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1.     How will CFR Services On-Line be sure of the authenticity of the Tax Practitioner?
The Commissioner for Revenue enforces a 2-Step Authentication Mechanism through e-ID. To access CFR online systems a tax Practitioner will either use an Authentication Code (available through Mobile App); or through e-id’s using Chip and Pin.
2.     What is Two-Step Authentication Mechanism?
The commissioner for Revenue enforces a Two-Factor Authentication Mechanism for Tax Practitioners and users acting on behalf of Employers, Data Providers and Vat Holders. In addition to their e-ID account user name and password, these users are also required to provide a second-step Verification. Users can choose between “Method 1” using an Authenticator App on their smart-phone or else using the digital certificate stored on their e-ID Cards described below as “Method 2”.

Further information related to Two-Factor Authentication is available on Authentication Mechanism Guidelines.