Scribd
Upload
30 views3 pages

EFD System Overview and Implementation

The document outlines the Electronic Fiscal Device (EFD) system, which includes various types of devices such as Electronic Tax Registers and Electronic Fiscal Printers, designed to enhance sales and stock management in businesses. It also discusses the second phase of EFD implementation that began in 2013, targeting non-VAT registered traders with specific turnover and sector criteria. Compliance requirements include issuing receipts for every sale and reporting any device malfunctions within stipulated timeframes.

Uploaded by

tarimodaudi252
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
30 views3 pages

EFD System Overview and Implementation

The document outlines the Electronic Fiscal Device (EFD) system, which includes various types of devices such as Electronic Tax Registers and Electronic Fiscal Printers, designed to enhance sales and stock management in businesses. It also discusses the second phase of EFD implementation that began in 2013, targeting non-VAT registered traders with specific turnover and sector criteria. Compliance requirements include issuing receipts for every sale and reporting any device malfunctions within stipulated timeframes.

Uploaded by

tarimodaudi252
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Innovation Idea Submission

Swahili

FAQs

EmblemTRA Logo

Search

E-Fiscal Devices (EFD)

Home E-Fiscal Devices (EFD)

What is Electronic Fiscal Device? (EFD)

Electronic Fiscal Device (EFD) means a machine designed for use in


business for efficient management controls in areas of sales analysis and
stock control system and which conforms to the requirements specified by
the laws.

Types of Electronic Fiscal Devices (EFDs)

Electronic Tax Register (ETR)

The device is used by retail business that issue receipts manually.

Electronic Fiscal Printer (EFP)


The device is used by computerized retail outlets. It is connected to a
computer network and stores every sale transactions or details made in
its fiscal memory.

Electronic Signature Device (ESD)

The device is designed to authenticate by signing any personal computer


(PC) produced financial document such as tax invoice. The device uses a
special computer program to generate a unique number (Signature) which
is appended to and printed to every invoice issued by the user’s system.

Electronic Fiscal Pump Printer (EFPP)

The device is designed for use in Petrol Stations. It is connected to a pump


and printed every receipt during the sale transactions.

NOTE:

You are obliged to issue receipt or invoice on each sale and notify any
changes/malfunctioning of the machine to Commissioner within 24 hours.
The supplier of the machine will install, configure and attend the
malfunctioning of the machine within 48 hours.

EFD SECOND PHASE


Implementation of the second phase of Electronic Fiscal Devise (EFD)
begun since year 2013, with the aim to expand the number of traders who
shall use the EFD system to issue receipts or tax invoice in every
transaction made. The second phase includes non VAT registered traders
administered under The Tax Administration Act 2015,

Implementation of the second phase of EFD shall include the following


groups;

Persons who are not VAT registered with a turnover ranging from TSHS 11
million and above per year;

Traders trading in the Region’s prime areas, identified on the basis of rent
payable;

Traders dealing with selected business sectors such as Spare Parts,


Hardware, Mini Supermarkets, Petrol stations, Mobile phone shops, Sub
wholesale shops, Bar and Restaurants, Pharmaceutical Stores; Electronic
Shops etc.

The system is ongoing and the Authority shall gradually be registering


traders basing on traders business prosperity, experience and capacity

You might also like