VAT: Secure Cash Register Software Requirements and Compliance for Taxable Persons in France

• VAT-registered persons who use cash register software for sales to individuals must use secure, tamper-proof, and archivable systems for tax control.
• There is no obligation to acquire such software; the requirement applies only if such systems are used.
• Compliance is proven by a certificate from an accredited body or an individual attestation from the software provider.
• The rule does not apply to those who only use paper records or basic office software for invoicing without data storage.
• The obligation targets those making sales to individuals without mandatory invoicing; exclusive B2B operations are excluded.

Source: bofip.impots.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---