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

תקציר מקורי באנגליתarXiv:2609.04356v1 Announce Type: cross Abstract: This paper analyzes the implementation of blockchain-based integrity mechanisms in Greek Fiscal Electronic Mechanisms (FEMs) and the central tax information system eSEND. The study examines the cryptographic architecture of fiscal devices, including Electronic Cash Registers, Fiscal Printers, Fiscal Signing Machines, and FEMAS devices, which implement double or triple hash-chain structures to ensure transaction immutability. The transmission protocol between fiscal devices and the central database is also evaluated with respect to encryption, sequential validation, and blockchain verification. In contrast, the architecture of Electronic Invoicing Provider Services and the myDATA central platform is analyzed, highlighting the absence of bloc