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Centre de politique et d'administration fiscales

Implementing Online Cash Registers: Benefits, Considerations and Guidance

 

Implementing Online Cash Registers: Benefits, Considerations and Guidance

Published: 28 March 2019

 

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Cash registers provide the key source of original information on the sales of goods and services in the retail sector needed to support tax reporting, payment and verification. In their efforts to improve compliance, reduce burdens and support honest taxpayers, tax administrations have made many attempts to ensure timely and uncompromised access to this source of information. Advances in digital technology have opened up new opportunities to reduce the tax risks that were traditionally associated with the vulnerability of cash register data. For some jurisdictions, the adoption of a specific type of electronic cash register, online cash registers connected to the tax administration's systems, has been an important part of their compliance strategy. Drawing on the experiences and lessons learnt by a number of tax administrations, the goal of this report is to provide advice and guidance to tax administrations considering the adoption and implementation of online cash registers.

A Forum on Tax Administration project team sponsored by the Russian Federal Tax Services engaged with several jurisdictions which have implemented these kind of systems and learned about different approaches and arrangements that help these tax administrations to achieve their objectives. This report provides insights and lessons learned on:

  • the broader picture as regards electronic cash registers, and the factors that tax administrations may wish to take into account when considering options;
  • core elements of successful introduction of online cash registers, including the business case, the legal framework, stakeholder management and data protection;
  • case studies of the implementation of online cash register systems in Hungary, Korea, Russian Federation and Slovakia;
  • a detailed set of recommendations and guidance for tax administrations that may wish to consider adopting and implementing online cash registers.

 

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