The scheme became mandatory in 1994 as set forth in Article 32-2 of the Value-Added
Tax Act. The tax credit of 0.5% at the time of implementation of the scheme was set to
be the same rate applied to the transactions using a cash register, with the intent of
preventing the distortion of the choice of payment means. The application of the scheme
was limited to small business owners which are required to enhance transparency in
commercial transactions.