Article 88 of Law n°2015-1785 of 29 December 2015 came into application on 1 January 2018. It requires the installation of certified cash register software. NF525 and provides for punishment for non-compliance with this standard.

A measure to prevent tax fraud

In an effort to strengthen the combating tax fraud, the Government has decided to tackle data concealment in shops accepting cash payments. Indeed, Article 88 of the law n°2015-1785 requires the use of software that meets the requirements of the NF525 standard. The obligation is aimed at any professional subject to VAT, using cash registers and carrying out transactions with non-taxable customers.

 

In addition, non-taxable businesses and self-employed entrepreneurs benefiting from VAT exemption are not affected by this law.

 

In order to qualify for certification, a computer programme must comply with certain rules. These have been developed to ensure the reliability and integrity of the data recorded.

The rules of the NF525 standard

A cash register software must first of all allow the identification of processes and data relating to cash receipts. Thanks to an electronic signature, it must then secures information about transactions of the retailer, hairdresser or beauty salon.
The computer programme must also systematically archive the data and be equipped with a traceability tool for collection operations. During controls, it allows the administration’s agents to easily and quickly restore all the data relating to transactions.

 

For information, by using software that does not meet the requirements of the NF525 standard, a professional is exposed to a fine amounting to 7,500 euros, a sum applied per non-compliant computer program.
In the event that he presents a false certification, he faces a three-year prison sentence and a €45,000 fine.

The implementation of a cash register system that complies with the standard in force

For recent cash registers, all that is required is a software update to comply with the requirements of the NF525 standard. Older equipment, on the other hand, often requires the purchase of a new certified computer program.

 

Merlin, eMerlin and Merlin Air are among the most reliable cash register software, dedicated to spas, hair salons and beauty salons. They comply with the new conditions of inalterability, security, archiving. At the same time, they offer various tools facilitating, among other things, the management of stocks and that of staff planning. Merlin is NF525 certified cash register software.

 

To avoid penalties provided for in Article 88 In order to comply with the 2015 finance law, to speed up the controls carried out by the administration and to optimise the management of the company’s activities, it is preferable to acquire a new software.

 

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