EFSTA

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EFSTA (abbreviation for "European Fiscal Standards Association") refers to both the organization "European Fiscal Standards Association" and the "EFSTA procedure", which is made available by the organization.

Background and origin

Trade relations in the EU countries are supported by cross-border IT solutions. In most countries, the legal compliance solution is self-regulated by each individual company. This confronts the sovereign financial administrations of the individual EU member states with new tasks that could not be mastered with existing and partly outdated laws.

Due to the call for legal security and uniform rules, a merger of software manufacturers and auditors was brought into being and set up under the name "EFSTA" as an international non-profit organization with headquarters in Vienna, Austria. The purpose of the association is to coordinate the interests of software manufacturers, taxpayers and tax administrations and to promote interoperability by creating a standard for the documentation and safeguarding of recordable business processes as a form of fraud prevention in the European fiscal sector.

The knowledge gained in 2009 through a research project, driven by the financial crisis and the call for uniform rules, were incorporated into the work of the EFSTA in 2011–2012 to develop an international standard for documenting business processes.

organization

The European Fiscal Standards Association is an independent international association-based organization with its headquarters in Vienna, Austria. The aim of the organization is to promote legal security, IT security and fraud prevention in the European fiscal sector by establishing, disseminating and developing the efsta standard within the framework of national and international guidelines. The organization coordinates the interests of the users of the EFSTA process, the hardware and software manufacturers and the sovereign financial administrations of the EU member states and promotes interoperability.

The organization's president is Andreas Zwettler, member of the tax law panel of the Chamber of Public Accountants .

The procedure

The knowledge gained in 2009 through a research project was developed in cooperation with the Faculty of Computer Science, Communication and Media at the University of Applied Sciences Upper Austria, Hagenberg campus, a process (patent pending) as a uniform solution. The process is software-based and has been available EU-wide and license-free since the beginning of 2013.

According to the report of the Department for Secure Information Systems at the FH Hagenberg, the AES256 encryption technology is used. For the fiscal register protocol of the EFSTA procedure, TCP port 5618 was assigned by the Internet Assignet Numbers Authority (IANA).

An extension option for using the process in the direction of "digital receipt" was first presented as a prototype in 2014 in the Austrian Chamber of Commerce .

As of 2017: the EFSTA procedure is used in the following EU countries: DE, AT, CZ, HR, SI, FR (RoadMap: IT, PL, BG, PT, NO, HU, RO)

Individual evidence