Fuel Reselling: Electronic Documents and Tax Surveillance

Abstract: Considering fraud and the challenges related to the surveillance of gas stations in Brazil, this paper aims to present models of electronic tax documentation and scenarios studied for the development of SAT-RP-e (Authentication and Transmission System of Electronic Pulser Register), an Internet of Things solution that aims to introduce a new electronic document and to transmit data collected from the fuel pumps to the tax surveillance bodies via the Internet. This paper also aims to show how electronic documents and automation, when used together, can enable the government to validate different data declared at different points in the supply chain and to indicate the most efficient allocation of government fiscals to determine points of fraud in the distribution of fuel, and the importance of a source of data that can be collected automatically, without human intervention.