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arXiv AI By Panagiotis Mavridis, Anargyros Baklezos, Christos Nikolopoulos

Blockchain-Enabled Secure Logging for Fiscal Electronic Mechanisms: Evaluation of the Greek eSEND and myDATA Tax Systems

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This paper evaluates how blockchain technology is used to secure Greek fiscal electronic mechanisms, focusing on the eSEND tax system and various fiscal devices such as Electronic Cash Registers and Fiscal Printers. It examines the cryptographic design of these devices, noting their use of double or triple hash‑chain structures to guarantee transaction immutability, and assesses the transmission protocol for encryption, sequential validation, and blockchain verification. The study contrasts this hardware‑based approach with the myDATA electronic invoicing platform, which lacks blockchain‑based integrity guarantees, and suggests that hardware mechanisms offer stronger protection against tampering and incomplete transactions.

Machine-generated by The Flow from the publisher's headline and feed description — not written or checked by a human. The full article lives at arXiv AI.

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