Back in 2011 Ireland Revenue has adopted Ruled Based approach to assure its taxpayers are maintaining tax records in a safe manner. Without certification or proper identification of invoicing systems, taxpayers must comply with Rules for Cash Registers and EPOS systems that require certain functionality such as sufficient memory size to store data for 6 years, ability to produce Z-daily report and etc. These machines have no security and are easy to manipulate, yet Ireland has adopted a way to ensure the records are made available for audit. Comprehensive guide…

…is posted on Ireland Revenue website: http://www.revenue.ie/en/tax/vat/leaflets/cash-registers.html#section4 See also, Information Leaflet – Cash Registers