.

Enclosure1) Certification flow diagram

Enclosure 2)

Rwanda Revenue Authority // Certified Invoicing System
Supplier: / Manufacturer: /
Applicant: / TO BE FILLED BY THE APPLICANT / Company name: / TO BE FILLED BY THE APPLICANT
TIN: / TO BE FILLED BY THE APPLICANT / Address: / TO BE FILLED BY THE APPLICANT
Address: / TO BE FILLED BY THE APPLICANT / City and Country: / TO BE FILLED BY THE APPLICANT
Contact: / TO BE FILLED BY THE APPLICANT / Web site: / TO BE FILLED BY THE APPLICANT
Email: / TO BE FILLED BY THE APPLICANT
CIS type: / TO BE FILLED BY THE APPLICANT
Model name: / TO BE FILLED BY THE APPLICANT
Deliverable / Description / Status/Comment / Deliverable / Description / Status/Comment
Document - Supplier / Trade license / Document - Product / Installation guide
Document - Supplier / Social Security Fund Certificate / For supplier only / Document - Product / Programming and configuration manual
Document - Supplier / Company brochure / For supplier only / Software - Product / Tool to manage database and other functions
Document - Product / Product brochure / For supplier only / Comment / Certification responsible can still request additional information if necessary to complete evaluation. The application can be suspend until the requested information has been received.
Document - Product / Product warranty statement / For supplier only
Document - Product / Product User manual

Check list instruction:

Provided check list is official part of the application and must be filled in by applicant who is expected to perform self-evaluation of the product which is subject of this application in accordance with functionality specified in this list.

Requirements marked with star (*) are not mandatory for compliance of ECR and conventional POS systems.

Requirements marked with hash (#) are not mandatory for compliance of invoicing software which prints A4 or larger formats.

Column "document reference" is where document name (abbreviation is allowed) is written by applicant to designate where particular functionality of the product can be found by the user and/or service technician.

Special cases:

1) Sample is made available for examination at the place of CIS installation. This method applies only to users (taxpayers) who are certifying CIS for their personal use in case when sample delivery is not possible. Applicant is responsible to provide all necessary means for technical reviewer to perform examination of CIS which already has connection established with a certified SDC at the time of evaluation.

2) Sample may be exempted from certification (M/O article 8, paragraph 7) upon the Certification Committee approval. This special case applies only to users (taxpayers) who are certifying CIS for their personal use in case when examination at the place of CIS installation is not possible. Exemption does not mean that applicant does not have to prove that CIS is in compliance with regulation. Following deliverable is required in this special case:

-CIS manufacturer's (or developer's) official declaration of conformity with CIS regulation (enclosure 6);

-Provide all available receipts produces by CIS while connected to a certified SDC (MRC to be used for this purpose is EXP01000000)

-Provide following printouts:

• reports (X, Z, stock report);
• CIS version number;
• value of tax rates (if not separate printout, may be partof the report).

Special case does not release applicant from the obligation to complete application.Required deliverable will be adjusted in accordance with special case by the certification responsible.

1. ENCLOSED DOCUMENTATION FOR THE CERTIFIED INVOICING SYSTEM (product only) / (Y/N)
1 / Product brochure
2 / Product warranty statement
3 / User manual
4 / Installation guide
5 / Programming and configuration manual
2. OTHER ITEMS NECESSARY FOR TESTING / (Y/N)
1 / CIS specimen prepared for examination
2 / Executive PC program version with instructions for reading content of operative memory of CIS through its portand keeping on PC hard drive or device for reading memory of CIS with instructions for using and keeping contentof operative memory on PC hard drive
3 / Executive PC program version with instruction, for inserting articles with codes, names, prices, and tax rate in operative memory of CIS
4 / All necessary cables for connecting CIS ports; PC, SDC and other peripheral devices
5 / Ten (10) printer paper rolls, if applicable
3. HARDWARE CHECK (does not apply to software applications)
Certificates / Y/N / Document reference
1 / #Approved by international recognized bodies such as ACCREDIA, DK, UKAS, ANAB or anyother equivalent bodies. Evidence must be provided
2 / #Marking, labels on cabinet
4. VISUAL VERIFICATION / Y/N / Document reference
1 / #Electrical power: AC220v +/- 20v, 50Hz - 60Hz, euro plug (type C)
2 / Has display screen showing the inputs and output of the sale to user and customer as well
3 / #*Has display screen capable of taking minimum 13 digits inclusive of 2 decimal places
4 / Printing capabilities to print out the receipt for every transaction captured
5 / #Easy paper loading process described in the manual
6 / Allows configuration on the CIS locally via a connected keypad and through a standard PC
5. PROHIBITED FUNCTIONS / compliant / Document reference
Y/N
1 / The CIS must not be able to issue receipt of any type if not connected to SDC unit which isfunctioning under normal circumstances with the same TIN (must indicate error if SDC is disconnected ormalfunctioned)
2 / The CIS must not operate if not equipped with paper journal or electronic journal or the logfile which contains all the sales that immediately upon the creation of any printed material arerecorded intended for audit (the use of external memory is permitted only if CIS is capable of signaling failure to write)
3 / #It shall not be possible to register a sales amount without the simultaneously printing a receipt
4 / #It shall not be possible to change user TIN without deleting data of previous owner
5 / It shall not exceed 1 (one) copy of the receipt to print, and copy may be possible onlyimmediately following the printing of the original receipt
6 / Registering the value of the transactions only, without identifying the goods and/or services
7 / #Correcting or canceling one transaction without clear evidence of the event printed on thereceipt
6. OPERATIONAL FUNCTIONS / compliant / Document reference
Y/N
1 / Accepts commands from operator by keyboard
2 / Accepts command from PC by communication port
3 / Configuring MRC enabled
4 / Configuring TIN enabled
3 / Normal Sale (NS) function enabled
4 / Normal Refund (NR) function enabled
5 / #*Copy (CS, CR) of last receipt enabled
6 / #*Training (TS, TR) function enabled
8 / #*Pro forma (PS) function enabled
9 / Void function enabled
10 / Discount function enabled
11 / Stock control function enabled
12 / X, Z and PLU report enabled
13 / Label COPY TICKET, TICKET TRAINING, PRO FORMA TICKET has be placed on the ticket. Moreover, in such a case the following text after the tax calculation and at the bottomof the ticket to be printed: "THIS IS NOT AN OFFICIAL RECEIPT”
14 / Refund receipt has always printed a negative, (-) minus sign in front of each amount
15 / CIS software must have a version number which can be verified
16 / Can register deposits and withdrawals
17 / Can register payment with different kinds of means of payment
18 / Send receipt data to SDC in prescribed format
19 / Receive response data from SDC and add this information to receipt structure described above
20 / #*Can interface with input devices like bar code reader (without disturbing SDC operation)
7. PLU - Data Base Control / Number,
Y/N / Document reference
1 / #*Total number of PLU
2 / #*PLU input by keyboard enabled
3 / Quantity input enabled
4 / Change of the price enabled at any time
5 / Rounding value of PLU on two decimals ( <5 - down, >=5 - up)

PLU = "price look up" term refers to a set of information related to one item including: code; item name; price; tax rate; quantity

8. TAX RATES / Number,
Y/N / Document reference
1 / Number of tax rates (required 4 programmable tax rates: A, B, C, D)
2 / Print of tax value with number which indicates tax
3 / Print taxes on demand
4 / Rounding value of tax on two decimals ( <5 - down, >=5 - up)
5 / If tax rate is programmed with value > 0, the tax label and value must be printed on everyreceipt regardless if sale was including that particular tax rate
6 / If tax rate is = 0, the tax label and value must be printed only when item with this particulartax rate is used
9. COUNTERS / compliant / Document reference
Y/N
1 / Consecutive count
2 / Item count presents number of items shown on the receipt (line by line, excluding voids)
3 / Counters start from integer 1
10. PRINTING / compliant / Document reference
Y/N
1 / Printer prints every transaction
2 / CIS must continue or re-print last line in the case of power failure or after missing paperrecovery
11. NORMAL SALE / Y/N
1 / The normal sale (NS) receipt must contain the detail information about the goods and/orservice.
2 / Header: the name and the address must contain at least 3 lines
3 / TIN must be written in first block and SDC information before the last block
4 / Client's TIN is optional
5 / The date, hour, minutes and seconds show when the receipt is issued
11/A / NORMAL SALE / FORMAT / +/-
0 / Shop/Company name / Text
Minimum 2 lines
1 / Shop/Address, Tel
2 / TIN of the taxpayer / TIN 123456789
3 / ------/ Separator
4 / #*Commercial message / Text
5 / Client’s TIN / Client’s TIN 123456789
6 / ------/ Separator
7 / Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax label
8 / Tax-exempt Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax exempt label
9 / ------/ Separator
10 / Total of Tax-exempt sales / TOTAL A-EX. NNNNN.NN
11 / Total of Taxable sales per tax label / TOTAL B- NN.NN% NNNNN.NN
13 / Total of Tax per tax label / TOTAL TAX B NNNNN.NN
12 / Total TAX amount for all tax rates / TOTAL TAX NNNNN.NN
13 / ------/ Separator
14 / Amount due / TOTAL NNNNN.NN
15 / Amount tendered / CASH NNNNN.NN
16 / Change amount / CHANGE NNNNN.NN
17 / Purchase item quantity / ITEMS Number NNNNN
18 / ------/ Separator
19 / SDC Information / SDC Information
Date: DD/MM/YYYY Time:HH:MM:SS
Serial number: SDCAAANNNNNN
Receipt: N / N NS
Internal Data: xxxx-xxxx-xxxx-xxxx-xxxx-xxxx-xx
Receipt Signature: xxxx-xxxx-xxxx-xxxx
20 / ------/ Separator
21 / Receipt number / Receipt number: NNNNN (accumulated)
22 / Issuing Date and Time / Date: dd/mm/yyyy Time: hh:mm:ss
23 / MRC (CIS serial number) / MRC: AAABBNNNNNN
24 / #*Commercial message
12. NORMAL REFUND / Y/N
1 / The normal refund (NR) receipt must contain the detail information about the goods and/or service with negative values
2 / Header: the name and the address must contain at least 3 lines
3 / TIN must be written in first block and SDC information before the last block
4 / Client's TIN is optional
5 / #*Must have reference to which normal receipt number a refund is made
6 / The date, hour, minutes and seconds show when the receipt is issued
12/A / NORMAL REFUND / FORMAT / +/-
0 / Shop/Company name / Text
Minimum 2 lines
1 / Shop/Address, Tel
2 / TIN of the taxpayer / TIN 123456789
3 / ------/ Separator
4 / TITLE / REFUND (bold letters)
5 / Normal Sale receipt number / REF. Normal Receipt #: NNNN
6 / ------/ Separator
7 / #*Commercial message / Text
8 / Client’s TIN / Client’s TIN 123456789
9 / ------/ Separator
10 / Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax label
11 / Tax-exempt Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax exempt label
12 / ------/ Separator
13 / Total of Tax-exempt sales / TOTAL A-EX. -NNNNN,NN
14 / Total of Taxable sales with tax label / TOTAL B- NN,NN% -NNNNN,NN
15 / Total of Tax per tax label / TOTAL TAX B -NNNNN,NN
16 / Total TAX amount for all tax rates / TOTAL TAX -NNNNN,NN
17 / ------/ Separator
18 / Amount due / TOTAL -NNNNN,NN
19 / Purchase item quantity / ITEMS Number NNNNN
20 / ------/ Separator
21 / SDC Information / SDC Information
Date: DD/MM/YYYY Time: HH:MM:SS
Serial number: SDCAAANNNNNN
Receipt: N / N NR
Internal Data: xxxx-xxxx-xxxx-xxxx-xxxx-xxxx-xx
Receipt Signature: xxxx-xxxx-xxxx-xxxx
19 / ------/ Separator
20 / Receipt number / Receipt number: NNNNN (accumulated)
21 / Issuing Date and Time / Date: dd/mm/yyyy Time: hh:mm:ss
22 / MRC (CIS serial number) / MRC: AAABBNNNNNN
23 / #*Commercial message
13. COPY RECEIPT / Y/N
1 / The copy (CS, CR) receipt must contain same sales information as previously printed normal sale (NS) or normal refund (NR) receipt, with clear designation of COPY sign
2 / It should not be possible to issue more than one copy receipt
13/A / COPY RECEIPT / FORMAT / +/-
0 / Shop/Company name / Text
Minimum 2 lines
1 / Shop/Address, Tel
2 / TIN of the taxpayer / TIN 123456789
3 / TITLE / COPY (bold letters)
4 / ------/ Separator
5 / #*Commercial message / Text
6 / Client’s TIN / Client’s TIN 123456789
7 / ------/ Separator
8 / Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax label
9 / Tax-exempt Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax exempt label
10 / ------/ Separator
11 / Disclaimer / THIS IS NOT AN OFFICIAL RECEIPT
12 / ------/ Separator
13 / Total of Tax-exempt sales / TOTAL A-EX. NNNNN.NN
14 / Total of Taxable sales per tax label / TOTAL B-NN.NN% NNNNN.NN
15 / Total of Tax per tax label / TOTAL TAX B NNNNN.NN
16 / Total TAX amount for all tax rates / TOTAL TAX NNNNN.NN
17 / ------/ Separator
18 / Amount due / TOTAL NNNNN.NN
19 / Amount tendered / CASH NNNNN.NN
20 / Change amount / CHANGE NNNNN.NN
21 / Purchase item quantity / ITEMS Number NNNNN
22 / ------/ Separator
23 / TITLE / COPY (bold letters)
24 / ------/ Separator
25 / SDC Information / Date: DD/MM/YYYY Time: HH:MM:SS
Serial number: SDCAAANNNNNN
Receipt: N / N CS
Internal Data: xxxx-xxxx-xxxx-xxxx-xxxx-xxxx-xx
Receipt Signature: xxxx-xxxx-xxxx-xxxx
26 / ------/ Separator
27 / Receipt number / Receipt number: NNNNN (accumulated)
28 / Issuing Date and Time / Date: dd/mm/yyyy Time: hh:mm:ss
29 / MRC (CIS serial number) / MRC: AAABBNNNNNN
30 / #*Commercial message / Text
14. TRAINING RECEIPT / Y/N
1 / The training (TS, TR) receipt can contain similar information as normal sale (NS) or normal refund (NR) receipt, with clear designation of TRAINING sign
2 / Operation in training mode must be activated by function different than sales mode
14/A / TRAINING RECEIPT / FORMAT / +/-
0 / Shop/Company name / Text
Minimum 2 lines
1 / Shop/Address, Tel
2 / TIN of the taxpayer / TIN 123456789
3 / TITLE / TRAINING (bold letters)
4 / ------/ Separator
5 / #*Commercial message / Text
6 / Client’s TIN / Client’s TIN 123456789
7 / ------/ Separator
8 / Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax label
9 / Tax-exempt Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax exempt label
10 / ------/ Separator
11 / Disclaimer / THIS IS NOT AN OFFICIAL RECEIPT
12 / ------/ Separator
13 / Total of Tax-exempt sales / TOTAL A-EX. NNNNN.NN
14 / Total of Taxable sales per tax label / TOTAL B-NN.NN% NNNNN.NN
15 / Total of Tax per tax label / TOTAL TAX B NNNNN.NN
16 / Total TAX amount for all tax rates / TOTAL TAX NNNNN.NN
17 / ------/ Separator
18 / Amount due / TOTAL NNNNN.NN
19 / Amount tendered / CASH NNNNN.NN
20 / Change amount / CHANGE NNNNN.NN
21 / Purchase item quantity / ITEMS Number NNNNN
22 / ------/ Separator
23 / TITLE / TRAINING (bold letters)
24 / ------/ Separator
25 / SDC Information / SDC Information
Date: DD/MM/YYYY Time: HH:MM:SS
Serial number: SDCAAANNNNNN
Receipt: N / N TS
26 / ------/ Separator
27 / Receipt number / Receipt Number: NNNNN (accumulated)
28 / Issuing Date and Time / Date: dd/mm/yyyy Time: hh:mm:ss
29 / MRC (CIS serial number) / MRC: AAABBNNNNNN
30 / #*Commercial message / Text
15. PROFORMA RECEIPT / Y/N
1 / The proforma or advance (PS) receipt can contain similar information as normal sale (NS) receipt, with clear designation of PROFORMA sign
15/A / PROFORMA RECEIPT / FORMAT / +/-
0 / Shop/Company name / Text
Minimum 2 lines
1 / Shop/Address, Tel
2 / TIN of the taxpayer / TIN 123456789
3 / TITLE / PROFORMA (bold letters)
4 / ------/ Separator
5 / #*Commercial message / Text
6 / Client’s TIN / Client’s TIN 123456789
7 / ------/ Separator
8 / Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax label
9 / Tax-exempt Item Sale with tax label / Item name/measurement unit (optional)
unit price/qty/total price/tax exempt label
10 / ------/ Separator
11 / Disclaimer / THIS IS NOT AN OFFICIAL RECEIPT
12 / ------/ Separator
13 / Total of Tax-exempt sales / TOTAL A-EX. NNNNN.NN
14 / Total of Taxable sales per tax label / TOTAL B-NN.NN% NNNNN.NN
15 / Total of Tax per tax label / TOTAL TAX B NNNNN.NN
16 / Total TAX amount for all tax rates / TOTAL TAX NNNNN.NN
17 / ------/ Separator
18 / Amount due / TOTAL NNNNN.NN
19 / Amount tendered / CASH NNNNN.NN
20 / Change amount / CHANGE NNNNN.NN
21 / Purchase item quantity / ITEMS Number NNNNN
22 / ------/ Separator
23 / TITLE / PROFORMA (bold letters)
24 / ------/ Separator
25 / SDC Information / SDC Information
Date: DD/MM/YYYY Time: HH:MM:SS
Serial number: SDCAAANNNNNN
Receipt: N / N PS
26 / ------/ Separator
27 / Receipt number / Receipt Number NNNNN (accumulated)
28 / Issuing Date and Time / Date: dd/mm/yyyy Time: hh:mm:ss
29 / MRC (CIS serial number) / MRC: AAABBNNNNNN
30 / #*Commercial message / Text
16. CIS JOURNAL RECORDS / Y/N / Document reference
1 / The journal is a document which is issued in the same time with the receipt (of any kind) and which contains the same data as the printed slip (ether paper and electronic form)
2 / In the case of electronic journal full, or missing paper journal tape, CIS must stop operating until ether paper is replaced, data is uploaded, printed before continuing normal operation
17. COMMUNICATION PROTOCOL TEST / Y/N / Document reference
1 / Sending all receipt data in prescribed format
2 / Receiving response data in prescribed format and printing it
3 / Displaying error messages
4 / #*Query for SDC status
5 / Sending EJ to SDC for each receipt of type NORMAL

Enclosure 3)