EFD TRAINING EXAM 2026/2027
QUESTIONS WITH CORRECT
DETAILED ANSWERS LATEST UPDATE
THIS YEAR
1. In the context of Electronic Fiscal Devices (EFD), what is the primary architectural
difference between a Virtual Sales Data Controller (VSDC) and an External Sales Data
Controller (ESDC)?
A. VSDC functions via a secure cloud service provided by the tax authority, whereas ESDC is
a physical device connected to the POS.
B. VSDC requires local hardware for signing, while ESDC is entirely software-based in the
cloud.
C. ESDC uses asymmetric encryption while VSDC relies solely on symmetric session keys.
D. VSDC is only compatible with mobile applications, while ESDC is for desktop legacy
systems.
Answer: A
Conceptual Explanation: A VSDC is a cloud-based service that processes fiscal data over
the internet, while an ESDC is a hardware component physically located at the taxpayer’s
premises.
,2. Which cryptographic algorithm is most commonly mandated for generating digital
signatures in high-security EFD systems to ensure non-repudiation?
A. MD5
B. AES-128
C. ECDSA or RSA
D. SHA-1
Answer: C
Conceptual Explanation: Elliptic Curve Digital Signature Algorithm (ECDSA) and RSA are
asymmetric algorithms used for digital signatures, providing the necessary security for
fiscal transactions.
3. A ‘Fiscal Invoice’ produced by an EFD must contain a unique Internal Data Identifier. What
is the standard component used to ensure this ID cannot be predicted?
A. A sequential invoice counter combined with a cryptographically secure hash of the
previous transaction.
B. The merchant’s bank account number.
C. The current GPS coordinates of the POS terminal.
D. The cashier’s biometric signature data.
Answer: A
, Conceptual Explanation: EFD systems use transaction chaining, where each invoice
signature depends on the previous one, preventing retroactive manipulation of records.
4. When an EFD operates in ‘Offline Mode’ due to lack of connectivity, what is the ‘Audit
Ceiling’?
A. A predefined total value of sales or quantity of invoices that can be issued before the
device locks.
B. The maximum number of days the device can operate without synchronization.
C. The maximum height of the physical device storage.
D. The maximum tax rate allowed during a disconnection.
Answer: A
Conceptual Explanation: The Audit Ceiling is a security limit on the total sales amount or
number of receipts that can be stored offline before the device requires a mandatory data
upload.
5. Which of the following JSON status codes would likely indicate a ‘Validation Error’ in a
fiscal data packet sent to the tax authority server?
A. 200 OK
B. 101 Switching Protocols
C. 503 Service Unavailable
D. 400 Bad Request
QUESTIONS WITH CORRECT
DETAILED ANSWERS LATEST UPDATE
THIS YEAR
1. In the context of Electronic Fiscal Devices (EFD), what is the primary architectural
difference between a Virtual Sales Data Controller (VSDC) and an External Sales Data
Controller (ESDC)?
A. VSDC functions via a secure cloud service provided by the tax authority, whereas ESDC is
a physical device connected to the POS.
B. VSDC requires local hardware for signing, while ESDC is entirely software-based in the
cloud.
C. ESDC uses asymmetric encryption while VSDC relies solely on symmetric session keys.
D. VSDC is only compatible with mobile applications, while ESDC is for desktop legacy
systems.
Answer: A
Conceptual Explanation: A VSDC is a cloud-based service that processes fiscal data over
the internet, while an ESDC is a hardware component physically located at the taxpayer’s
premises.
,2. Which cryptographic algorithm is most commonly mandated for generating digital
signatures in high-security EFD systems to ensure non-repudiation?
A. MD5
B. AES-128
C. ECDSA or RSA
D. SHA-1
Answer: C
Conceptual Explanation: Elliptic Curve Digital Signature Algorithm (ECDSA) and RSA are
asymmetric algorithms used for digital signatures, providing the necessary security for
fiscal transactions.
3. A ‘Fiscal Invoice’ produced by an EFD must contain a unique Internal Data Identifier. What
is the standard component used to ensure this ID cannot be predicted?
A. A sequential invoice counter combined with a cryptographically secure hash of the
previous transaction.
B. The merchant’s bank account number.
C. The current GPS coordinates of the POS terminal.
D. The cashier’s biometric signature data.
Answer: A
, Conceptual Explanation: EFD systems use transaction chaining, where each invoice
signature depends on the previous one, preventing retroactive manipulation of records.
4. When an EFD operates in ‘Offline Mode’ due to lack of connectivity, what is the ‘Audit
Ceiling’?
A. A predefined total value of sales or quantity of invoices that can be issued before the
device locks.
B. The maximum number of days the device can operate without synchronization.
C. The maximum height of the physical device storage.
D. The maximum tax rate allowed during a disconnection.
Answer: A
Conceptual Explanation: The Audit Ceiling is a security limit on the total sales amount or
number of receipts that can be stored offline before the device requires a mandatory data
upload.
5. Which of the following JSON status codes would likely indicate a ‘Validation Error’ in a
fiscal data packet sent to the tax authority server?
A. 200 OK
B. 101 Switching Protocols
C. 503 Service Unavailable
D. 400 Bad Request
