Method, system and device for checking the authenticity of the origin and integrity of the contents of VAT transactions using a unique electronic transaction code

摘要

The current invention utilizes the facilities offered by the Information Technology and Telecommunications sector and guarantees the authenticity of the origin and integrity of the contents of all tax-invoices-vouchers, concurrently materializing the automatic recording of all taxable-transactions carried out within the European Territory, including Retail Transactions. Each transaction is represented by a "Unique Electronic Transaction Code" and is identified by a "Digital Transaction Identity". The current invention utilizes all digital fiscal data available in all data processing devices involved and, using a device called "Fiscal Transaction Logging Unit", maintains Transaction databases, thus materializing absolute and objective transparency in the VAT collection system. When implemented in full scale, inter-connecting all taxable entities with national databases, it allows monitoring of all intra-Community acquisitions.