What are fiscal devices?
These are electronic devices which contain a “fiscal memory”. A “fiscal memory” is a special read only memory which is permanently built into a fiscalised device to store tax information at the time of the sale.

There are three broad categories of the prescribed fiscalised devices and these are;
Fiscalised electronic registers, also referred to as electronic tax registers (ETRs);
Fiscalised printers; and
Electronic signature devices (ESDs)

How do I know the type of device I am required to use?
VAT registered retail operators are required, for the purposes of recording their business transactions, to use:
A fiscalised electronic register; or
A non-fiscalised electronic register together with a fiscal memory device.

All other operators who are required to use such devices but who are not retail operators are required to use:
An electronic signature device; or
A fiscalised electronic register; or
A non-fiscalised electronic register together with a fiscal memory device.