Cash Register Compliance and
the New French Tax Regulation
France has reinforced the fight against value-added tax fraud for several years. Provisions of the finance law no. 2015-1785 - Article 88 establish the obligation for professionals’ subject to value-added tax to prove the use of a secured cash management system. At the end of 2015, the law was passed and the use of non-certified cash registers is prohibited beginning 01.01.2018. All cash registers must ensure compliance.
The Article 88 of French law no. 2015-1796 and BOI-TVA-DECLA-30-10-30-20160803 sets four conditions, which cash registers need to meet:
- Tamper-proof condition
- security condition
- retention condition
- archiving condition
In the case of a tax audit, the taxable person must submit to the tax authorities a certificate issued by an accredited body or an individual certificate from the manufacturer in order to prove that the software used meets these requirements.
QUORiON Data Systems validates and demonstrates compliance of its cash register software with the above-mentioned requirements with an individual certificate.