Annex 1

Annex 1

Fiscal and Non-Fiscal Documents

Specification

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1. Fiscal Logo

Fiscal logo is the graphical logo printed on all fiscal documents

◇ LOGO : ET
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2. Fiscal Documents
1 Fiscal receipt

TIN: 1234567890 Taxpayer ID Number

SHOP ABC
Addis Ababa Shop/Company name of register user
Abebe Aregay Street Shop/Company information, (Address, Tel#,… )
011647902

FS No. 00000080 Fiscal receipt number (Accumulated)

10/02/2007 16:47 Issuing date and time
} commercial message
Buyer’s TIN: Buyer’s Tax ID Number (10 Digits)
1234567890
Taxable Item sale
COCA COLA *5.50 Non-Taxable Item sale
STAMP (N) *5.00 Taxable Item sale
MAGAZINE *13.00 Total of Taxable A sales
------------------------------------- Tax A amount
TXBL1 *18.50
Total of Non-Taxable B sales
TAX1 15,00% *2.78
NOTXBL *5.00
------------------------------------- Amount due
TOTAL *26.28 Amount tendered
CASH *50.00 Change amount
CHANGE *23.72 Purchase item quantity
ITEM# 3 Fiscal logo and machine registration code
ET ABC1234560
} commercial message

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NEGATIVE (VOID, DISCOUNT…) OPERATIONS: Allowed before total of sale is

computed. Negative total closing of the receipt is prohibited. Fiscal receipt starts
from 00000001.

2.1.1. Fiscal Refund receipt is issued by a sales register machine when client
demands refund for purchased commodities or services. Fiscal Refund receipt
totals are stored in special fiscal memory address that does not affect Fiscal
Receipt totals.

TIN: 1234567890 Taxpayer ID Number

SHOP ABC
Addis Ababa Shop/Company name of register user
Abebe Aregay Street Shop/Company information, (Address, Tel#,… )
011647902

RF No. 00000080 Fiscal Refund receipt number (Accumulated)

10/02/2007 20:47 Issuing date and time
} commercial message
Buyer’s TIN: Buyer’s Tax ID Number (10 Digits)
1234567890

REFUND Refund message

COCA COLA *5.50 Taxable Item refunded

STAMP (N) *5.00 Non- Taxable Item refunded
--------------------------------------
TXBL1 *5.50 Total of Taxable A Refund
TAX1 15,00% *0.83 Tax A Amount
NOTXBL *5.00 Total of Non-Taxable B Refund
--------------------------------------
TOTAL *11.33 Refund amount due
CASH *11.33 Amount refunded
ITEM# 2 Returned item quantity
ET ABC1234560 Fiscal Logo and machine registration code
} commercial message

Fiscal Refund receipt is noted in the Refund Book along the client’s data and
refund details.

In Enclosure 1 of this annex is Refund Book description sample.

2 Z Report

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“Z” Report slip is issued at the end of each session, summarizing data for the
period beginning after the generation of the last Z report until the generation of
the current report.

TIN: 1234567890 Tax Identification Number

Addis Ababa Header part = Same as Header of Sales transaction
Abebe Aregay Street
011647902

SESSION Z REPORT REPORT TITLE

Z:0003 SESSION Z REPORT COUNTER

10/02/2006 21:55 REPORT ISSUING DATE & TIME

| (Transaction report part)

|
|
----------------------------------- * Fiscal report part
TXBL1 *1,000.00 SESSION TAXABLE1 SALES TOTAL
TXBL2 *3,000.00 SESSION TAXABLE2 SALES TOTAL
TXBL3 *4,000.00 SESSION TAXABLE3 SALES TOTAL
NOTXBL *2,000.00 SESSION NONTAXABLE SALES TOTAL
TAX1 15% *150.00 SESSION TAX1 TOTAL
TAX2 10% *300.00 SESSION TAX2 TOTAL
TAX3 2% *80.00 SESSION TAX3 TOTAL
-----------------------------------
SALES TL *10,000.00 TOTAL OF SESSION SALES
TXBL TL *8,000.00 TOTAL OF SESSION TAXABLE SALES
TAX TL *530.00 TOTAL OF SESSION TAX
----------------------------------- * Refund report part
RFD TXBL1 *300.00 SESSION REFUND TAXABLE1 SALES TOTAL
RFD TXBL2 *120.00 SESSION REFUND TAXABLE2 SALES TOTAL
RFD TXBL3 *100.00 SESSION REFUND TAXABLE3 SALES TOTAL
RFD NOTXBL *80.00 SESSION REFUND NONTAXABLE SALES TOTAL
RFD TAX1 15% *45.00 SESSION REFUND TAX1 TOTAL
RFD TAX2 10% *12.00 SESSION REFUND TAX2 TOTAL
RFD TAX3 2% *2.00 SESSION REFUND TAX3 TOTAL
-----------------------------------
RFD SALES TL *600.00 TOTAL OF SESSION REFUND SALES
RFD TXBL TL *520.00 TOTAL OF SESSION REFUND TAXABLE SALES
RFD TAX TL *59.00 TOTAL OF SESSION REFUND TAX
-----------------------------------
ACCU.FS 00000080 ACCUMULATED FISCAL RECEIPT NUMBER
10/02/2006 16:47 DATE AND TIME OF LAST FISCAL RECEIPT ISSUED
SESSION.FS 11 NUMBER OF FISCAL RECEIPTS ISSUED IN SESSION
ACCU.NF 00000025 ACCUMULATED NON-FISCAL RECEIPT NUMBER
SESSION.NF 6 NUMBER OF NONFISCAL RCPT. ISSUED IN SESSION
ACCU.RFD 00000005 ACCUMULATED REFUND RECEIPT NUMBER
SESSION.RFD 2 NUMBER OF REFUND RECEIPTS ISSUED IN SESSION
SESSION RESET 1 NUMBER OF RESET OPERATION MADE IN SESSION

ET ABC1234560 FISCAL LOGO AND MACHINE REGISTRATION CODE

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2.2.1. The reading and printing of the content of the fiscal memory by
selecting a time period (from – until) or by selecting two different “Z” report
numbers is possible anytime. This slip is an information record (fiscal document);
therefore, the fiscal logo must be printed on it. Fiscal reading report must also be
produced as short summary report (not including copy of each Z report).

TIN: 1234567890 Tax Identification Number

SHOP ABC Header part = Same as Header of Sales transaction
Addis Ababa
Abebe Aregay Street
011647902

FISCAL READING REP REPORT TITLE

20/05/2007 08:15 ISSUEING DATE AND TIME

READING A:0003 Fiscal reading report counter

Z:0003 -> Z:0010 Start and End Z counter of reporting period

10/02/2006 -> 20/02/2006 Start and End date of reporting period

Z0003 10/02/2006 * The session block data of Z:0001 and Issuing Date
TXBL1 *1,000.00 SESSION TAXABLE1 SALES TOTAL
TXBL2 *3,000.00 SESSION TAXABLE2 SALES TOTAL
TXBL3 *4,000.00 SESSION TAXABLE3 SALES TOTAL
NOTXBL *2,000.00 SESSION NONTAXABLE SALES TOTAL
TAX1 15% *150.00 SESSION TAX1 TOTAL
TAX2 10% *450.00 SESSION TAX2 TOTAL
TAX3 2% *80.00 SESSION TAX3 TOTAL
-----------------------------------
SALES TL *10,000.00 TOTAL OF SESSION SALES
TXBL TL *8,000.00 TOTAL OF SESSION TAXABLE SALES
TAX TL *680.00 TOTAL OF SESSION TAX
-----------------------------------
RFD TXBL1 *300.00 SESSION REFUND TAXABLE1 SALES TOTAL
RFD TXBL2 *120.00 SESSION REFUND TAXABLE2 SALES TOTAL
RFD TXBL3 *100.00 SESSION REFUND TAXABLE3 SALES TOTAL
RFD NOTXBL *80.00 SESSION REFUND NONTAXABLE SALES TOTAL
RFD TAX1 15% *45.00 SESSION REFUND TAX1 TOTAL
RFD TAX2 10% *12.00 SESSION REFUND TAX2 TOTAL
RFD TAX3 2% *2.00 SESSION REFUND TAX3 TOTAL
-----------------------------------
RFD SALES TL *600.00 TOTAL OF SESSION REFUND SALES
RFD TXBL TL *520.00 TOTAL OF SESSION REFUND TAXABLE SALES
RFD TAX TL *59.00 TOTAL OF SESSION REFUND TAX
------------------------------------
ACCU.FS 00000080 ACCUMULATED FISCAL RECEIPT NUMBER
10/02/2006 16:47 DATE AND TIME OF LAST FISCAL RECEIPT ISSUED
SESSION.FS 11 NUMBER OF FISCAL RECEIPTS ISSUED IN SESSION
ACCU.NF 00000025 ACCUMULATED NON-FISCAL RECEIPT NUMBER
SESSION.NF 6 NUMBER OF NONFISCAL RCPT. ISSUED IN SESSION
ACCU.RFD 00000005 ACCUMULATED REFUND RECEIPT NUMBER
SESSION.RFD 2 NUMBER OF REFUND RECEIPTS ISSUED IN SESSION
SESSION RESET 1 NUMBER OF RESET OPERATION MADE IN SESSION

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….continues
----------------------------------- * The session block data of Z:0001 and Issuing Date
Z:0004 11/02/2006 SESSION TAXABLE1 SALES TOTAL
TXBL1 *5,000.00 SESSION TAXABLE2 SALES TOTAL
TXBL2 *2,500.00 SESSION TAXABLE3 SALES TOTAL
TXBL3 *1,000.00 SESSION NONTAXABLE SALES TOTAL
NOTXBL *4,350.00 SESSION TAX1 TOTAL
TAX1 20% *1000.00 SESSION TAX2 TOTAL
TAX2 10% *250.00 SESSION TAX3 TOTAL
TAX3 5% *50.00
----------------------------------- TOTAL OF SESSION SALES
SALES TL *12,850.00 TOTAL OF SESSION TAXABLE SALES
TXBL TL *8,500.00 TOTAL OF SESSION TAX
TAX TL *1300.00
----------------------------------- SESSION REFUND TAXABLE1 SALES TOTAL
RFD TXBL1 *500.00 SESSION REFUND TAXABLE2 SALES TOTAL
RFD TXBL2 *150.00 SESSION REFUND TAXABLE3 SALES TOTAL
RFD TXBL3 *100.00 SESSION REFUND NONTAXABLE SALES TOTAL
RFD NOTXBL *70.00 SESSION REFUND TAX1 TOTAL
RFD TAX1 20% *100.00 SESSION REFUND TAX2 TOTAL
RFD TAX2 10% *15.00 SESSION REFUND TAX3 TOTAL
RFD TAX3 5% *5.00
----------------------------------- TOTAL OF SESSION REFUND SALES
RFD SALES TL *820.00 TOTAL OF SESSION REFUND TAXABLE SALES
RFD TXBL TL *750.00 TOTAL OF SESSION REFUND TAX
RFD TAX TL *120.00
------------------------------------
ACCU.FS 00000090 ACCUMULATED FISCAL RECEIPT NUMBER
11/02/2006 18:49 DATE AND TIME OF LAST FISCAL RECEIPT ISSUED
SESSION.FS 10 NUMBER OF FISCAL RECEIPTS ISSUED IN SESSION
ACCU.NF 00000029 ACCUMULATED NON-FISCAL RECEIPT NUMBER
SESSION.NF 4 NUMBER OF NONFISCAL RCPT. ISSUED IN SESSION
ACCU.RFD 00000008 ACCUMULATED REFUND RECEIPT NUMBER
SESSION.RFD 3 NUMBER OF REFUND RECEIPTS ISSUED IN SESSION
SESSION RESET 0 NUMBER OF RESET OPERATION MADE IN SESSION
| …continues Z5, Z6…Z10
|
----------------------------------- TITLE Periodical Summary part
SUMMARY OF PERIOD PERIOD TAXABLE1 SALES TOTAL
TXBL 1 *11,000.00 PERIOD TAXABLE2 SALES TOTAL
TXBL 2 *33.000.00 PERIOD TAXABLE3 SALES TOTAL
TXBL 3 *40.000.00 PERIOD NONTAXABLE SALES TOTAL
NOTXBL *22.000.00 PERIOD TAX1 TOTAL
TAX 1 *1,650.00 PERIOD TAX2 TOTAL
TAX 2 *4,950.00 PERIOD TAX3 TOTAL
TAX 3 *3,000.00 Summary Sales total of period
----------------------------------- TOTAL OF PERIOD SALES
SALES TL *106.000.00 TOTAL OF PERIOD TAXABLE SALES
TXBL TL *84.000.00 TOTAL OF PERIOD TAX
TAX TL *9,600.00
| ...continues
|
|

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-----------------------------------
RFD TXBL1 *600.00 PERIOD REFUND TAXABLE1 SALES TOTAL
RFD TXBL2 *430.00 PERIOD REFUND TAXABLE2 SALES TOTAL
RFD TXBL3 *200.00 PERIOD REFUND TAXABLE3 SALES TOTAL
RFD NOTXBL *49.00 PERIOD REFUND NONTAXABLE SALES TOTAL
RFD TAX 1 *85.00 PERIOD REFUND TAX1 TOTAL
RFD TAX 2 *40.50 PERIOD REFUND TAX2 TOTAL
RFD TAX 3 *13.00 PERIOD REFUND TAX3 TOTAL
----------------------------------- Summary Refund Sales total of period
RFD SALES TL *1279.00 TOTAL OF PERIOD REFUND SALES
RFD TXBL TL *1230.00 TOTAL OF PERIOD REFUND TAXABLE SALES
RFD TAX TL *138.50 TOTAL OF PERIOD REFUND TAX
------------------------------------
ACCU.FS 000002370 Accumulated fiscal receipt number
19/05/2007 20:13 The date and time last fiscal receipt
TTL FS 489 Number of fiscal receipts issued for the period
ACCU.NF 000006721 Accum. non fiscal receipt number
TTL NF 438 Number of non-fiscal receipts issued for the period
ACCU.RFD 17 Accumulated refund fiscal receipt number
TTL RFD 9 Number of refund fiscal receipts issued for the period
TTL RESET 3 Number of resets made for the period
ET ABC1234560
Fiscal logo and machine registration code

TIN: 1234567890
SHOP ABC Tax Identification Number
Addis Ababa
Abebe Aregay Street Header part = Same as Header of Sales transaction
011647902

SUMMARY FISCAL REPORT TITLE

READING REP
ISSUEING DATE AND TIME
20/05/2007 08:15 Fiscal reading report counter
READING A:0003
-----------------------------------
RFD TXBL1 *600.00 Start and End Z counter of reporting period
RFDZ:0003
TXBL2-> Z:0010
*430.00 Start and End date of reporting period
10/02/2006
RFD TXBL3-> 20/02/2006 *200.00
RFD NOTXBL *49.00 Title for the summary
SUMMARY
RFD TAX 1 OF PERIOD *85.00 PERIOD TAXABLE1 SALES TOTAL
TXBL
RFD TAX 1 2 *11,000.00
*40.50 PERIOD TAXABLE2 SALES TOTAL
TXBL
RFD TAX 2 3 *33.000.00
*13.00 PERIOD TAXABLE3 SALES TOTAL
TXBL 3 *40.000.00
----------------------------------- PERIOD NONTAXABLE SALES TOTAL
NOTXBL
RFD SALES TL*22.000.00 *1279.00 PERIOD TAX1 TOTAL
TAX
RFD1TXBL TL *1,650.00 *1230.00 PERIOD TAX2 TOTAL
TAX
RFD2TAX TL *4,950.00
*138.50 PERIOD TAX3 TOTAL
TAX 3 *3,000.00
------------------------------------ Summary Sales total of period
-----------------------------------
ACCU.FS 000002370 TOTAL OF PERIOD SALES
SALES
19/05/2007TL *106.000.00
20:13 TOTAL OF PERIOD TAXABLE SALES
TXBL
TTL FS TL *84.000.00489 TOTAL OF PERIOD TAX
TAX TL
ACCU.NF *9,600.00
000006721 …..continues
TTL NF | 438 Summary Refund Sales total of period
ACCU.RFD | 17
TTL RFD 9 6
TTL RESET 3
ET ABC1234560
Annex 1

PERIOD REFUND TAXABLE1 SALES TOTAL

PERIOD REFUND TAXABLE2 SALES TOTAL
PERIOD REFUND TAXABLE3 SALES TOTAL
PERIOD REFUND NONTAXABLE SALES TOTAL
PERIOD REFUND TAX1 TOTAL
PERIOD REFUND TAX2 TOTAL
PERIOD REFUND TAX3 TOTAL
Summary Refund Sales total of period
TOTAL OF PERIOD REFUND SALES
TOTAL OF PERIOD REFUND TAXABLE SALES
TOTAL OF PERIOD REFUND TAX

Accumulated fiscal receipt number

The date and time last fiscal receipt
Number of fiscal receipts issued for the period
Accum. non fiscal receipt number
Number of non-fiscal receipts issued for the period
Accumulated refund fiscal receipt number
Number of refund fiscal receipts issued for the period
Number of resets made for the period

Fiscal logo and machine registration code

2.2.2. Z report is required to be issued daily, therefore sales register machine

must warn user after 24h since last report issued to produce new Z report.
Mandatory message is required to appear on every fiscal receipt or fiscal refund
receipt when triggered, in the commercial message area:

----------------------------------

WARNING FROM FIRA:

ILLEGAL OPERATION!

FOR 2 DAYS OR MORE

WITHOUT Z-CLOSING!

Z REPORT SHOULD BE

DONE IMMEDIATELY!

---------------------------------

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3. Non-Fiscal Documents
When the sales register machine issues other information slips, the machine
shall print the phrase “NO FISCAL” on each slip in legible manner.

1234567890 The Non-Fiscal documents are all

SHOP ABC documents other than fiscal. They contain
Addis Ababa the same header as sales transaction
Abebe Aregay Street receipts, except the Fiscal Logo and
011647902 Machine registration code must NOT be
printed. The “NO FISCAL” message must be
NON FISCAL
printed every 4 lines and at the end of each
No.NF: 00000055 Non-Fiscal document.
14/04/2007 21:55

R/A *3,000.00
Under NO circumstances can a Non-Fiscal
NON FISCAL slips serve as proof of purchase and their
---------------------------------- use as a receipt is forbidden.
R/A CASH *3,000.00

NON FISCAL

3.1. Mandatory report for fiscal cash register machines are “PLU report of non-
taxable items”. Every item programmed with non-taxable rate located in PLU
database must be printed out upon request. Non-fiscal mode (“X” mode) is
permitted for production of such report.

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Enclosure 1

REFUND BOOK
No.________
Refund Date and Time_____________ Refund Receipt No.__________________
Fiscal Receipt Date and Time________ Fiscal Receipt No.___________________
Customer Name __________________ Trade Name ________________________
Customer TIN____________________ Resident ID.No._____________________
Customer VAT Reg No.____________
Customer AddersCity_________K/K______keb._________H.No.________Tel._______

Data on Refund Receipt

No. Descriptions Quant. U.Price Total

Sub total
Tax Rate
G.Total

Reason for Refund or

OtherMemo_____________________________________________________________
______________________________________________________________________
_______________________________________.

Name of the client______________ Name of Authorized

Person_____________
Signature ____________________ Signature______________