Compliance with the requirements
This chapter follows the Tax Administration's L-PFR self-assessment questionnaire (sections 10 to 18) and, for every requirement, says how the device meets it and where this manual describes it.
10. Operating functions
| Requirement | How the device meets it | Details |
|---|---|---|
| P1 | The device signs receipts without an internet connection. Signing uses only the card and the device's memory. | Audit |
| P2 | Every receipt is signed by the secure element. Receipt amounts and counters are kept on the card. | Card and PIN |
| P3 | For the token to access the TaxCore services, the device identifies itself with the certificate from the secure element's PKI applet. | Internet audit |
| P4 | The token is used in every call to the TaxCore web services. | Internet audit |
| P5 | The device runs all TaxCore commands, over the internet and from a USB drive. | Local audit |
| P6 | The device's memory holds about 180,000 receipts (about 1 GB) while it works without the internet. | Audit |
| P7 | Sending data and signing receipts run at the same time, independently of each other. | Audit |
| P8 to P13 | The TIN, UID, taxpayer, point of sale name, address and municipality are read from the secure element and shown in the device window. | Device window |
| P14 | The top of the device window shows whether the device works and can sign receipts. | Device window |
| P15 | Receipts and audit data are stored on the computer's disk and are kept without power. | Installation |
| P16 | Tax is calculated per item, from the amount and tax label the ESIR sends. | Connecting the ESIR |
| P17 | Tax rates arrive by the Tax Rates command, automatically over the internet or from a USB drive, with the date and time they apply from. | Card and PIN |
| P18 | Audit packages are deleted only after a proof of audit and are never replaced with new ones. | Audit |
| P19 | A proof of audit is handed to the secure element as soon as it is received. | Internet audit |
| P20 | An audit does not slow down issuing receipts. | Audit |
| P21 | Memory is freed only when a proof of audit arrives. | Audit |
| P22 | After a card change, the old card's data is still sent over the internet and written to a USB drive. | Card and PIN |
| P23 | Audit data is formatted according to the technical guide. | Local audit |
| P24 | Commands are run in the order they are received. | Local audit |
| P25 | The device uses the computer's internet connection, wired or wireless (WiFi). | Installation |
11. Real-time clock
| Requirement | How the device meets it | Details |
|---|---|---|
| General | Receipt date and time are in ISO 8601 format. The device checks the time against an NTP server once a day, at the latest every 48 hours. | Clock and time |
| P1 | The device corrects the receipt time by the measured offset, so the receipt time stays within the allowed drift. | Clock and time |
| P2 | The time server address arrives by command and can be changed. | Clock and time |
| P3 | Alternative for a software L-PFR: a receipt never carries a time earlier than the previous receipt (code 6002). | Clock and time |
12. Error reports
| Requirement | How the device meets it | Details |
|---|---|---|
| P1 | The device records every error of the technical guide in the error log. | Error log |
| P2 | Entries are chronological, with date, hour and minute in local time. | Error log |
| P3 | The log is exported with the Izvezi greške (Export errors) button to a USB drive, as a text file. | Error log |
| P4 | The log keeps the entries of the last 90 days. | Error log |
| P5 | The log is a separate database, apart from the memory holding the receipts. | Error log |
13. Audit
| Requirement | How the device meets it | Details |
|---|---|---|
| P1 | The device supports internet and local audit. | Audit |
| P2 | Audit packages are encrypted with AES-256, with the key the technical guide prescribes. | Audit |
| P3 | The same data format is used for both kinds of audit. | Audit |
| P4 | When an audit is required, the Get Status answer carries auditRequired, and the device window shows Vreme je za iščitavanje (Time for an audit). | Device window |
| P5 | Communication with TaxCore follows the technical guide. | Internet audit |
| P6 | The commands file is named after the secure element's UID, for example XB9LDN7F.commands. | Local audit |
| P7 | Audit data is written to the memory before the ESIR receives the answer with the signed receipt. | Audit |
14. Local audit
| Requirement | How the device meets it | Details |
|---|---|---|
| P1 | The device writes the data to a USB drive automatically when the drive is inserted, or on request with the Lokalno iščitavanje (Local audit) button. | Local audit |
| P2 | Data is written to a folder named after the UID, in an Audit subfolder. Folders are created if they do not exist. | Local audit |
| P3 | The folder holds ARP.bin, {UID}.arp and the packages {UID}-{UID}-{sequence number}.json. | Local audit |
| P4 | The device window shows when the transfer to the USB drive started and when it finished. | Local audit |
| P5 | The device reads and runs the end-of-audit command from the USB drive. | Local audit |
15. Internet audit
| Requirement | How the device meets it | Details |
|---|---|---|
| P1 | Internet audit follows the technical guide. | Internet audit |
| P2 | Packages not sent before go first, oldest first. | Internet audit |
| P3 | Packages are sent continuously while there are packages and internet, checked every minute. | Internet audit |
| P4 | Packages are kept until a proof of audit arrives. | Internet audit |
| P5 | The proof of audit request is sent periodically, at most every 10 minutes, which is longer than the required 5 minutes. | Internet audit |
16. Audit package storage and receipt processing
| Requirement | How the device meets it | Details |
|---|---|---|
| P1 | The device receives and processes the receipt request from the ESIR. | Connecting the ESIR |
| P2 | The request structure is verified; an invalid request is refused with a code from the technical guide. | Error codes |
| P3 | Tax is calculated with the tax rates currently in force. | Connecting the ESIR |
| P4 | Amounts are rounded to four decimals, half up. | Connecting the ESIR |
| P5 | Data for signing is sent to the card with the current date and time and the PIN, according to ISO/IEC 7816-4. | Card and PIN |
| P6 | The device receives the receipt signed by the card. | Card and PIN |
| P7 | The device creates the receipt journal and the verification URL. | Connecting the ESIR |
| P8 | The ESIR receives the signed receipt in the answer to its request. | Connecting the ESIR |
| P9 | Errors are returned with codes from the technical guide, for example 1300 when the card is not in the reader. | Error codes |
17. Digital certificates
| Requirement | How the device meets it | Details |
|---|---|---|
| P1 | Audit data is sent for every receipt type: normal sale, advance, copy, training and proforma. | Audit |
| P2 | Every receipt gets a unique URL for the QR code. | Connecting the ESIR |
| P3 | The card's signature on the receipt allows the receipt's integrity and authenticity to be verified. | Card and PIN |
18. Forbidden functions
| Requirement | How the device meets it | Details |
|---|---|---|
| P1 | On an error the device returns only an error code from the technical guide or a manufacturer code defined in this manual (6001 to 6013). | Error codes |
| P2 | A request with a tax label that does not exist, is not active, or was not active on the date of the referenced document is refused with code 2310. | Error codes |
| P3 | The communication protocol parameters cannot be changed. | Connecting the ESIR |
| P4 | The PIN is kept only in working memory. After a device restart the PIN is entered again. | Card and PIN |
| P5 | Without a secure element in the reader the device signs no receipt and returns code 1300. | Card and PIN |