Frequently Asked Question
Yes, smart cards have memory limits, but the TaxCore® system uses smart cards with specifications that are tested and guarantee that there would be no issues with storage space.
As a reminder, if an audit has not been performed by the time a secure element's unaudited amount reaches the limit, the secure element will stop signing new receipts. In this case, the secure element will continue signing invoices only after it receives a proof-of-audit for all unaudited invoices.
The limit is set by the tax authority during the process of secure element personalization. It can be different for a category of business or company depending on certain risk factors.
You can find more information about this in the below entries:
Jurisdiction | Entry |
Samoa | Secure Element Limit |
Fiji | Secure Element Limit |
Serbia | Secure Element Limit |