What is ECR?
“Electronic Cash Register” means a system comprising of CIS and SDC connected together as one system.
“Certified Invoicing System (CIS)” means an electronic system designated for use in business for efficient management of sale transactions.
“Sales Data Controller (SDC)/ Electronic Signature Device (ESD)” is a device connected to CIS for:
- Signing on the receipt
- Storing receipt information
- Sending receipt information to NRA server
Section 25 (1,2&3) of FINANCE ACT 2018 gives the NRA the authority to install Electronic Fiscal devices in business premises.
Section 34 of FINANCE ACT 2020
Section 34 of the Goods and Services Tax Act 2009 is amended by repealing and replacing that section with the following new section–
(1) Every registered GST business shall in the ordinary course of business, maintain an electronic cash register as may be specified by Commissioner- General for the purpose of invoicing and recording all
(2) A GST registered supplier who makes taxable supplies shall be required, at the time of the supply, to issue the recipient with an original GST invoice, whether from the printed booklet or an electronic
cash register, for the supply;
(3) Where the GST registered supplier who makes taxable supplies fails, at the time of the supply during purchase, to issue the recipient with an original GST invoice for the supply, the customer shall be required to request a GST invoice or electronic cash register system generated sales receipt specified under subsection (5);
(4) A GST invoice and a sales receipt shall contain the information prescribed by the Commissioner-General;
- To automate GST invoices process
- To automate NRA systems and processes
- To enhance voluntary compliance
- The system is simpler and faster than the manual procedure
Who should use the ECR?
All GST registered taxpayers
What will I need to interact with ECR?
- Certified Invoicing system (CIS)/Point of Sales [POS]
- Internet connection
- Sales Control Data [SDC] device
- Taxpayer Identification Number (TIN)
Confidentiality: How secure is the system?
The ECRS is a highly secured system and has enhanced security features with end-to-end encryption which cannot be decoded during data transmission.
What support will NRA offer taxpayers?
NRA will offer help desk support through taxpayer’s services in all Domestic Tax offices (DTD) country wide. Taxpayers may also seek assistance through NRA’s Call Centre through the following number +23288 139139.
The system will be installed by NRA with the help of the suppliers.
NRA has embarked on a monthly sensitization program where taxpayers will be guided on how to interact with the system.
NRA will also train taxpayers on how to use the system.
Is the system complex to use?
The system is easy to use, and the training will be given to the taxpayer before installation.
Will the system add to my cost of doing business?
The system will not add extra burden on the taxpayers.
This system will reduce compliance costs.
Where can I get ECR System and when to start using it?
The system will be given by NRA and Commissioner General will inform the taxpayers of the time to start using it.
What to do when I make a mistake using ECR?
There is a provision to allow you to correct your mistake using Refund Receipt (Cancellation of receipt). More explanation will be given during the training.
If ECR is broken am I supposed to stop my business?
No, there is a provision allowing you to use manual invoices and when ECR will be fixed you enter those invoices, more explanation and requirements will be given during the training.
What to do with ECR when I decide to close my business?
When you decide to close your business, after completing all requirements about the GST de-registration ECR machine must be returned to NRA.
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