Remote Audit

A remote audit is the process of transferring data to the tax authority’s system using the internet connection. It is the most common way to perform audits for any occasionally connected device.
An E-SDC checks if TaxCore.API is reachable. If TaxCore.API is reachable, the E-SDC authenticates the tax authority’s system by using a server-side certificate installed on the TaxCore.API endpoint, enabling HTTPS protocol. The tax authority’s system authenticates the E-SDC using a digital certificate issued on the Secure Element. The E-SDC starts sending audit packages, performing a series of audits until no more unaudited data is stored on its non-volatile memory.

Local Audit

A local audit is initiated by a taxpayer and it is a common scenario for devices that lack the ability to connect to the internet due to the technical limitations of the devices or limited infrastructure.

Unlike the remote audit process, during local audit, the E-SDC doesn't use the internet to submit the audit packages to TaxCore.API. Instead, those files are copied to an SD Card or a USB Flash Drive.

Here you can read more about the local audit: