1 Reliable Cashregisters Meeting Apeldoorn B.G.A.M. van der Zwet RA Welcome A meeting of manufacturers, developers of cash registers and Point of Sale systems Getting commitment to introduce Reliable Cash registers. Getting commitment about the Vectron / Zisky concept.
2 Tendency in maintaining fiscal obligations Jan Kees de Jager, State Secretary... The energy that we put in afterward inspectations is better invested in prevention. In searching beforehand for structural solutions... There must be a solid base for that confidence. For example by quality standards to which working methods and systems comply.. Tendency in maintaining fiscal obligations Scientific studies for most effective methods of supervision Starting from trust in stead of suspicion Horizontal, preventive, coöperation with market parties and Vertical, repressive Supervision Tendency in maintaining fiscal obligations Piorities 1. Let entrepreneurs do their business 2. Doiing business needs good information 3. Secure storage of transaction data
3 Professional in control approach Optimal use of business control measures External audit HS TAX AUDIT ECR TAX AUDIT Business processes Internal control Goal Stimulate the compliancy approach at software developers Stimulate reliable software products that: - can t be manipulated - support the internal control - support the external control/audit adequately - support governmental (including fiscal) audit as optimal as possible
4 Authentication Electronic signature on line banking entrance to buildings secure digital tachograph electronic invoicing payment by cell phone internet tax return medical care Authentication For every service another key Authentication Forum Standaardisatie founded by the Government in 2006 to support E-business GBO Overheid KPMG: Exploring authentication march 2007
5 Authentication growing electronic key ring had negative aspects: Users have that much authenticators that each single one is no longer easy-to-use. It becomes inevitable to write down the passwords Costs are higher than acceptable, sharing the use of authenticators means sharing costs Costs of development can be a threshold to use electronic signatures In the end the users (people or organisations) pay the bill. Authentication Certificate Service Provider Getronics Pink Roccade Diginotar BV CIBG ESG de electronische signatuur BV
6 Payment systems SEPA and EMV chipcard bring changes to infrastructure of payment systems Secure storage of payment data? integration of payment systems and POS? Fiscalis Cashregister Project Group nine participants: Greece Turkey Rule based Hungary Sweden ^ Germany ^? Belgium United Kingdom Principle France based The Netherlands Ireland
7 Standardisation Who takes the lead? Brussels? Developers? Standardisation A parallel with E-invoicing Local rules / licenses EU rules, Local implementation Confusion Global UN/CEFACT standards, based on industry standards Standardisation Learn from security standards of E-invoicing Open standards? Specific rules / law have a short lifecycle Certification by TNO, KIWA, KPMG
8 Standardisation How important are standards when developing Cash registers? Do you have a policy to use or not use standards? Brochures on: - XML Auditfile voor Afrekensystemen (XAA) - XML auditfile for cash registers (XAA)
9 Verkoop, transactie Kassa, Afrekensysteem FRAUDE?? Grootboek, aangifte OB, IB AWR 52: Administratieve verplichtingen. 1 Kasregister gebruiken! 2 Gegevens elektronisch bewaren 3 Audittrail bewaren 4 Beveiligen tegen manipulatie 5 Auditfile XAA = XML Auditfile Afrekensystemen XML-platform Handleiding voor softwareontwikkelaars op: Softwarepakketten.nl zoek auditfile Completeness Sale, transaction Reliable, Available Correct Cash register/ Point of Sale Z-report, Financial Administration Declaration! ZISKeY XAA
10 ISO, NEN,?!??!? Or Law and regulation?? DEALER DEALER DEALER ONDER- ONDER- ONDER- NEMER NEMER NEMER SOFT- WARE SOFT- WARE KHN KIWA HBD TNO SRA ICT~ OFFICE ABZ BELASTING- DIENST OSWO Reliable Administrative software in retail Transactiemodel integriteit transaction source data authenticiteit interpretation primary registration of transaction conversion management information data subsidiairy registration of transaction
11 Brochures on: Support AO/IC business Examples of (standard) reports: Daily totals (Z totalling), Period summary.. Price look-up (PLU) summary including the sales of each article or groups of articles. Daily article range summary. Article group summary, sales for each group of articles. Hourly summary, sales total per hour of the day. Sales summary of each salesman.... Relation between primary system, auditfiles and financial administration Cashregister/ POS A-XAF-JP XAA financial administration XAF-total - M-XAF-JP - V-XAF-JP - S-XAF-JP - A-XAF-JP - Rest Fin. Mut.
12 Ce ntrum voor proces- en productontwikkeling? Relation between primary system, auditfiles and Fin. Adm. logistic information system stock personel information systeem Cashregister/ POS V-XAF-JP XAV S-XAF-JP XAS A-XAF-JP XAA Taxonomy? financial administration XAF-basis M-XAF-JP XAF-totaal Yearly audit corrections by auditor/advisor - M-XAF-JP - V-XAF-JP - S-XAF-JP - A-XAF-JP - Rest Fin. Mut.
European E-Invoicing Guide for SMEs SUPPORTING EUROPEAN SMALL AND MEDIUM ENTERPRISES IN THE ADOPTION OF ELECTRONIC INVOICING November 2009 "This Guide is a very helpful instrument that will certainly encourage
The Promises of SEPA & What Corporates Really Want Whitepaper by Equens and EY Sound solutions, solid results Content The Promises of SEPA & What Corporates Really Want Whitepaper by Equens and EY Rationale
FORUM ON TAX ADMINISTRATION: SME COMPLIANCE SUB-GROUP Information note Right from the Start: Influencing the Compliance Environment for Small and Medium Enterprises January 2012 TABLE OF CONTENTS FOREWORD...
Standard for Automatic Exchange of Financial Account Information COMMON REPORTING STANDARD Standard for Automatic Exchange of Financial Account Information COMMON REPORTING STANDARD Preface This document
E invoicing: Ready for Prime Time How a managed service provides a cost effective and efficient transition to electronic invoicing July 2011 Despite today s digital age, of the 30 billion invoices sent
A Steria Report SEPA: will European businesses be ready for the transformation? Prepared in collaboration with è www.steria.com 02 SEPA : will European businesses be ready for the transformation? è www.steria.com
Ultimo Maintenance Management 2 Ultimo Maintenance Management Ultimo Maintenance Management is an extensive and user-friendly Maintenance Management system that allows you to manage your assets professionally,
Digitizing Public Services in Europe: Putting ambition into action 9 th Benchmark Measurement December 2010 Prepared by Capgemini, IDC, Rand Europe, Sogeti and DTi for: European Commission, Directorate
EUROPASS DIPLOMA SUPPLEMENT TITLE OF THE DIPLOMA (ES) Técnico Superior en Comercio Internacional TRANSLATED TITLE OF THE DIPLOMA (EN) (1) Higher Technician in International Trade ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Welcome to HSBC Passport 2 Whether you re here to work or to study, we understand that moving to a new country can be a difficult and challenging experience. HSBC Passport offers you a unique relocation
12 Annual Report 2 TIE HOLDING N.V. ANNUAL REPORT 2012 25 YEARS OF TIE KINETIX 25 Years TIE Annual Report 2012 4 TIE HOLDING N.V. ANNUAL REPORT 2012 25 YEARS OF TIE KINETIX TIE enables the seamless connectivity
OFFER A VALUABLE NEW SERVICE TO YOUR CLIENTS AND OPEN UP A REVENUE STREAM FOR YOUR BUSINESS YOUR CLIENTS ENERGY BILLS ARE A LARGE PART OF THEIR COSTS Become a Utilitywise Partner and offer gas and electricity
G20 PLAN TO FACILITATE REMITTANCE FLOWS G20 plan to facilitate remittance flows 2 G20 plan to facilitate remittance flows INTRODUCTION The Group of Twenty (G20) recognises the value of remittance flows
Last update: February 2012 FINANCIAL GUIDELINES FOR APPLICANTS VP/2012/007 CONTENTS 1 GENERAL PRINCIPLES... 4 2 RULES RELATED TO THE GRANT REQUESTED... 4 3 THE ESTIMATED BUDGET OF THE ACTION... 5 3.1 The
Post-academic course ICT & Business Scientific coordination Prof. dr. ir. Jozef De Man Department of Information Technology, Ghent University Module 1: Business & ICT alignment 15, 19, 22, 26 and 29 October
Holland International Distribution Council Louis Pasteurlaan 6 2719 EE Zoetermeer P.O. Box 660 2700 AR Zoetermeer The Netherlands T: +3179 343 8110 F: +3179 347 9217 email@example.com / www.ndl.nl firstname.lastname@example.org
FocusInnovation Financial Customer Markets Customer Focus Direct Solvency II Solid Ambition Small and medium enterprises Corporate responsibility Trust Property Casualty Profitable Growth Strategy Power
Company Presentation Consulting & Service Hamburg 2012 At a glance AFKEM is a public limited company with a long-standing tradition which dates back to 1872. Its shares have been traded on the Stuttgart
the true value of any business is in its people annual report 2008 contents profile 3 our services 4 our mission, global presence and culture 5 our core values, unit model and strategic approach 6 profile
Semester: Title: Cloud computing - impact on business Project Period: September 2014- January 2015 Aalborg University Copenhagen A.C. Meyers Vænge 15 2450 København SV Semester Coordinator: Henning Olesen
Corporate Social Responsibility National public policies in the European Union Corporate Social Responsibility National public policies in the European Union European Commission Corporate Social Responsibility