Publication Date: 18/02/2013
This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered, in particular “Phantomware” and “Zappers”, and shows how such methods can be detected by tax auditors and investigators. The report also considers a number of strategies adopted in different countries to tackle electronic sales suppression and highlights best practices. In particular, it makes a number of recommendations to countries for addressing this important area of risk.
Download the report:
Chapter 1: Point of Sales Systems
Chapter 2: Electronic Sales Suppression Techniques
Chapter 3: Detection Strategies
Chapter 4: Government Responses
Annex: Fiscal Tills and Certified POS systems
For further information, please contact Achim Pross (Achim.Pross@oecd.org) from the Centre for Tax Policy and Administration.