To collect tax,  is one of the major  factor  that helps in economic  growth  of a country. EFDMS is used for optimizing the revenue collection  in tax administrations. Unlike second generation  system, where all fiscal devices use a simple GPRS  connection  to the revenue authority  servers and  send their reports and/or fiscal receipts in predefined  time intervals, the third generation EFDMS   eliminate   all   risks  of  fraud   and   add   additional   security   to  this connection.  It collects all the data  offline and at the end of the day sends the collected data to the VAT department online.