Certified cash register system & accounting/management software

As from the 1st of January 2018, VAT payers recording direct payments from their customers by means of accounting or management software or a cash register system to use software shall use a secure and certified software or cash register systems fulfilling conditions of immutability, security, storage and archiving of data. VAT payers shall evidence the fulfillment of the following conditions in case of tax audit: either the software or cash register system is certified by an accredited organization or the VAT payer has an individual certificate from the publisher of the software or cash system certifying compliance. This obligation will be laid down by Article 286, I-3° bis of the French tax code as from the 1st of January 2018.

The French tax authorities have issued public guidelines, on the 3rd of August 2016, regarding this new liability.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]