Internet interruption and complete device failure are different incidents. Without internet, a functioning SEF continues with offline receipts. If the fiscalization device cannot work at all, Instruction (MF) No. 01/2026 requires the special fiscal-receipt block and two consecutive periods: 48 hours to restore or replace the device and 5 days after that period to enter block receipts into SEF.
Classify the incident first
If the app and device work but ATK connectivity is unavailable, use the offline procedure: generate receipts, mark them “OFFLINE”, store and send after recovery. If the device cannot issue a receipt at all, use the complete-failure procedure.
Staff need this distinction because unnecessary manual fallback can create duplicates.
What the special block contains
The block is fiscalized at ATK and each receipt carries a printed serial number. There are two copies: the original for the consumer and a supplier copy.
Keep it controlled and record start and end time, device, operator and serial-number range.
First period: 48 hours for the device
Within 48 hours from complete stoppage, the taxpayer restores the device or provides a new one. The period is not expressed as working hours.
Contact the maintainer immediately and retain failure, intervention, recovery and acceptance-test records.
Second period: 5 days for SEF entry
Within 5 days after the 48-hour period, all block receipts are entered into SEF and sent automatically to ATK.
Use a two-person check of serial numbers, dates, items, tax, payment and total against the physical copy.
Reconciliation after recovery
Do not close the incident merely because printing works again. Reconcile the block, sales, inventory, payments and submitted receipts; every serial number needs a clear status.
- Incident report and stop time.
- Block range and retained copies.
- Repair or replacement within 48 hours.
- SEF entry within the following 5-day period.
- ATK-delivery and duplicate check.
- Sign-off by the reconciliers.
A procedure that protects continuity
System behavior and staff procedure should be designed together. Define who checks the device, connection and transaction queue at the start and end of a shift. During an incident, staff need a clear status and must avoid actions that create duplicates.
A short incident record—time, device, operator and action—makes the post-recovery check easier.
Test before the procedure is needed
Do not wait for a real outage to discover system behavior. Test controlled scenarios and repeat them after material device, network or configuration changes.
- Work with and without internet.
- Restart with pending transactions.
- Synchronization and duplicate control.
- Handover to the next operator.
Pre-launch check
Use this guide as a basis for discussion with your team and software provider. The actual setup depends on your activity, locations and internal procedures.
- Define items, tax rates, prices and payment methods.
- Set operator roles and shift responsibilities.
- Test sales, corrections, offline work and reports.
- Document the workflow and train staff before activation.
Practical questions
Who should review status after an interruption? +
The shift supervisor or designated owner should verify the queue, responses and any transaction requiring intervention.
How often should the workflow be tested? +
Test before launch and after significant changes. A short periodic test also keeps the procedure familiar to staff.
Must ATK be notified when a SEF location changes? +
Yes. The instruction lists location, sale, transfer, deregistration and cessation of activity among changes to be notified under ATK procedures.
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