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Due to the high expenses of servicing cash registers, not all vendors pay taxes and use cash registers.
There is no data about revenue or information about financial transactions of a corporation online, it is provided solely in the tax declaration which is being sent to the tax authorities once a month or once a half of the year.
Tax authorities use multiple resources to administer VAT.
Risk of corruption due to the interaction of tax officials with owners of cash register equipment.
High professionalism of tax officials for periodic taxpayer audits is required.
There are no regulations and laws on the use of cash register equipment.
ADB - LAUNCHING A DIGITAL TAX ADMINISTRATION TRANSFORMATION (2022) - p16 PWC/World bank Many models of cash registers are outdated.
Only cash register equipment has cashier receipt storage.
The format and fields of fiscal documents (cash receipt) are not standardised.
ADB - LAUNCHING A DIGITAL TAX ADMINISTRATION TRANSFORMATION (2022) - p16 PWC/World bank 