- Accounting - Management - Finance
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01 JAV 18
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Theoretical penalty(s) of non-compliance subject to the judge's discretion and, where applicable, to certain conditions
- 7500 € Fine€7,500 fine per non-compliant cash register system or for failure to prove certification
- 1 Damage to reputationRisk of inconsistency with company values - Ethics
Use of secure and certified cash register system or software
Scope of application
Any merchant equiped with a cash register software or system or an invoice/billing software carrying out transactions with individuals.
More specifically, the following are concerned :
- taxable persons subject to VAT, natural or legal persons, under private or public law, who make supplies of goods and services that do not give rise to invoicing (i.e. for retail customers), regardless of the sector of activity, as long as they use a cash register software or system;
- taxable persons who carry out transactions with both VAT-registered customers (business customers) and non-taxable persons (private customers);
- any private individual liable for VAT who sells goods or services, in particular on a platform that puts people in contact with each other at a distance, by electronic means, with a view to the sale of a good, the supply of a service or the exchange or sharing of a good or service;
- companies commissioned to manage customer payments using cash register software or systems on behalf of another taxable person.
Exclusion
Exceptions to certification apply in the following cases:<!-- --StartFragment---->
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professionally engaged only in commercial transactions with other professionals (B2B);</li>
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Professionals exclusively engaged in VAT exempt operations;</li>
<li>professionals benefiting from the VAT-based franchise;</li><li>professionals benefiting from the flat-rate reimbursement scheme for agricultural VAT;</li><li>companies whose entire payments are made through the direct intermediation of a credit institution. </li></ul><!-- --EndFragment---->
Description
Merchants equiped with a cash register software or system or invoice/billing software must obtain a compliance certification (norm NF525), issued by an accredited body or the individual certification of the publisher for the cash register or invoice software used. Please note that it is the professional's responsibility to request the compliance certificate from their supplier, as it is not provided automatically with the software.
The purpose of this certification is to demonstrate that the equipment used meets the following conditions:
The purpose of this certification is to demonstrate that the equipment used meets the following conditions:
- condition of inalterability: the software used must allow for the recording of all data relating to the regulations without them being altered;
- security condition : the software must be able to secure the original data, any changes and supporting documents;
- conservation condition: the software must record and close data over a given period
- archiving condition: the software must provide for an archiving period where the data are frozen and dated with a technical device to ensure the integrity of the information.
Note:
- for multi-function software (accounting/management/cash), only cash recording/collection/invoicing functions, and not the entire software, will need to be certified.
- specific features apply to invoicing software: the cash register number is not required; daily, monthly and annual closures are not required, provided that, in the event of an audit, the software can provide, at the request of the administration, the total payments recorded for a given period.
Authority
Direction générale des finances publiques (DGFiP)
Responsible(s)
Merchant equipped with software or cash system
