Commissioner General Instruction On Electronic Billing Machine Certification

COMMISSIONER GENERAL INSTRUCTION ON ELECTRONIC BILLING
MACHINE CERTIFICATION METHOD
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.
Detailed certification procedure

6. The CIS and SDC application formats with requirement check list in Enclosure 2 and
Enclosure 4 of this document will be submitted in electronic format to certification
department3.
7. Request for certification has to meet the scope of the regulation.
8. Upon request, the applicant will be introduced to a detailed certification conditions set by
certification department which represents the exact work flow of the evaluation.
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
cis_sdc_certification@rra.gov.rw
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.
SDC sample testing

22. Four sample are required to be provided by the applicant at the time of Administrative
review.
23. Testing / evaluation is performed according to the rules and conditions specified by
Certification Department.
24. Applicant is responsible for all costs and shipping fees. At least one sample of final
evaluated version must be left with certification authority as a specimen for cross-
examination for the purpose of post-market surveillance.
25. 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.
Certification Committee review

28. Certification report is presented to the Certification Committee for final review and
decision to issue certificate.
29. Requests for additional information are made, if necessary. Applicant has 15 days to
respond or Certification Committee has the option to dismiss the application.
30. If Certification Committee determines all aspects of evaluation have been met, decision to
issue Certificate is made.
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)
Rwanda Revenue Authority // Certified Invoicing System
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
CIS type: TO BE FILLED BY THE APPLICANT

Model name: TO BE FILLED BY THE APPLICANT
Deliverable Description Status/Comment Deliverable Description Status/Comment

Document - Supplier Trade license Document - Product Installation guide
Document - Supplier Social Security Fund Certificate For supplier only Document - Product Programming and configuration manual
Document - Supplier Company brochure For supplier only Software - Product Tool to manage database and other functions
Document - Product Product brochure For supplier only
Document - Product Product warranty statement For supplier only Comment Certification responsible can still request additional information if
necessary to complete evaluation. The application can be suspend
Document - Product Product User manual until the requested information has been received.
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.
6
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
2. OTHER ITEMS NECESSARY FOR TESTING (Y/N)

1 CIS specimen prepared for examination
Executive PC program version with instructions for reading content of operative memory of CIS through its port
2 and keeping on PC hard drive or device for reading memory of CIS with instructions for using and keeping content
of operative memory on PC hard drive
Executive PC program version with instruction, for inserting articles with codes, names, prices, and tax rate in
3
operative memory of CIS
4 All necessary cables for connecting CIS ports; PC, SDC and other peripheral devices
5 Ten (10) printer paper rolls, if applicable
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
4. VISUAL VERIFICATION Y/N Document reference

1 #Electrical power: AC220v +/- 20v, 50Hz - 60Hz, euro plug (type C)
2 #Has display screen showing the inputs and output of the sale to user and customer as well
3 #*Has display screen capable of taking minimum 13 digits inclusive of 2 decimal places
4 #Printing capabilities to print out the receipt for every transaction captured
5 #Easy paper loading process described in the manual
6 Allows configuration on the CIS locally via a connected keypad and through a standard PC
7
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
7
receipt
compliant Document reference

6. OPERATIONAL FUNCTIONS
Y/N
1 Accepts commands from operator by keyboard
2 Accepts command from PC by communication port
3 Configuring MRC enabled
4 Configuring TIN enabled
3 Normal Sale (NS) function enabled
4 Normal Refund (NR) function enabled
5 #*Copy (CS, CR) of last receipt enabled
6 #*Training (TS, TR) function enabled
8 #*Pro forma (PS) function enabled
9 Void function enabled
10 Discount function enabled
11 Stock control function enabled
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)
Number, Document reference

7. PLU - Data Base Control
Y/N
1 #*Total number of PLU
2 #*PLU input by keyboard enabled
3 Quantity input enabled
4 Change of the price enabled at any time
5 Rounding value of PLU on two decimals ( <5 - down, >=5 - up)
PLU = "price look up" term refers to a set of information related to one item including: code; item name; price; tax rate; quantity
Number, Document reference
8. TAX RATES
Y/N
1 Number of tax rates (required 4 programmable tax rates: A, B, C, D)
2 Print of tax value with number which indicates tax
3 Print taxes on demand
4 Rounding value of tax on two decimals ( <5 - down, >=5 - up)
If tax rate is programmed with value > 0, the tax label and value must be printed on every
5
receipt regardless if sale was including that particular tax rate
If tax rate is = 0, the tax label and value must be printed only when item with this particular
6
tax rate is used
9. COUNTERS compliant Document reference
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
compliant Document reference

10. PRINTING
Y/N
1 Printer prints every transaction
CIS must continue or re-print last line in the case of power failure or after missing paper
2
recovery
11. NORMAL SALE Y/N

The normal sale (NS) receipt must contain the detail information about the goods and/or
1
service.
2 Header: the name and the address must contain at least 3 lines
3 TIN must be written in first block and SDC information before the last block
4 Client's TIN is optional
5 The date, hour, minutes and seconds show when the receipt is issued
11/A NORMAL SALE FORMAT +/-

0 Shop/Company name Text
1 Shop/Address, Tel Minimum 2 lines
2 TIN of the taxpayer TIN 123456789
3 ------------------------------ Separator
4 #*Commercial message Text
5 Client’s TIN Client’s TIN 123456789
6 ------------------------------- Separator
7 Item Sale with tax label Item name/measurement unit (optional)
unit price/qty/total price/tax label
8 Tax-exempt Item Sale with tax label Item name/measurement unit (optional)
unit price/qty/total price/tax exempt label
9 ------------------------------- Separator
10
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
12. NORMAL REFUND Y/N

The normal refund (NR) receipt must contain the detail information about the goods and/or
1
service with negative values
2 Header: the name and the address must contain at least 3 lines
3 TIN must be written in first block and SDC information before the last block
4 Client's TIN is optional
5 #*Must have reference to which normal receipt number a refund is made
6 The date, hour, minutes and seconds show when the receipt is issued
12/A NORMAL REFUND FORMAT +/-

11
3 ------------------------------ Separator
4 TITLE REFUND (bold letters)
5 Normal Sale receipt number REF. Normal Receipt #: NNNN
6 ------------------------------ Separator
9 ------------------------------- Separator
12 ------------------------------- Separator
13 Total of Tax-exempt sales TOTAL A-EX. -NNNNN,NN
14 Total of Taxable sales with tax label TOTAL B- NN,NN% -NNNNN,NN
15 Total of Tax per tax label TOTAL TAX B -NNNNN,NN
16 Total TAX amount for all tax rates TOTAL TAX -NNNNN,NN
17 ------------------------------- Separator
18 Amount due TOTAL -NNNNN,NN
20 ------------------------------- Separator
Date: DD/MM/YYYY Time: HH:MM:SS
Receipt: N / N NR
19 ------------------------------- Separator
12
23 #*Commercial message
13. #*COPY RECEIPT Y/N

The copy (CS, CR) receipt must contain same sales information as previously printed normal
1
sale (NS) or normal refund (NR) receipt, with clear designation of COPY sign
2 It should not be possible to issue more than one copy receipt
13/A COPY RECEIPT FORMAT +/-

3 TITLE COPY (bold letters)
4 ------------------------------ Separator
7 ------------------------------- Separator
10 ------------------------------- Separator
11 Disclaimer THIS IS NOT AN OFFICIAL RECEIPT
12 ------------------------------- Separator
14 Total of Taxable sales per tax label TOTAL B-NN.NN% NNNNN.NN
17 ------------------------------- Separator
13
22 ------------------------------- Separator
23 TITLE COPY (bold letters)
24 ------------------------------- Separator
25 SDC Information Date: DD/MM/YYYY Time: HH:MM:SS
Receipt: N / N CS
26 ------------------------------- Separator
14. #*TRAINING RECEIPT Y/N

The training (TS, TR) receipt can contain similar information as normal sale (NS) or normal
1
refund (NR) receipt, with clear designation of TRAINING sign
2 Operation in training mode must be activated by function different than sales mode
14/A TRAINING RECEIPT FORMAT +/-

3 TITLE TRAINING (bold letters)
4 ------------------------------ Separator
7 ------------------------------- Separator
14
10 ------------------------------- Separator
12 ------------------------------- Separator
17 ------------------------------- Separator
22 ------------------------------- Separator
23 TITLE TRAINING (bold letters)
24 ------------------------------- Separator
Receipt: N / N TS
26 ------------------------------- Separator
27 Receipt number Receipt Number: NNNNN (accumulated)
15. #*PROFORMA RECEIPT Y/N

The proforma or advance (PS) receipt can contain similar information as normal sale (NS)
1
receipt, with clear designation of PROFORMA sign
15/A PROFORMA RECEIPT FORMAT +/-

15
3 TITLE PROFORMA (bold letters)
4 ------------------------------ Separator
7 ------------------------------- Separator
10 ------------------------------- Separator
12 ------------------------------- Separator
17 ------------------------------- Separator
22 ------------------------------- Separator
23 TITLE PROFORMA (bold letters)
24 ------------------------------- Separator
Receipt: N / N PS
26 ------------------------------- Separator
27 Receipt number Receipt Number NNNNN (accumulated)
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
17
Enclosure 3)
RWANDA REVENUE AUTHORITY

CERTIFIED INVOCING SYSTEM - CIS
CERTIFICATE
Certificate id: AAABB

Certificate date: DD/MM/YYYY
Product name (brand & type) Version: ABCDEF1234 Vxxxxx
Country of origin: ____________
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:
Sale Refund Copy Training Proforma

Operational - Certified - Certified - Certified - Certified - Certified
- N/A - N/A - N/A
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
SDC interface PC interface Networking Internet access Peripherals

- RS 232 - Serial - Available - Available - Printer
Communication - Parallel - N/A - N/A - Bar code
- USB - Scale
- Ethernet
Supplier / User:
Trade name: ________________; TIN: _________________; Address: ________________; City: ___________________
Disclaimer: Model under this certificate can be sold by designated supplier only - certificate is not transferable
Model under this certificate is intended for use by the designated user only - certificate is not transferable
18
Enclosure 4)
Rwanda Revenue Authority // Sales Data Controller
Supplier: Manufacturer:
Applicant: TO BE FILLED BY THE SUPPLIER Company name: TO BE FILLED BY THE SUPPLIER

TIN: TO BE FILLED BY THE SUPPLIER Address: TO BE FILLED BY THE SUPPLIER
Address: TO BE FILLED BY THE SUPPLIER City and Country: TO BE FILLED BY THE SUPPLIER
Contact: TO BE FILLED BY THE SUPPLIER Web site: TO BE FILLED BY THE SUPPLIER
Email: TO BE FILLED BY THE SUPPLIER
Model name: TO BE FILLED BY THE SUPPLIER
Deliverable Name Status/Comment Deliverable Name Status/Comment

Vulnerability Analyses and list of counter
Document - Supplier Trade license Document - Product
measures
Document - Supplier Social Security Fund Certificate Document - Product Test Cases
Document - Supplier Company brochure Document - Product Code Review
Document - Supplier Product warranty statement Software - Product Receipt verification tool
Document - Product Product brochure Software - Product Port 1 software tool (serial protocol)
Document - Product User manual Software - Product Port 2 software tool (read EJ)
Document - Product Operating Environment Software - Product Server application (Remote audit protocol)
Document - Product Installation guide Software - Product Data decryption tool (for Remote and Local audit)
Document - Product Security on Hardware Software - Product Configuration tool (Remote Audit settings)
Document - Product Bill of Material Software - Product Configuration tool (Security settings)
Document - Product SDC Functional specification Certification responsible can still request additional information if
Comment necessary to complete evaluation. The application can be suspend
Document - Product Tax Officer User Manual until the requested information has been received.
Document - Product Communication protocols
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
2. OTHER ITEMS NECESSARY FOR TESTING (Y/N)

1 4 (four) SDC specimens prepared for examination
2 Executive PC program version with instructions for running all communication protocol commands on port 1
3 Executive PC program version with instructions for read EJ on port 2 (if applicable)
4 Executive PC program version with instructions for receipt verification
5 Executive PC program version with instructions for server application (Remote audit protocol)
6 Executive PC program version with instructions for data decryption (for Remote and Local audit)
7 Executive PC program version with instructions for configuration (Remote audit AND Security settings)
8 All necessary cables for connecting SDC ports to PC, SDC and other peripheral devices
9 Two memory cards for local audit
20
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
4. VISUAL VERIFICATION Y/N Document reference

SDC must have its own power supply or it can use port 1 for power supply if applicable.
1
Electrical power: AC220v +/- 20v, 50Hz - 60Hz, euro plug (type C)
SDC shall have label firmly set on the outside of the cabinet indicating :
a. manufacturer and model
b. serial number
2
c. software version
d. hardware revision
e. certificate designation
Y/N, Document reference

5. PERFORMANCE
comment
SDC shall provide Authority with mean to configure security settings used for generation of
1
receipt signature
SDC shall have label firmly set on the outside of the cabinet indicating :
a. manufacturer and model
b. serial number
2
c. software version
d. hardware revision
e. certificate designation
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
7
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
Y/N, Document reference

6. INTERNAL DATA AND RECEIPT PROCESSING
comment
SDC shall use algorithms for data processing as specified in Commissioner General
1
Instructions on Sales Data Controller specification, instruction 26, 27 and 28
2 Internal data shall be encrypted, using AES-256 with Encryption Key
3 SDC shall receive and process Receipt data from CIS
4 SDC shall send Response data to CIS
5 SDC shall update Counters for each receipt
6 SDC shall generate Signature data for receipts type Normal and Copy
7 SDC shall not generate Signature data for receipts type Profo and Training
8 SDC shall write Receipt data of the receipt type Normal and Copy into its internal memory
9 SDC shall update its Internal data before sending response data to CIS
10 SDC stores receipt data for each receipt type Normal and Copy
11 Receipt data shall be in order in which they are received
SDC stores Counters which consist of::
a. Total Counter
b. Counter per Receipt type (Normal, Copy, Training, Profo)
12
c. Total Amounts
d. Date and time of the last local audit
e. Date and time of the last remote audit
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
26
23:59:59)
Daily report shall contain all data specified in Commissioner General Instructions on Sales
27
Data Controller specification, instruction 70, c.
For each receipt, CIS shall send following data as specified in Commissioner General
28
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
7. DIGITAL SIGNATURES Y/N Document reference
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
8. AUDIT Y/N Document reference

1 SDC generates data for Authority in two manners: Local Audit and Remote Audit
2 All data shall be encrypted using AES-256 with Encryption Key
SDC shall create same file format in both local and remote audit cases, however only in Status
section under last command <cmd> designation of audit shall be identified in accordance with
3
Commissioner General Instructions on Sales Data Controller specification, instruction 70, a,
viii
SDC shall always create Status data containing: SDC software version, SDC hardware
revision, last local and remote audit date and time, task ID, TIN, SDCID and last command in
4
accordance with Commissioner General Instructions on Sales Data Controller specification,
instruction 70, a, items i-viii
Data selection is done by Authority by issuing command to SDC which data and which period
5
(from-to date) is of interest
SDC shall copy all of its internal data to SD card when Local Audit is performed and create a
6 file name in the format specified in Commissioner General Instructions on Sales Data
Controller specification, instruction 73
25
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
9. PROHIBITED FUNCTIONS Y/N Document reference

SDC cannot process receipt for CIS which sends information with other TIN than the one
1 which SDC is activated for (error 32). However, SDC may process receipts containing
different MRC which operates for the same TIN.
In the case of error, SDC shall not send other response than the one corresponding to the error
2 code prescribed in communication protocol. However, if any manufacturer specific error is
added, it shall be permitted only if it is clearly specified in SDC documentation.
SDC must not accept and process receipt information from CIS containing tax rate (vr1, vr2,
3
vr3, vr4) that differs from the ones which are saved as parameter.
SDC must not allow change of parameters which are marked in communication protocol as
4 permanent (td, tin, ssn, key, intkey, shakey). Other parameters listed in the same protocol are
allowed to be changed.
26
Enclosure 5)
RWANDA REVENUE AUTHORITY
SALES DATA CONTROLLER - SDC
CERTIFICATE
Certificate id: SDCAA

Certificate date: DD/MM/YYYY
Product name (brand & type) Version: ABCDEF1234 Vxxxxx
Country of origin: ____________
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:
Sale Refund Copy Training Proforma

Operational
- Certified - Certified - Certified - Certified - Certified
Electronic Journal Battery User interface

capacity for CIS
- N/A - Available - Button
Functional - Internal memory - N/A - Display
XX Mb - LED
- External memory
Unlimited
CIS interface Remote audit Local audit

Communication - RS 232 - Brand model of internet - SD card
module - SD Micro card
Supplier:
Trade name: ________________; TIN: _________________; Address: ________________; City: ___________________
27
Enclosure 6)
CERTIFIED INVOICING SYSTEM

Declaration of Conformity
in accordance with Rwanda Revenue Authority Commissioner General Instructions on CIS
specification
On DD/MM/YYYY, in Kigali, Rwanda.
Manufacturer / Developer
Name:
Registered
address:
Contact person:
E-mail address:
Phone number:
Certified Invoicing System description

CIS model type:
CIS name:
Hardware Software
version: version:
I hereby declare that the CIS named above has been designed to comply with the above
referenced specification.
Signed by:____________________
Name:__________________________Position: ____________________
28
Enclosure 7)
Memorandum of understanding between Rwanda Revenue Authority and

Sales Data Controller manufacturer
Appointment of SDC manufacturer
A manufacturer to be appointed as a manufacturer of SDC has to fulfill the following

conditions:
a. has to be in reputable financial position;
b. proven to own and possess a high technical expertise in manufacturing electronic
devices;
c. must have prior experience of minimum 5 years in manufacturing and selling similar
device;
d. internal policy and objective of granting product guarantees and warranties covering a
period of not less than 3 years;
e. must sign a memorandum of understanding with the Authority binding the manufacturer
to manufacture SDC as approved by the Authority in the Memorandum of
Understanding.
Content of the Memorandum of Understanding:
Article One: Definition of key terms and Abbreviations
• "MoU" means memorandum of understanding;

• “RRA” means Rwanda Revenue Authority;
• “User” means a taxpayer, user of Electronic Billing Machines;
• “Commissioner General” means the Commissioner General of Rwanda Revenue
Authority;
• “Certified Invoicing System (CIS)” means an electronic system designated for use in
business for efficiency management controls in areas of sales analysis and stock control
system which confirms the requirements specified by the Authority;
• “Sales Data Controller (SDC)” is a device connected to CIS used for processing and
storing receipts;
• “Electronic Billing Machines” means a system comprising of CIS and SDC connected
together as one system;
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.
Article 3: Scope of the agreement
This MoU is made in the following context:
29
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.
Manufacturer of SDC claims that all functionality implemented is in accordance with

specification and required functionality set out in Ministerial Order and Commissioner
General Rules.
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.
Article 5: Obligations of the SDC Manufacturer
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;
Article 6: Obligations of Rwanda Revenue Authority
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
30
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:
Field 1 Field 2 Field 3

estimated delivery date Supplier's TIN SDC ID
(YYYY-MM-DD) (XXXXXXXXX) (SDCAAANNNNNN)
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.
Article 9: Dispute resolution
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.
Article 10: Amendment or modification
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.
Article 11: Governing laws
This MoU shall be governed exclusively by Rwandan law into force and fall under the
exclusive jurisdiction of the Republic of Rwanda
Article 12: Termination of the MoU
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;
The SDC manufacturer or his Agent are involved in tax fraud;
31
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
Article 13: Coming into force
This MoU comes into force on the date of its signature by both parties
For and on the behalf of:
RWANDA REVENUE AUTHORITY The Manifacturer of SDC

_________________________________ ______________________
32

Commissioner General Instruction On Electronic Billing Machine Certification

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Commissioner General Instruction On Electronic Billing Machine Certification

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COMMISSIONER GENERAL INSTRUCTION ON ELECTRONIC BILLING

MACHINE CERTIFICATION METHOD

Detailed certification procedure

SDC sample testing

Certification Committee review

Rwanda Revenue Authority // Certified Invoicing System

CIS type: TO BE FILLED BY THE APPLICANT

Deliverable Description Status/Comment Deliverable Description Status/Comment

2. OTHER ITEMS NECESSARY FOR TESTING (Y/N)

4. VISUAL VERIFICATION Y/N Document reference

compliant Document reference

Number, Document reference

9. COUNTERS compliant Document reference

compliant Document reference

11. NORMAL SALE Y/N

11/A NORMAL SALE FORMAT +/-

12. NORMAL REFUND Y/N

12/A NORMAL REFUND FORMAT +/-

13. #*COPY RECEIPT Y/N

13/A COPY RECEIPT FORMAT +/-

14. #*TRAINING RECEIPT Y/N

14/A TRAINING RECEIPT FORMAT +/-

15. #*PROFORMA RECEIPT Y/N

15/A PROFORMA RECEIPT FORMAT +/-

RWANDA REVENUE AUTHORITY

Certificate id: AAABB

Sale Refund Copy Training Proforma

SDC interface PC interface Networking Internet access Peripherals

Applicant: TO BE FILLED BY THE SUPPLIER Company name: TO BE FILLED BY THE SUPPLIER

Model name: TO BE FILLED BY THE SUPPLIER

Deliverable Name Status/Comment Deliverable Name Status/Comment

2. OTHER ITEMS NECESSARY FOR TESTING (Y/N)

4. VISUAL VERIFICATION Y/N Document reference

Y/N, Document reference

Y/N, Document reference

7. DIGITAL SIGNATURES Y/N Document reference

8. AUDIT Y/N Document reference

9. PROHIBITED FUNCTIONS Y/N Document reference

Certificate id: SDCAA

Sale Refund Copy Training Proforma

Electronic Journal Battery User interface

CIS interface Remote audit Local audit

CERTIFIED INVOICING SYSTEM

On DD/MM/YYYY, in Kigali, Rwanda.

Certified Invoicing System description

Memorandum of understanding between Rwanda Revenue Authority and

Appointment of SDC manufacturer

A manufacturer to be appointed as a manufacturer of SDC has to fulfill the following

Content of the Memorandum of Understanding:

Article One: Definition of key terms and Abbreviations

• "MoU" means memorandum of understanding;

Article 3: Scope of the agreement

This MoU is made in the following context:

Manufacturer of SDC claims that all functionality implemented is in accordance with

Article 5: Obligations of the SDC Manufacturer

Article 6: Obligations of Rwanda Revenue Authority

Field 1 Field 2 Field 3

Article 9: Dispute resolution

Article 10: Amendment or modification

Article 11: Governing laws

Article 12: Termination of the MoU

The SDC manufacturer or his Agent are involved in tax fraud;

Article 13: Coming into force