WO2013175458A1

WO2013175458A1 - Method for performing a tax reduced transaction between an entitled person and a trader and a system for performing the method according to the current invention.

Info

Publication number: WO2013175458A1
Application number: PCT/IB2013/054367
Authority: WO
Inventors: Marc Jozef Hendrik Stockbroekx; Johan VAN MENSEL
Original assignee: Marc Jozef Hendrik Stockbroekx; Van Mensel Johan
Priority date: 2012-05-25
Filing date: 2013-05-27
Publication date: 2013-11-28
Also published as: BE1020685A3; EP2856415A1

Abstract

Method for performing a tax reduced transaction between an entitled person and a trader, whereby a verification service, based on an electronic database, verifies electronically based on the electronically entered transaction data of the transaction if the transaction with a tax reduction may proceed, and encrypts at least a part of the transaction data electronically in a code coupled to the transaction and then offers the transaction data electronically to the authorisation service which delivers a certificate for the trader to substantiate the tax reduced transaction.

Description

Method for performing a tax reduced transaction between an entitled person and a trader and a system for performing the method according to the current invention.

The current invention relates to a method for performing a tax reduced transaction between an entitled person and a trader, according to the first claim.

The current invention also relates to a system for performing the method according to the current invention.

Performing and verifying tax reduced transactions between entitled persons and traders is an administrative difficult and complicated task which, moreover, is often subject to fraud. Tax reduced transactions are for example transaction performed by a diplomat who is entitled to perform certain purchases, sometimes limited in time and even amount (quota), in the country hosting the diplomat.

Often, the trader who is confronted with the question to perform a transaction with a reduced tax, or even tax-free, is not capable to verify if the person is actually entitled to perform the transaction with a tax reduction. Since the trader himself is often responsible for collecting the necessary taxes, such as for example VAT (value added tax), when performing transactions and thus often still has to pay the taxes if the necessary conditions were not met to let the transaction with a reduced tax proceed, it is important for the trader to determine with certainty, preferably at the moment of the transaction itself, if all conditions for performing a tax reduced transaction were met.

Moreover, it is for the government not easy to verify if all tax reduced transactions indeed met all conditions to be entitled to tax reduction and if the evidence offered by the trader, such as for example invoices, etc., are true.

According to known methods to handle these situations, the entitled person convinces the trader for example that the transaction may indeed proceed with tax reduction. During an inspection by the government the trader must then convince the government, for example based on the identity of the entitled person, the invoice of the transaction with thereon the transaction date, the goods and/or services related to the transaction, etc., that the transaction was indeed allowed to proceed with tax reduction, for example without VAT and/or excise duties, etc. If, however, the trader can do this insufficiently, for example because the entitled person had yet reached his maximum quota for the services and/or goods or appears to be no entitled person (anymore) at the moment of the transaction at all, the trader himself must, however, often pay the tax to the government after which he may for example try to recover the tax from the (entitled) person, which is often difficult, considering that entitled persons are often diplomats and/or are often abroad.

Thereby, it is often difficult for the entitled person to convince the trader to proceed the transaction immediately with tax reduction, whereby the transaction still proceeds with payment of the taxes and then the taxes are recovered later by the entitled person. An example of such a method is for example described in GB2480664A. Such methods are, however, administrative still relatively complicated.

For the government it is also difficult to verify if an already occurred tax reduced transaction was entitled. The documents that are indeed offered to account by the trader, such as for example an invoice, are after all counterfeitable such that for example other unrelated transactions, which were performed without tax reduction, are yet included in an invoice which was performed with tax reduction as if they were performed without tax reduction whereafter the paid taxes are for example withheld by the trader and not declared to the government.

Therefore, it is an aim of the current invention to provide a method which makes it possible to let tax reduced transactions run more smoothly for the trader an the entitled person and whereby the government may more easily verify the tax reduced transactions.

This is achieved with a method according to the technical features of the first claim. Thereto, the method for performing a tax reduced transaction between an entitled person and a trader comprises the following steps and features:

a. a verification service verifies, based on an electronic database with conditions for performing tax reduced transactions determined by an authorisation service, electronically based on the electronically entered transaction data of the transaction if the transaction with a tax reduction may proceed,

b. the verification service encrypts electronically, if the transaction may proceed with a tax reduction after the verification based on the transaction data, at least a part of the transaction data in a code coupled to the transaction,

c. the verification service then offers the transaction data electronically to the authorisation service,

d. the authorisation service verifies the transaction data independently and e. the authorisation service, if the transaction with a tax reduction may proceed, delivers a certificate to the trader to document the tax reduced transaction, for example during an inspection by the government where the proper collection of taxes, such as for example VAT, excise duties, etc., is verified.

By using a verification service, which may be part of the government but is preferably a party in addition to the trader, the entitled person and the authorisation service, it is obtained that an independent person may guide the tax reduced transaction.

The trader may for example mean a company or natural person or more of one or more of these which for example offers goods and/or services. For example a company which exploits a shop wherein alcohol is sold.

The entitled person may for example mean a diplomat, an equivalent, a privileged, etc. which under certain circumstances are entitled to perform transactions with tax reduction. For example, purchasing alcohol without VAT or even excise duties, etc. The authorisation service may for example mean a service of the government which is responsible for the authorisation for performing tax reduced transactions, for example customs services of a government

Taxes may for example mean VAT, excise duties, etc.

Step a makes it possible for the trader, for example at the moment of the transaction, such that it is for example avoided that the entitled person only recovers the unduly paid taxes at a later moment, but not necessarily limited thereto, to let the verification service verify if the transaction may indeed proceed with tax reduction. Hereto, for example transaction data of the transaction are entered electronically by the trader after which the verification service verifies based on the transaction data if the transaction may indeed proceed tax reduced. Hereby, the verification service makes use of an electronic database wherein the conditions determined by the authorisation service are included. Because it is already verified in an early stage if the transaction may indeed proceed tax reduced, it is avoided that the entitled person must convince the trader or that a trader falsely lets proceed a tax reduced transaction.

The transaction data comprise for example one or more of:

- identification data of the entitled person, for example one or more of biometric data, name, address, identification code, for example an identification number, whereby the identification code, for example the identification code, was for example issued by the verification service or authorisation service or the government and is for example mentioned on a card, for example a membership card for he services of the verification service, for example in digital form, for example magnetic, on a chip, etc.,

- amount of the transaction without taxes,

- amount of the transaction with taxes,

- taxes,

- reference number of the transaction, for example reference number of the invoice belonging to the transaction, - identification data of the trader, for example one ore more of biometric data, name, address, identification number, whereby the identification number was for example issued by the verification service or authorisation service or the government and is for example mentioned on a card, for example a membership card for the services of the verification service, for example in digital form, for example magnetic, on a chip, etc.,

- data on the kind of the services and/or goods of the transaction, for example one ore more of a description of the goods and/or services, a classes of the goods and/or services, the amount of goods and/or services, etc.

- data on the time of the transaction, for example one or more of date, time, etc.

- the place of the transaction,

- etc.

The identification data of the entitled person can also, for example next to the possibilities enumerated above, comprise an identification code which has to be memorized by the entitled person and which needs to be electrically inputted by the entitled person as verification of the entitled person. In case the entitled person needs to memorize the identification code, the identification code must be static, meaning that the identification code substantially does not change in time, for example only when the entitled user requests so. Such an embodiment is however not critical for the present invention and the identification code can also be dynamic and can for example be a one-off code changing every time the entitled person tries to perform a transaction and thus for example consults the electronic database of the verification service. According to such an embodiment the verification service, more in particular the electronic database of the verification service, generates a new identification code each time a new transaction is started, for example when the entitled person logs in to the verification service, for example with the card, for example with the magnetic strip of the card and/or the chip on the card. Preferably, the identification code is communicated to the entitled person using an alternative way and subsequently additionally entered electronically, for example by the entitled person or the trader. According to a preferred embodiment, the identification code is for example communicated to the entitled person in a way allowing the entitled person to learn the identification code at the location of the transaction, for example by telephone, more in particular by SMS (short message service), and/or by e-mail, when the entitled person has access to the internet with, for example, his mobile phone, if it is for example a smart phone. Such a method of communicating the identification code has as an advantage that the identification code is sent to the entitled person when performing the transaction to realize a further control of the identity of the entitled person. Additionally, entitled persons, especially diplomats, are less inclined to pass on their telephone together with the card to a person wishing to present himself as entitled person, since a phone often comprises personal and/or sensitive information.

The electronic database comprises for example information on one or more of:

- identification data of the persons which at a certain moment, for example the moment of the transaction, are entitled to perform tax reduced transactions, for example one ore more of biometric data, name, address, identification code, whereby the identification code was for example issued by the verification service or verification service or the government and is for example mentioned on a card, for example a membership card for the services of the verification service, for example in digital form, for example magnetic, on a chip, etc., the telephone numer and/or e-mail adres of the entitled person, for example to forward the identification code generated by the verification service to the entitled person as described above, etc.,

- data about goods and/or services which are allowed, whether or not taking into account certain quota imposed by the authorisation service, to be traded with tax reduction,

- etc.

According to preferred embodiments of the current invention, the electronic database also comprises of one or more of:

- the place of the transaction,

- etc.

This information can for example be used to prevent fraud, for example to prevent that a single transaction is used multiple times, for example two times or more, for example to unjustifiedly try to reclaim taxes.

According to preferred embodiments of the current invention the electronic transaction data of the transaction are entered by the trader when drawing up an invoice belonging to the transaction.

Such a preferred embodiment is, however, not necessary for the current invention and the trader may also let the transaction proceed without tax reduction after which the invoice corresponding with the transaction is sent to the verification service and de verification service enters the transaction data electronically. In such a way, the traders which are for example not connected electronically with the verification service may still offer tax reduced transactions. The taxes must then be paid back later to the entitled person and recovered from the trader. This may for example be done based on agreements between the verification service and the trader whereby it becomes possible that if a transaction is allowed tax reduced, the taxes are recovered by the verification service by means of for example a direct debit (SDD), also called incasso or domiciliation, after which the verification service transfers the taxes to the entitled person.

According to preferred embodiments of the current invention transaction data are entered electronically on a computer of the trader.

According to embodiments of the current invention the transaction data are sent electronically to a computer of the verification service, which is for example connected with at least a part of the database and/or whereon at least a part of the database is present.

According to further preferred embodiments of the current invention the transaction data are sent to the computer of the verification service in the form of a pro forma invoice.

According to further preferred embodiments of the current invention the transaction data are sent electronically over a computer network, for example an intranet or the internet.

According to preferred embodiments of the current invention at least a part of the transaction data is inserted in the computer of the trader by means of an electronic carrier, for example a card carried by the entitled person with thereon some identification data such as for example name, address, identification number, etc. the card comprises for example a magnetic strip whereon these data are applied.

Then, because the verification service encrypts at least a part of the transaction data electronically, if the transaction after the verification based on the transaction data may proceed with a tax reduction, in a code coupled to the transaction, the transaction code, it is avoided that later that part of the transaction data which was encrypted in the code is changed since the encryption of the code is preferably such that the encryption generates different codes with different transaction data such that by means of the code it may be verified if the transaction data were changed. Since the encryption is done by a verification service independent of the trader and the code is coupled to the transaction, more specifically to the transaction data, it may be verified later, for example by the verification service, if the code agrees with the transaction data. Preferably, the code coupled to the transaction data is also coupled back to the trader which must then save it together with the transaction data for substantiating the tax reduction. Preferably, the code is also saved together with the transaction data by the verification service such that in discussion the verification service may also verify which were the original transaction data.

In preferred embodiments of the current invention, based on the transaction data, more preferably the pro forma invoice sent before by the trader, an electronic invoice belonging to the transaction whereon the code is mentioned is drawn up by the verification service or the trader. If the trader himself draws up the invoice belonging to the transaction with code, the invoice is preferably sent electronically to the verification service for verifying such that the verification service may compare the transaction data and the code with the previously received transaction data and the generated code based on the previously received transaction data and only based on this verification the transaction data are sent to the authorisation service.

Since the trader must keep the invoice in its accounts and must also hand over a copy to the entitled person, and the verification service preferably always keeps a copy of such a generated code and the corresponding transaction data, for example in the form of a copy of the electronically drawn up invoice, it becomes easier for the verification service and/or the authorisation service to verify whether the code corresponds with the transaction data.

According to preferred embodiments of the current invention the electronic encryption of the transaction data is done by a checksum algorithm.

Because of the independent verification by the authorisation service in steps c and d a next verification is applied in the system whereby still inaccuracies may be avoided. It also becomes possible to very quickly perform the verification because the transaction data were offered electronically to the authorisation service if they were verified electronically, for example to an own independent database.

According to preferred embodiments of the current invention, there is a time difference, for example 1 , 2, 3, 4 days preferably less for example only a few hours or only half an hour, between the verification by the verification service and the verification by the authorisation service in order to avoid that by transactions by the entitled person following each other too fast the database of the verification service does not correspond with the reality at the moment of a following transaction.

According to preferred embodiments of the current invention the transaction data are sent electronically to a computer of the authorisation service.

Then, because the authorisation service, if the transaction with a tax reduction may proceed, delivers a certificate for the trader to substantiate the tax reduced transaction, it is obtained that the trader may easily substantiate the transaction by showing the certificate during a possible inspection by the government.

According to preferred embodiments of the current invention the certificate contains an identification for the identification of the certificate, in order to for example determine later to which transaction the certificate belongs. This identification may for example be one or more of: a reference number issued by the authorisation service, a reference to the trader and the invoice number, the code, etc.

According to preferred embodiments of the current invention, the certificate is an electronic certificate which is sent electronically to the trader. According to further preferred embodiments of the current invention the electronic certificate is sent to the verification service which then sends it preferably to the trader. Alternatively, the electronic certificate may for example be sent to both the verification service and the trader by the authorisation service. Preferably the verification service, more preferably also the authorisation service, keeps a copy of the certificate, preferably the electronic certificate. Preferably, also an acknowledgement is sent to the entitled person, preferably in an electronic way, for example by means of an e-mail or an SMS (short message service), that the transaction has correctly proceeded tax reduced.

According to preferred embodiments of the current invention the electronic certificate is sent electronically to the computer of the trader.

According to further preferred embodiments of the current invention the electronic certificate is sent electronically over a computer network, for example an intranet or the internet.

According to preferred embodiments of the current invention the electronic certificate is an electronic document that may be printed, for example document in pdf (Portable Document Format) format.

According to preferred embodiments of the current invention, the certificate contains one or more of the transaction data, for example identification data of the trader and the invoice number, in order to couple the certificate uniquely to the transaction.

According to preferred embodiments of the current invention, a copy of the certificate is also kept by the authorisation service and/or the verification service in order to be able to verify the correctness of the certificate.

The invention also relates to a system provided for performing the method according to any one of the preceding claims, whereby a computer of a trader, a computer of a verification service and a computer of an authorisation service are provided such that the computer of the verification service is provided to verify, based on an electronic database available for the computer with conditions for performing tax reduced transactions determined by the authorisation service, based on transaction data entered electronically on the computer of the trader if the transaction may proceed with a tax reduction, and, if the transaction with a tax reduction may proceed after the verification based on the transaction data, is provided to encrypt at least a part of the transaction data electronically in a code coupled to the transaction and then to offer the transaction data electronically to the computer of the authorisation service which, after an independent verification of the transaction data, and if the transaction with a tax reduction may proceed, delivers a certificate for the trader to substantiate the tax reduced transaction.

The invention will be further elucidated by means of the appended figures which show a specific embodiment of the method according to the current invention.

Figure 1 a and 1 b show together an overview of an embodiment of the method and the system of the current invention.

Figure 2 shows an overview of an alternative embodiment of the method and the system of the current invention.

Figure 3 shows an overview of an alternative embodiment of the method and the system of the current invention.

Figure 4 shows an overview of an alternative embodiment of the method and the system of the current invention.

Figure 1 a shows for example a first part of an embodiment of the method according to the current invention for performing a tax reduced transaction between an entitled person and a trader.

In a first step I a first part of transaction data related to the entitled person is entered electronically for example by means of an identification card. In this case, the identification data comprise for example name, address and card number of the entitled person.

These transaction data are both shown then for example sent electronically over a computer network to a computer of the verification service which verifies if the person is indeed entitled to perform a tax reduced transaction. Hereto, the computer of the verification service is for example connected with a computer of the authorisation service, indicated with "VAT ADM" server.

In step II is then for example indicated to the trader that the person is indeed an entitled person and that indeed a tax reduced transaction may be performed.

Then, the trader for example further enters some further transaction data such as for example the amount of the purchase including VAT and the number of the invoice. In this way, a pro forma invoice is created which in step III is then sent electronically to the computer of the verification service.

Figure 1 b shows that then in step IV and based on the pro forma invoice the code is sent wherein at least a part of the transaction data were encrypted. Also, the amount excluding VAT is sent to the trader. Based on this information the trader completers the invoice in step V. Based on this invoice the transaction with the entitled person is completed. A copy of the invoice is also handed over to the entitled person in step V.

In step VI the trader sends a copy of the invoice electronically to the computer of the verification service which for verification compares the transaction data of the invoice and the code with the previously received transaction data and generated code. If the transaction data and the code do indeed agree the computer of the verification service sends the transaction data to the computer of the authorisation service in step VII which then in step VIII after an independent verification of the transaction data and if the transaction with a tax reduction may proceed delivers a certificate for the trader or its accountant (step IXb) to substantiate the tax reduced transaction. In step IXa the entitled person is also informed of the confirmation that transaction may indeed proceed tax reduced, for example by sending him a copy of the certificate.

Figure 2 shows a more schematic overview of an alternative embodiment of the method and the system according to figures 1 a and 1 b. The interaction between the verification service and the authorization service is for example shown in a simplified way.

Figure 2 also shows that use is being made of an identification code for the further identification of the entitled person.

As described above, the identification data of the entitled person in such a case comprise a dynamic identification code, for example a one-off identification code which changes with every identification attempt of the entitled person. In the embodiment shown in figure 2 for example a new identification code is generated every time the entitled person tries to perform a transaction, therefore for example consults the electronic database of the verification service. In the embodiment shown the verification service, more in particular the electronic database of the verification service, generates a new identification code each time a new transaction is started, for example when the entitled person logs in with the trader for performing a transaction, for example when the entitled person logs in electronically to the verification service during this, for example with the card, for example with the magnetic strip by passing this through a card reader.

As shown further, the identification code is communicated along an alternative rout to the entitled person and subsequently as a verification fo the identity of the entitled person electronically inputted, for example by the entitled person or the trader in step la. In the shown embodiment, the identification code is communicated to the entitled person in a way allowing the entitled person to lear the identification code at the location of the transaction., for example by phone, more in particular by SMS (short message service), or by e-mail, when the entitled person has access to the internet with, for example, his mobile phone, if it is for example a smart phone. Such a method of communicating the identification code has as an advantage that the identification code is sent to the entitled person when performing the transaction to realize a further control of the identity of the entitled person. Additionally, entitled persons, especially diplomats, are less inclined to pass on their telephone together with the card to a person wishing to present himself as entitled person, since a phone often comprises personal and/or sensitive information.

Once the identification code is inputted and controlled, the transaction can further run as described above.

The embodiment shown in figure 3 is different from the embodiment shown in figure 2 in that an invoice is not being issued by a single computer but that an already existing computer configured by the trader is being used.

Hereto, a first part of transaction data is inputted concerning the identity of the entitled person in a first step I. In the present case the identification data for example comprise name, address and card number of the entitled person.

These transactiondata are, as shown, for example electronically forwarded over a computernetwork to a computer of the verification service which verifies whether the person indeed is entitled to perform a tax reduced transaction. Hereto, the computer of the verification service for example is connected to a computer of the authorisation service, indicated with "VAT authority" server.

Also a one-off identification code is generated by the verification service and sent to the entitled person by SMS and/or e-mail and inputted in step la, as described above.

In step II, after the identification code is inputted and compared to the code generated by the verification service, the trader is informed that the person indeed is a entitled person, for example by confirmation that the identification code is correct, and that indeed a tax reduced transaction can be executed.

Subsequently, the trader inputs for example some further transaction data. In the embodiments shown this for example is done by inputting an excerpt of an existing computer, for example a cash register. In this way a proforma invoice is generated which subsequently in step II is electronically sent to the computer of the verification service.

Similar to figure 1 , subsequently in step IV and based on the proforma invoice the code is transmitted wherein at least part of the transaction data was encoded. Also the amount VAT exclusive is sent to the trader. Based on this information the trader completes the invoice in step V. Based on this invoice the transaction is then completed with the entitled person by payment of the invoice excluding the taxes in step X. A copy of the invoice is also given to the entitled person.

In step IV the trader sends a copy of the invoice electronically to the computer of the verification service which compares for verification the transaction data of the invoice and the code with the previously received transaction data and the generated code. If the transaction data and the code indeed correspond, the computer of the verification service forwards the transaction data to the computer of the authorisation service in step VII which subsequently in step VIII, after an independent control of the transaction data and if the transaction can proceed with a tax-reduction delivers a certificate for the trader or for example his bookkeeper (step IXb) to substantiate the tax reduced transaction. Also in step IXa, the entitled person is informed of confirmation that the transaction indeed can proceed with a tax- reduction, for example by sending him a copy of the certificate.

Figure 4 shows an overview of an alternative embodiment of the method and the system of the current invention. According to the shown alternative embodiment this time an invoice is generated by the trader which subsequently is paid without taxes by the entitled person. Also, preferably a document is drafted based on the identification data of the entitled person in step XI on the basis of which the veracity of the generated invoice can be checked. Subsequently, the invoice and, if present, the document based upon which the veracity of the generated invoice can be checked is sent to , for example, the verification service who, similar to figure 1 , subsequently in step IV and based on the invoice generates the code in which at least part of the transaction data is coded. Based on this information this time the verification service completes the invoice.

In step IV this time the verification service sends a copy of the invoice to the computer of the verification service which compares the transaction data of the invoice and the code for verification the transaction data of the invoice and the code with the previously received transaction data and the generated code. If the transaction data and the code indeed correspond, the computer of the verification service forwards the transaction data to the computer of the authorisation service in step VII which subsequently in step VIII, after an independent control of the transaction data and if the transaction can proceed with a tax-reduction delivers a certificate for the trader or for example his bookkeeper (step IXb) to substantiate the tax reduced transaction. Also in step IXa, the entitled person is informed of confirmation that the transaction indeed can proceed with a tax-reduction, for example by sending him a copy of the certificate. Claims:

Method for performing a tax reduced transaction between an entitled person and a trader, whereby a verification service, based on an electronic database with conditions for performing tax reduced transactions determined by an authorisation service, verifies electronically based on the electronically entered transaction data of the transaction if the transaction with a tax reduction may proceed, and, if the transaction may proceed with a tax reduction after the verification based on the transaction data, encrypts at least a part of the transaction data electronically in a code coupled to the transaction and then offers the transaction data electronically to the authorisation service which after an independent verification of the transaction data and if the transaction may indeed proceed with a tax reduction delivers a certificate for the trader to substantiate the tax reduced transaction. Method according to claim 1 , whereby the verification by the verification service if the transaction with a tax reduction may proceed is done at the moment of the transaction.

Method according to claim 1 or 2, whereby transaction data comprise one or more of the following: identification data of the entitled person, for example one or more of biometric data, name, address, identification code, whereby the identification code was for example issued by the verification service or authorisation service or the government and is for example mentioned on a card, for example a membership card for he services of the verification service, for example in digital form, for example magnetic, on a chip, etc., amount of the transaction without taxes, amount of the transaction with taxes, taxes, reference number of the transaction, for example reference number of the invoice belonging to the transaction, identification data of the trader, for example one ore more of biometric data, name, address, identification number, whereby the identification number was for example issued by the verification service or authorisation service or the government and is for example mentioned on a card, for example a

Claims

membership card for the services of the verification service, for example in digital form, for example magnetic, on a chip, etc., data on the kind of the services and/or goods of the transaction, for example one ore more of a description of the goods and/or services, a classes of the goods and/or services, the amount of goods and/or services, etc. data on the time of the transaction, for example one or more of date, time, etc. the place of the transaction.

Method according to any one of the preceding claims, whereby the electronic database comprises information on one or more of: identification data of the persons which at a certain moment, for example the moment of the transaction, are entitled to perform tax reduced transactions, for example one ore more of biometric data, name, address, identification code, whereby the identification code was for example issued by the verification service or authorisation service or the government and is for example mentioned on a card, for example a membership card for the services of the verification service, for example in digital form, for example magnetic, on a chip, etc., data about goods and/or services which are allowed, whether or not taking into account certain quota imposed by the authorisation service, to be traded with tax reduction.

Method according to claim 4, wherein the identification code is dynamic.

Method according to claim 5, wherein the identification code is a one-off identification code which changes with every identification attempt of the entitled person.

Method according to claim 6, wherein each time the entitled person attempts to perform a transaction and thus consults for example the electronic database of the verification service, the identification code changes.

Method according to one of the claims 4 - 7, wherein the verification service generates the new identification code.

Method according to one of the claims 4 - 8, wherein the identification code each time is communicated to the entitled person and subsequently is additionally inputted, by for example the entitled person or the trader.

10. Method according to claim 9, wherein the identification code is communicated to the entitled person in a way allowing the entitled person to learn the identification code at the location of the transaction, for example by phone, more in particular by SMS (short message service), or by e-mail, when the entitled person for example has access to the internet through, for example, his mobile phone, if it is for example a smart phone.

1 1 . Method according to any one of the preceding claims, whereby the electronic transaction data of the transaction are entered by the trader when drawing up an invoice belonging to the transaction.

12. Method according to any one of the preceding claims, whereby the transaction data are sent to the computer of the verification service in the form of a pro forma invoice.

13. Method according to any one of the preceding claims, whereby the transaction data are entered electronically on a computer of the trader.

14. Method according to any one of the preceding claims, whereby the transaction data are sent electronically to a computer of the verification service, which is for example connected with at least a part of the database and/or whereon at least a part of the database is present.

15. Method according to claim 14, whereby the transaction data are sent electronically over a computer network, for example an intranet or the internet.

16. Method according to any one of the preceding claims, whereby at least a part of the transaction data is inserted in the computer of the trader by means of an electronic carrier, for example a card carried by the entitled person with thereon some identification data such as for example name, address, identification number, etc.

17. Method according to any one of the preceding claims, whereby, based on the transaction data, more preferably the pro forma invoice sent before by the trader, an electronic invoice belonging to the transaction whereon the code is mentioned is drawn up by the verification service or the trader.

18. Method according to any one of the preceding claims, whereby there is a time difference, for example 1 , 2, 3, 4 days, preferably less for example only a few hours or only half an hour, between the verification by the verification service and the verification by the authorisation service.

19. Method according to any one of the preceding claims, whereby the transaction data are sent electronically to a computer of the authorisation service.

20. Method according to any one of the preceding claims, whereby the transaction data are sent electronically over a computer network, for example an intranet or the internet.

21. Method according to any one of the preceding claims, whereby the certificate is an electronic certificate which is sent electronically to the trader.

22. Method according to claim 21 , whereby the electronic certificate is sent to the verification service which then sends it preferably to the trader.

23. Method according to claim 21 - 22, whereby the electronic certificate is sent electronically to the computer of the trader.

24. Method according to claim 23, whereby the electronic certificate is sent electronically over a computer network, for example an intranet or the internet.

25. Method according to claim 21 - 24, whereby the electronic certificate is an electronic document that may be printed, for example document in pdf (Portable Document Format) format.

26. Method according to any one of the preceding claims, whereby also an acknowledgement is sent to the entitled person, preferably in an electronic way, for example by means of an e-mail or an SMS (short message service), that the transaction has correctly proceeded tax reduced.

27. Method according to any one of the preceding claims, whereby the certificate contains one or more of the transaction data, for example identification data of the trader and the invoice number, in order to couple the certificate uniquely to the transaction.

28. Method according to any one of the preceding claims, whereby a copy of the certificate, preferably the electronic certificate, is also kept by the authorisation service and/or the verification service in order to be able to verify the correctness of the certificate.

29. Method according to any one of the preceding claims, whereby the electronic encryption of the transaction data is done by a checksum algorithm.

30. System provided for performing the method according to any one of the preceding claims, whereby a computer of a trader, a computer of a verification service and a computer of an authorisation service are provided such that the computer of the verification service is provided to verify, based on an electronic database available for the computer with conditions for performing tax reduced transactions determined by the authorisation service, based on transaction data entered electronically on the computer of the trader if the transaction may proceed with a tax reduction, and, if the transaction may proceed with a tax reduction after the verification based on the transaction data, is provided to encrypt at least a part of the transaction data electronically in a code coupled to the transaction and then to offer the transaction data electronically to the computer of the authorisation service which after an independent verification of the transaction data and if the transaction with a tax reduction may proceed delivers a certificate for the trader to substantiate the tax reduced transaction.