- Mandatory Use of Secure Cash Register Systems: Under the French Tax Code, businesses subject to VAT that make sales to private customers must use cash register software or systems that ensure data inalterability, security, conservation, and archiving, although using such systems is not mandatory if the business chooses other methods for tracking collections.
- Compliance Certification Requirements: The obligation to use secure cash register systems must be justified by a certificate issued by an accredited body. As of February 16, 2025, businesses can no longer use individual certificates from software publishers to demonstrate compliance; only accredited certification is accepted.
- Penalties for Non-Compliance: Failure to comply with these regulations can result in fines and criminal penalties for producing false certificates. The tax authorities have the right to verify the authenticity of presented certificates with the issuing bodies, and penalties apply for non-compliance with the established cash register software obligations.
Source BOFIP
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