Commissioner General Instruction On Electronic Billing Machine Certification
Commissioner General Instruction On Electronic Billing Machine Certification
Commissioner General Instruction On Electronic Billing Machine Certification
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
3. To assure the conformity of the parts of Electronic Billing Machines (CIS and SDC) are
in accordance with Commissioner General Rules, every supplier or user1 is required to
apply for certification of each device model or software version.
4. This document explains the specification, requirements and procedures necessary for
obtaining certificate of approval.
Certification Procedure
Overview
5. Applicants must file electronic copies of applications2 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.
Administrative review
9. Application will first go through an administrative review process.
1
User may apply for certification only in case when using CIS which does not have registered supplier who is
supporting this product in Rwanda. Prerequisite for such application is that CIS development is already
completed and CIS is connected to a certified SDC.
2
Applications can be found on RRA website: www.rra.gov.rw
3
Certification department is located at RRA headquarters in Kimihurura, applications can be submitted to
[email protected]
1
10. Once the application and supporting documents are received, an administrative review is
performed on the application per internal review procedures.
11. The administrative review will include acceptance of the sample prepared for examination
with necessary software tools and following product related documentation:
a. For Certified Invoicing System:
i. User manual;
ii. Installation guide;
iii. Programming and configuration;
iv. Database management and other functions.
b. For Sales Data Controller:
i. User manual;
ii. Tax Inspector manual;
iii. Operating environment;
iv. Installation guide;
v. Security on hardware;
vi. Communication protocols for all ports;
vii. Bill of material;
viii. SDC functional specification;
ix. Vulnerability analysis and list of counter measures;
x. Test cases;
xi. Code review.
12. If review determines something is missing, a request is made for additional information.
13. Applicant is required to respond within 15 days or the Authority has the option to dismiss
the application.
Technical review
14. Once the Administrative reviewer has approved the application and supporting
documents, they are presented to the Technical Reviewer.
15. Technical review is performed per internal review procedures to confirm conformance to
the technical requirements established by Electronic Billing Machine rules.
16. 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
17. Sample of CIS is required to be provided by the applicant at the time of Administrative
review.
18. 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.
2
19. Sample does not have to be delivered for testing only in special cases4.
20. Testing / evaluation is performed according to the rules and conditions specified by
Certification Department.
21. 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
26. 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)
27. Certification report represents recommendation for approval, prepared by the Certification
Department for the Certification Committee.
Post-market sampling/surveillance
31. 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.
4
Does not apply to suppliers. See Enclosure 2 for more information
3
Enclosure1) Certification flow diagram
4
Enclosure 2)
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
5
Check list instruction:
Provided check list is official part of the application and must be filled in by applicant who is responsible 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 (and larger formats) or provides
invoices to clients by means other than printing a hard copy.
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 6) 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:
o reports (X, Z, stock report);
o CIS version number;
o value of tax rates (if not separate printout, may be part of 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.
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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
3. HARDWARE CHECK (does not apply to software applications) Y/N Document reference
Certificates
Approved by international recognized bodies such as ACCREDIA, DK, UKAS, ANAB or any
1
other equivalent bodies. Evidence must be provided
2 Marking, labels on cabinet
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compliant
5. PROHIBITED FUNCTIONS Document reference
Y/N
The CIS must not be able to issue receipt of any type if not connected to SDC unit which is
1 functioning under normal circumstances with the same TIN (must indicate error if SDC is
disconnected or malfunctioned)
The CIS must not operate if not equipped with paper journal or electronic journal or the log
file which contains all the sales that immediately upon the creation of any printed material are
2
recorded intended for audit (the use of external memory is permitted only if CIS is capable of
signaling failure to write)
#It shall not be possible to register a sales amount without the simultaneously printing a
3
receipt
4 #It shall not be possible to change user TIN without deleting data of previous owner
It shall not exceed 1 (one) copy of the receipt to print, and copy may be possible only
5
immediately following the printing of the original receipt
6 Registering the value of the transactions only, without identifying the goods and/or services
#Correcting or canceling one transaction without clear evidence of the event printed on the
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receipt
8
12 X, Z and PLU report enabled
Label COPY, TRAINING, PRO FORMA has be placed on the receipt. Moreover, in such a
13 case the following text after the tax calculation and at the bottom of the receipt 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)
9
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
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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
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21 Issuing Date and Time Date: dd/mm/yyyy Time: hh:mm:ss
22 MRC (CIS serial number) MRC: AAABBNNNNNN
23 #*Commercial message
16
Y/N Document
16. CIS JOURNAL RECORDS
reference
The journal is a document which is issued in the same time with the receipt (of any kind) and
1
which contains the same data as the printed slip (ether paper and electronic form)
In the case of electronic journal full, or missing paper journal tape, CIS must stop operating
2
until ether paper is replaced, data is uploaded, printed before continuing normal operation
Y/N Document
17. COMMUNICATION PROTOCOL TEST
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
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Enclosure 3)
This certificate confirms that the version of CIS complies in all respect with Rwanda Revenue Authority's technical specification and is compatible with Sales Data Controller
(SDC). The certified version of this product has following characteristics:
Type Use (retail/hospitality/wholesale) Electronic Journal Printer type / paper Battery 2D Bar code
capacity width printing
- ECR - Retail - Internal memory - Thermal / Xmm - Available - Available
Functional
- POS - Hospitality/Restaurant XX Mb - Matrix / Xmm - N/A - N/A
- ERP - Wholesales - External memory - Any peripheral
XX Mb/Unlimited
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Enclosure 4)
Rwanda Revenue Authority // Sales Data Controller
Supplier: Manufacturer:
19
Check list instruction:
Provided check list is official part of the application and must be filled in by applicant who is responsible to perform self-evaluation of the
product which is subject of this application in accordance with functionality specified in this list.
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.
1. ENCLOSED DOCUMENTATION FOR THE SALES DATA CONTROLLER (product only) (Y/N)
1 Product brochure
2 Product warranty statement
3 User manual
4 Installation guide
5 Operating environment
6 Security on hardware
7 Tax Officer user manual
8 Communication protocols for all ports
9 Bill of material
10 SDC functional specification
11 Vulnerability Analysis and list of counter measures
12 Test cases
13 Code review
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3. HARDWARE CHECK Y/N Document reference
Approved by international recognized bodies such as ACCREDIA, DK, UKAS, ANAB or any
1 other equivalent bodies. Evidence must be provided that SDC hardware is compliant with CE
or FCC regulations.
2 Marking, labels on cabinet and power supply
SDC shall be provided with following ports:
a. Port 1 – CIS port
3 b. Port 2 – Electronic journal port for CIS (optional)
c. Port 3 – Local audit port with SD card connector
d. Port 4 – Remote audit port for connection with Authority server
4 SDC cabinet shall be constructed in such manner that its opening should leave visible traces
21
SDC must be provided with real-time clock which shows date and time (including year,
month, day, hour, minute, second) according to Rwanda time. Adjustment of the real-time
3
clock accuracy is permitted via NTP server, however SDC must not depend on network
availability in order to run all operations excluding remote audit.
SDC shall have in its documentation the estimated number of receipts for which the data can
be stored in the SDC’s internal memory, so that a user may make a correct assessment
4
regarding SDC capacity in advance.
SDC must be constructed so that it can operate normally while registering transactions and
5
sending audit data at the same time to the Authority
The SDC receives the receipt data from the CIS through port 1. Through the same port 1, the
6
SDC data are sent back to the CIS to be printed on the receipt
The settings of the ports 1 should be configured during the production of the SDC.
Configuration parameters that may be set after the production via the hardware are:
a. speed
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b. number of bits
c. number of stop bits
d. parity
If CIS doesn't have capability to store electronic journal, it may use port 2 of SDC to back up
8
journal data to a removable media (SD card)
The SDC via port 3, once it is activated, copies data from internal memory to the SD card
9
performing Local Audit
The SDC, once it is activated, transmits data from internal memory to the designated server of
10
Authority using GPRS network of mobile operator performing Remote Audit
SDC shall provide a signal, via its own user interface, as to whether it is functioning or not
11
functioning and of its current status
SDC shall be provided with internal memory which can hold internal data and cannot be
12
modified or deleted
SDC memory shall be such that it does not need electrical power for the stored data to be
13
retained
The Authority encryption keys shall be stored in SDC so that the risk of them becoming
14
compromised is minimized
The Authority encryption keys shall be stored in SDC memory that cannot be modified or
15
read by unauthorized persons or read using an oscilloscope or any other tool
22
SDC internal data shall be stored in memory so that it cannot be modified or deleted without
16
visible traces
17 SDC shall keep internal data for at least 10 years even when power supply is not present
18 SDC shall not overwrite or erase internal data that is less than 10 years old
SDC shall implement all stated functions in an internal software that cannot be read, modified
19
or deleted without visible traces
20 SDC functions shall not delay normal CIS operations so that it affects user comfort
SDC shall signal if remote audit or local audit is complete or error during this operation
21
occurred
SDC real-time clock should not differ by more than 5 minutes maximum per year at an
22
ambient temperature of 20ºC
23
13 Total Counter is incremented for each receipt
14 Counter per Receipt type Normal is incremented for each receipt of type Normal
15 Counter per Receipt type Copy incremented for each receipt of type Copy
16 Counter per Receipt type Training is incremented for each receipt of type Training
17 Counter per Receipt type Profo is incremented for each receipt of type Profo
18 All counters start with the value 0
19 Total counter and Counters per receipt type can only increment by value of 1
Total Amounts contain:
a. total Sale Amount registered by SDC for all normal sales receipts
20 b. total VAT Sale Amount registered by SDC for all normal sales receipts
c. total Return Amount registered by SDC for all normal refund receipts
d. total VAT Return Amount registered by SDC for all normal refund receipts
21 All Total Amounts start with the value 0
22 Counter cannot be reduced
23 Date and time of the last local audit is updated after performing local audit
24 Date and time of the last remote audit is updated after performing remote audit
25 SDC generates Daily Z report for each day during which at least one receipt is registered
Daily Z report shall be generated only from data for the selected day (from the 00:00:00 up to
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23:59:59)
Daily report shall contain all data specified in Commissioner General Instructions on Sales
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Data Controller specification, instruction 70, c.
For each receipt, CIS shall send following data as specified in Commissioner General
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Instructions on Sales Data Controller specification, instruction 70, b,i items 1-11.
For each receipt of type Normal or Copy, SDC shall send data as specified in Commissioner
29
General Instructions on Sales Data Controller specification, instruction 70, b, ii, items 1-8
For each receipt of type Training or Profo, SDC shall send data as specified in Commissioner
30
General Instructions on Sales Data Controller specification, instruction 70, b, ii, items 1-6
For each receipt of type Normal, CIS shall send receipt in text format as specified in
31 Commissioner General Instructions on Sales Data Controller specification, instruction 70, b,
iii
24
SDC generates signature data that consist of two parts: Internal data and Receipt signature for
1
each receipt processed of types N - normal and C - copy
Internal data contains in encrypted form:
a. total Sale TAX amount registered by SDC for all Normal Sales receipts
b. total Return TAX amount registered by SDC for all Normal Refund receipts
2 c. total number of Z reports generated by SDC up to the moment of issuing receipt
d. total receipt counter
in accordance with specification in Commissioner General Instructions on Sales Data
Controller specification, instruction 54, 56, 57, 58, 59
3 Only Authority shall be able to decrypt Internal Data
Receipt signature provides mean of verifying receipt data integrity and authenticity in
4 accordance with specification in Commissioner General Instructions on Sales Data Controller
specification, instruction 55, 62, 63, 64, 65
Only Authority shall be able to verify data integrity and authenticity by using Receipt
5
signature
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7 SDC shall have configurable settings for Remote Audit
8 SDC shall send selected data from its internal data when Remote Audit is performed
SDC shall be able to receive SMS with command to control Remote Audit procedures as
9 specified in Commissioner General Instructions on Sales Data Controller specification,
instruction 77 and 78
SDC shall communicate with Authority server by execution of commands received in the
10 manner described in Commissioner General Instructions on Sales Data Controller
specification, instruction 76
Remote audit server protocol shall be implemented as per specification defined in
11
Commissioner General Instructions on Sales Data Controller specification, instructions 79-85
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Enclosure 5)
RWANDA REVENUE AUTHORITY
SALES DATA CONTROLLER - SDC
CERTIFICATE
This certificate confirms that the version of SDC complies in all respect with Rwanda Revenue Authority's technical specification and is compatible with Certified Invoicing
System (CIS).
The certified version of this product has following characteristics:
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Enclosure 6)
Manufacturer / Developer
Name:
Registered
address:
Contact person:
E-mail address:
Phone number:
I hereby declare that the CIS named above has been designed to comply with the above
referenced specification.
Signed by:____________________
Name:__________________________Position: ____________________
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Enclosure 7)
Article 2: Objective
This Memorandum of Understanding is intended to set out terms and conditions, under which
the SDC manufacturer is approved and certified by Rwanda Revenue Authority, and provides
for its obligations as provided for under the Ministerial Order on Electronic Billing machine.
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Technical specification and functionality of SDC are defined in provisions set out in
Ministerial Order and Commissioner General Rules.
Rwanda Revenue Authority conducts testing for applicants to assure SDC is manufactured in
compliance based on documentation and test samples provided by applicant.
Article 4: Duration
The duration of the present MoU is Two (2) years starting from the date of signature by two
parties. However, after the period of Two (2) years, the MoU may be renewed in written form
on condition of good performance of the applicant.
1. Manufacturer herby undertakes, in relation to the period after certificate for SDC is
issued:
1.1. To carry out the functions and responsibilities allocated to it by this MoU in good
faith;
1.2. To be open, honest, cooperative and responsive to each problem;
1.3. To ensure that its contracted supplier has training and skills to effectively perform his
roles and undertake all activities regarding SDC;
1.4. To disclose any omission in SDC design which has not been discovered during the
certification process and immediately reapply for certification in order to correct such
oversight;
1.5. To assist contracted supplier in correcting problems which might have led to
malfunction of SDC performance beyond period warranty period and conditions;
1.6. To establish and maintain procedures to secure that each SDC manufactured for the
market in Rwanda is identical in both hardware and software to the latest certified
version by RRA;
1. RRA hereby agrees, in relation to the period after certificate for SDC is issued:
1.1. To comply with all relevant laws and government policies concerning confidentiality,
secrecy, security and privacy applicable to certification materials;
1.2. To ensure that all information received from or sent to a manufacturer will be treated
as having been communicated and received in confidence;
1.3. To ensure that all records and other deliverable provided by manufacturer are kept an
maintained in accordance with any relevant industry standards for safekeeping,
including to maintain their evidentiary quality and integrity;
Article 7: Reporting
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Manufacturer of SDC shall report each SDC's serial number produced and prepared for
delivery to Rwandan market by the means of notice of delivery containing each individual
SDC ID along with hardware revision and firmware version.
A notification of production series will contain supplier's tax identification number in Rwanda
as well as expected delivery date as follows:
Where SDC manufacturer wishes to introduce a new version of SDC or new contracted
supplier, he shall have to start a new certification procedure. If this procedure is positively
accomplished, the above mentioned rules will apply.
Article 8: Confidentiality
Both parties must not disclose any information obtained in their relationship unless the
information is disclosed in ways duly recognized by the law and normal practice and on
condition that there are not likely to cause damage to the other party.
If any dispute arises between the parties to this contract concerning any matter which is a
subject of or arises out of any clause or the interpretation, the parties shall settle it amicably.
If solving the disputes through amicably fails, any party has the right to institute legal
proceedings in courts of Rwanda.
This MoU can only be amended or modified upon a written agreement of both parties. Such
modification or amendment will come into force on the date of signature and shall supersede
all previous contrary provisions.
This MoU shall be governed exclusively by Rwandan law into force and fall under the
exclusive jurisdiction of the Republic of Rwanda
Rwanda Revenue may terminate this MoU within 30 working days, by writing a notice of
default to the SDC manufacturer, such notice is to be given after the occurrence of any of the
following events if:
The SDC manufacturer fails to remedy a failure in the performance of his/her obligations in
this MoU as specified in Articles 3 and 5;
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The SDC manufacturer or his Agent are involved in corruption or any other offence under
Tax Laws;
Rwanda Revenue Authority, at its sole discretion, may suspend or terminate this MoU at any
time by notifying the SDC manufacturer or his Agent, reasons for termination. In this case the
MoU is terminated within thirty (30) working days after a written notice for that effect
This MoU comes into force on the date of its signature by both parties
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