- French cash register software must ensure sales data retention and integrity through mandatory daily, monthly, and annual/fiscal-year closings; these closings are cumulative, irreversible, and required under the CGI and BOI guidance.
- A closing freezes the period’s data, generates cumulative totals, and produces a Z report with required information such as date/time, closed period, cash register ID, carried-over total, and period total; X reports are only intermediate summaries and do not close the period.
- NF525 adds a 24-hour rule: the daily closing period may not exceed 24 hours unless the next daily period starts earlier, and any inability to comply must be recorded in the JET.
- Required totals include daily, monthly, and annual/fiscal-year grand totals, plus a mandatory perpetual algebraic grand total; an optional perpetual absolute-value grand total may also be kept if implemented, and neither perpetual total may reset.
- Z reports must be sequentially numbered, securely stored, retained for the current year plus six previous years, and closings must be logged in the JET with specific event codes.
Source: fiscal-requirements.com
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.
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