Azerbaijan
- Cashless transactions
- Increased by >50%
- Excise products tax
- Increased by 1.8 billion
- Retail coverage
- Increased by 250%
Core Ecosystem
Fiscal Data
Operator (FDO).
A comprehensive solution which aims at generating a fair and competitive market and eliminating tax fraud. Collecting and storing all fiscal operations securely.
Operational Mandate
Strategic Objectives Solved
SmartOne FDO transforms national retail into a fully transparent ecosystem. We eliminate shadow economies by providing real-time, tamper-proof fiscal monitoring at every point of sale.
Shadow Economy Eradication
Forces off-book cash transactions into the digital light, expanding the tax base and reducing national revenue leakage.
Fraud Prevention
Cryptographically secures every receipt, making after-the-fact manipulation, deletion, or under-reporting immediately detectable.
Fair Market Competition
Levels the playing field by ensuring all businesses operate under the same compliance rules, penalizing only bad actors.
Automated Auditing
Shifts revenue services from reactive, labor-intensive manual audits to proactive, algorithm-driven macro analytics.
FDO platform
The SmartOne FDO Solution
SmartOne FDO is an all-in-one system that automatically turns every sale into official fiscal data and sends it to the tax authority in real time. It is powerful because it makes compliance simple, reduces errors, saves time, and gives both businesses and the government full visibility and control.
FDO Server
Facilitates the receipt, storage, analyzing, and processing of all national fiscal data.
Fiscal ECR Software
A software solution for electronic cash registers to process and transfer fiscal data securely.
E-Invoicing Platform
Centralised B2B/B2C platform for creating, sending, and fiscalising all invoices and proformas.
Merchant Portal
Web service enabling businesses to access fiscal data, analyze performance, and manage invoices.
Core Infrastructure
Centralized Fiscal Data Hub
The central nervous system of national tax collection. It facilitates the receipt, storage, analyzing, and processing of data, ensuring a fair market and eliminating tax fraud through total control of operations.
- Rock-Solid Security PerimeterMilitary-grade protection using HTTPS, DSA private keys (1024-bit), RSA, and AES encryption algorithms.
- 100% Digital ExecutionTransforms previously paper-based communications into fully digitalized, real-time syncs connecting all participants.
B2B & B2C
SmartVAT E-Invoicing Ecosystem
An integral built-in component that automatically fiscalizes and consolidates all generated invoices within a single secure tax database, eliminating the need for separate manual reporting.
- Omnichannel & QR VerificationSend invoices digitally or printed; scan the QR code to instantly validate authenticity against the tax registry.
- Flexible ERP IntegrationsOperate using our web portal or integrate natively with existing corporate ERP systems through secure APIs.
Electronic Cash Registers
Multi-Platform Smart ECR
Web-enabled, high-performance equipment capable of seamless data transmission and e-receipt generation, deeply adaptable to everyday retail environments.
- Agnostic OS SupportFlexible multi-modular solutions optimized for Android, Windows, and specialized third-party hardware.
- Integrated Commerce WorkflowsDesigned to handle stock management, product classification, and loyalty campaigns out-of-the-box.
Business Analytics
Comprehensive Merchant Portal
A ready-to-use platform providing businesses with detailed data analysis, automated remote registration, and robust fiscal management tools.
- Automated VAT DeclarationsZero-touch tax engine automatically aggregates and prepares your VAT return for one-click approval.
- Smartphone AccessibilityTrack invoices, manage operations, and analyze large data sets seamlessly from your mobile device.
Uncompromising Security
Best Global Practices
Transparency of fiscal accounting and elimination of tax fraud is achieved through total control of ECR/POS operations and strict encryption standards.
Fiscal Memory WORM
Write Once Read Many (WORM) hardware encryption protects all offline receipts from local tampering.
72-Hour Offline Limit
Up to 72h offline (configurable); afterwards the device must synchronize with the FDO under strict controls.
Omnichannel QR Verification
Verification of every receipt and invoice by unique QR-code, with ability to send via SMS or email.
Reliable Data Protection
- Server-client exchange is protected by mutual TLS (TLS 1.2 or TLS 1.3), signed payloads, request timestamps, and server-side anti-replay controls.
- Cryptographic integrity relies on digital signatures bound to merchant and device identities within a national PKI hierarchy, with FDO-side keys protected by Hardware Security Modules (HSM).
- Data integrity at rest is enforced through SHA-256 hash-chain verification across independent control sequences, rather than symmetric database encryption.
Key Participants
The implementation of an FDO model requires a well-coordinated ecosystem in which each participant has a clearly defined role. State authorities provide the regulatory framework and oversight, the FDO provider delivers and operates the core platform, service centers support onboarding and connectivity, merchants use the system in daily operations, and cash register manufacturers supply compliant equipment. Together, these participants create the foundation for a smooth transition, sustainable operations, and transparent fiscal administration.
The State & Tax Authorities
Regulatory framework, infrastructure, and nationwide tax control.
Customer Service Centers
Provides nationwide merchant support, onboarding, and connectivity.
Merchants
Use the system in daily operations with real-time statistics access.
Cash Register Manufacturers
Supply compliant online cash registers and upgrade existing pools.
Consumers
Verify receipts via QR, SMS, or USSD, establishing national trust and transparency.
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Merchant
Merchant
Merchant
Merchant
Merchant
Merchant
Service
Center
Center
Service
Center
Center
FDOTax Authority
SM
The Merchant Portal enabling ready-to-use data analysis, automated tax calculations, and B2B/B2C invoicing.
SmartVAT Engine
Automated VAT Declarations
The FDO Synergy
Every retail receipt (B2C) and e-invoice (B2B/B2C) passes through a single platform, giving the system a complete financial picture.
Zero-Touch VAT Calculation
The SmartVAT Engine automatically aggregates all Output Tax (sales) and Input Tax (purchases) in real-time.
Pre-filled Tax Returns
At the end of the tax period, the system automatically generates a ready-to-submit VAT declaration for the merchant's approval.
Core Functionality
Operating Modes & Use Cases
SmartOne FDO processes documents through specialized channels, ensuring every fiscal document is validated, signed, and stored securely according to its context.
Online Mode
Online ECR / POS
A software ECR or POS system with continuous internet connectivity. Each receipt is transmitted to FDO immediately, receiving a fiscal number and verification QR code.
Supermarket Checkout
The cashier rings up a receipt; it appears in the tax authority's system within a second. The customer receives a paper or electronic receipt with a QR code.
Product Returns
Requires a reference to the original receipt. FDO verifies the original exists, was issued by the same device, and the refund amount does not exceed the original.
Channel Specifications
DocumentRetail receipt (B2C)
InternetContinuous
SignatureAt the moment of sale
Hardware Req.Software build only
Offline Mode
Offline ECR
For exceptional situations. Certified cash registers with WORM memory can operate without internet for up to 72 hours, securely storing receipts prior to synchronization.
Distribution Truck
Travels through areas without coverage. Receipts are stored in WORM memory. Upon return to a coverage area, the device signs the entire batch and transmits it to FDO with the Z-report.
Internet Outage
If the provider goes down, the cashier continues issuing receipts offline. Once restored, the device synchronizes with FDO automatically.
Revoked Certificate
If a device tries to sync but its certificate is on the revocation list, the entire offline batch is rejected. Blocks compromised devices from circumventing control.
Channel Specifications
DocumentRetail receipt (B2C)
Internetup to 72h offline (configurable)
SignatureAt reconnection
Hardware Req.Certified device + WORM memory
Core Ecosystem Synergy
Seamless Integrations
FDO is designed to operate seamlessly with other core national systems to create a unified and closed-loop data environment. Through native API connections, it forms the fiscal foundation for the entire state digital ecosystem.
Track & Trace
Upon fiscalization, Track & Trace verifies product codes in real time. FDO sends a callback so that marked items are updated to 'sold' and removed from circulation securely, preventing multi-scans and reuse.
Cargo Control
Cargo Control streams confirmed fiscal data and product-origin data from FDO. Together they support rigorous electronic transport documentation and end-to-end logistics transparency.
Existing Tax Systems
API-first architecture allows flawless sync with current taxpayer registries, customs infrastructure, e-document solutions, and treasury models—meaning parallel or duplicate data is systematically avoided.
Frequently Asked Questions
Operating Modes FAQ
Which devices can operate online?
Any certified fiscalization tool with internet connectivity. The form factor varies:
- Hardware ECRs - traditional cash registers from certified manufacturers.
- POS systems - integrated retail terminals running on Android, Windows, or other platforms.
- Software ECRs - applications running on a PC, tablet, or smartphone.
- ERP / accounting systems - large enterprises bypass the cash register entirely and issue receipts directly through their ERP via the FDO API.
- Mobile applications - ECR for Smartphones, designed for micro-merchants and mobile traders.
The common requirement across all of these is a certified software build. Without this, FDO rejects the request regardless of the form factor. Certification covers the manufacturer, the firmware or software version, and the device registration in the platform - it applies to both online and offline devices, though offline devices have additional hardware requirements (certified device and WORM memory).
Can a software-only ECR work online?
Yes. A pure software solution - for example, an Android app on a regular tablet, a desktop application on a PC, or a mobile app on a smartphone - can fiscalize in online mode without any specialized hardware. The conditions are: the software build is certified, the device is registered in the platform, and a valid Device certificate is installed in a secure store on the device (electronic token or platform keystore).
This is the standard channel for micro-merchants, mobile traders, and service businesses that don't require a physical cash register.
Which devices can operate offline?
Only certified hardware ECRs equipped with WORM-protected fiscal memory. WORM is a hardware property - software cannot emulate it. As a result:
- Software ECRs (apps on phones, tablets, or PCs) cannot operate offline - they are online-only.
- Smartphone-based fiscalization (ECR for Smartphones) is online-only.
- ERP integrations are online-only.
- E-invoicing is online-only.
Offline capability is intentionally limited to one specific device class because the integrity of offline-issued receipts depends on tamper-resistant hardware storage.
Why is offline limited to 72 hours?
It is a balance between reality (long outages do happen, especially in rural areas) and risk (the longer a device is offline, the more opportunity for manipulation). 72 hours covers virtually every realistic outage scenario; anything beyond that is, by design, a matter for the tax authority to look into.
Does an offline ECR switch to online mode when the internet becomes available?
No. An offline device always operates asynchronously. Every receipt is written to WORM memory first, regardless of internet availability. When connectivity is present, transmission to the FDO server happens in the background — asynchronously and invisibly to the cashier. There is no "online mode" that the device switches into. The only difference connectivity makes is whether the accumulated batch is being synchronised in the background or waiting for a connection.
How does an offline receipt differ from an online receipt?
Visually, not at all. It features the same format and the same QR code. The only difference is that the QR code can be verified by the customer once the device has connected to FDO and synchronised the batch.
Can one merchant use all three modes at the same time?
Yes. A large retailer may have online cash registers at primary locations, offline-certified ECRs in mobile teams, and e-invoicing for B2B sales - all under a single legal entity in the system.
Empowered by AI
Advanced Analytic Capabilities
Enhance your fiscal ecosystem with artificial intelligence. Discover anomalies, forecast tax revenue, and optimize data processing with our dedicated AI suite.
Impact
Results from Implementation
Operating directly at the state level transforms entire economies.
Uzbekistan
- Cashless transactions
- Increased by >50%
- VAT collection
- Increased by 120%
- Fiscal platform
- National FDO rollout
- Collect and analyze BIG DATA
- Competitive environment established
- Transparent overall economy
FDO participants as national certified Custom Service Provider with a retail Fiscal solution
Malta (2025)
Slovakia (2025)
Ukraine (2020)
Moldova (2023)
Georgia (2022)
Ensure Complete Tax Compliance
Deploy a nationwide scalable Fiscal Data Operator. Connect retailers, analyze transactions, and close the VAT gap seamlessly.