Maintenance and Repair Electronic Tax Registers (ETRs) - Maintenance Technician
In order to provide maintenance and repairing services of Electronic Tax Registers (ETRs) in the Republic of Cyprus, one needs to obtain the Electronic Tax Registers (ETRs) Maintenance Technician licence by the Department of Electrical and Mechanical Services, of the Ministry of Transport, Communications and Works.
For every person approved by the Director of the Department of Electrical and Mechanical Services, a licence will be given for making a seal nipper for sealing the housing of a device in case the original seal was removed for the purpose of maintenance or repair.
The term ‘’Electronic Tax Registers’’ refers to the electronic computing system which is used to issue income receipts («legal receipts» in transactions), reports and other statistical data and in which the fiscal memory, work memory, program memory, the clock, the control circuits of the printer of legal receipts, as well as the control units that connect with a keyboard, screens and other devices that input and output data and transfer data are secured in a tamper-proof way.
Who is Eligible
Any physical person or legal entity can obtain the Electronic Tax Registers (ETRs) Maintenance Technician licence, provided that the Director of the Department of Electrical and Mechanical Services is satisfied that he/she:
- has the technical knowledge on the specific subject and fulfills these requirements by submitting all the necessary proof regarding the supplying of parts and software support from a reliable source;
- a bank guarantee is secured to the Department of Electrical and Mechanical Services, for an amount that the Director of the Department will decide for ensuring the proper seal use.
Where to Apply
The application for the Electronic Tax Registers (ETRs) Maintenance Technician licence, can be submitted either through the PSC Cyprus or by contacting directly the competent authority:
Department of Electrical and Mechanical Services
Agiou Ilarionos Avenue, Kaimakli, 1426 Nicosia, P.O BOX 29669,1722 Nicosia
Tel.:+357 22 800514, +357 22 800433
Which Certificates must be Submitted
The application must be accompanied by the following supporting documents:
- Means of Proof / Certificates:
- regarding technical knowledge (experience and seminars, training etc.) in the maintenance of the above ETRs;
- regarding the supply of spare parts from a reliable source (manufacturer/importer) for at least five(5) years after sale;
- from a reliable source (manufacturer/importer) for software support.
- Maintenance log book;
- A bank guarantee, from a Banking Organisation established in the Republic of Cyprus, secured to the Department of Electrical and Mechanical Services, for the amount of €4.271,50 on the proper use and safeguarding of the seals**.
**The maintenance license, provided that it is approved, is valid provided that the original bank guarantee is submitted to the accounts section of the Department.
- Means of Proof / Certificates:
Fees Applicable & How to Pay
There are no fees applicable.
The applicant is informed regarding the authorization decision within one month from the date that the application form and supporting documents were duly submitted.
Licence Validity Period
The license is valid as long as the bank guarantee is valid. When the bank guarantee expires it must be renewed and submitted to the Department of Electrical and Mechanical Services for the licenced technician to maintain his/her license.
Dispute with the Competent Authority's Decision
How to File an Administrative Action
Administrative Action Against a Competent Authority’s Decision
Any person may file an Administrative Action at the Administrative Court against a decision, act or omission of any competent authority or body.
Pursuant to Article 146 of the Constitution, an Administrative Action may be lodged within 75 days from the date of the decision or act or omission or from the day when such decision or act or omission was notified to the applicant.
The Administrative Court acts as a cassation Court and not as a substantive Court. In other words, the Administrative Court may:
I. Dismiss the Administrative Action
II. Annul wholly or partially the contested decision or act
III. Compel the relevant authority or body to take a certain action
After a decision is annulled, the authority and/or public body must reverse things back to the state prior to when the concerned decision and/or act was executed and reexamine.
How to Appeal
An Appeal may be filed against the Administrative Court’s first-instance decision within a period of 42 days from the date such a decision was given.
At the Supreme Court (Court of Appeal Section) hearing, the contested issue of the appeal remains the legality of the decision or act already adjudicated. However, such a revision of the legality of the decision or act is solely examined on the matters and the extent that the two parties have limited the reasons in the relevant notice of appeal.
The decision adopted by the Supreme Court is considered final in relation to the matter that has been judged.
Legislation & Obligations
Which Laws and Regulations Apply
see “Applications & Documents”
What are my Obligations
Licensed Electronic Tax Registers (ETRs) maintenance technicians are obliged to ensure the requirements for the quality of the maintenance by complying with the following:
- to guarantee the supply of required parts for at least 5 years after sale date;
- the Electronic Tax Registers is accompanied by a maintenance booklet issued by the maintainer and contains the following:
- manufacturer information and full details of the importer or dealer;
- type of Electronic Tax Register;
- power consumption at any state;
- number and date of the final approval;
- user data (Name/surname, tax identity number, Tax registration number);
- installation date;
- first operation date;
- page for conversions or concessions to other users;
- page specifying change of address;
- references for the call of the maintainer;
- beginning time and date of maintenance;
- end time and date of maintenance;
- maintenance technician information (Name/surname, tax identity number, Tax registration number).
- overall description for all abnormalities/breakdowns encountered and if the seal was removed or not;
- report of the number of the last tax ticket issued and the reset ticket before maintenance occurs;
- report of the initial and final number of the tax tickets that the maintenance technician printed during testing. The testing tickets are signed and sealed by the maintenance technician and kept in the users tax books;
- delivery Date and Time of the Electronic Tax Register in case the maintenance took place elsewhere than the Electronic Tax Register operating place;
- all pages of maintenance/repair must be signed by the technician and the owner.
The Department of Electrical and Mechanical Services supervises the licensed Electronic Tax Registers (ETRs) maintenance Technicians, in order to ensure compliance with the provisions of the relevant Laws and Regulations and the terms of the licence.