An EFD is a device with fool proof or inaccessible fiscal memory certified by a tax authority used to efficiently manage and control sales. It comprises a Point of Sale system (POS) and a virtual Sales Data Controller (SDC) connected together to produce e-receipts and e-invoices. It includes a secure element that transmits the fiscal (financial) data to the EFRIS system.

In addition, the option supports the issuance of e-receipts and invoices in offline mode. The device allows easier searching of fiscal data inside it in a read only mode, store e-receipts and e-invoices information and generate summary reports of daily, weekly, monthly and annual transactions of a business entity.