Since the 2018 Finance Act, it has been mandatory to certify one’s cash register software and that this software respects conditions of inalterability, security, conservation and archiving. The initial objective is to fight against fraud on value added tax, commonly known as VAT.
What is cash register software
As a reminder, a cash register software is a computer program that runs at the heart of the cash register machine in order to allow its user to perform various tasks and operations in connection with cash collection but also in connection with the various facets of accounting. Cashing out thus concerns the so-called “front office” side and thus to the counter activity and the accounting part is used to structure the company’s activity with functionalities related to stock management, invoicing management.
What is cash register software certification?
If you are a merchant, dealing with private individuals, using a cash register software and subject to VAT, you must acquire a cash register software with a certification. This certification must be issued by the software publisher.
In order for your cash register software to be certified, it is imperative that it meets four basic criteria, namely:
- data retention
- data retention
- data archiving
- data inalterability
- securing data
Who provides the certification of the cash register software?
With a view to obtaining certification for your cash register software, you have the option of going through an accredited body that will issue a certificate or individual attestation that can be requested during possible audits by the tax authorities.
There are only two organisations accredited by the COFRAC (Comité Français d’Accréditation) issuing this certificate, namely, the AFNOR and the Laboratoire National de Métrologie et d’Essais (LNE).
The certificate must attest to the four criteria imposed by law for approval as well as the version number of the cash register software owned.
Finally, it is the merchant’s responsibility to request the cash register software publisher to provide him with the certification of the cash register software. The certification document must be presented in the event of an inspection, or a fine of €7,500 per cash register will be imposed. This is why it is imperative to have cash register software that complies with the conditions imposed by the law in force.