Since the 1 January 2018, the anti-VAT fraud law is in force and provides for heavy penalties, in case of use of cash register software that does not comply with rules NF525. This text is aimed at taxable persons liable to value added tax who carry out cash transactions with private individuals. Whether a retailer, a hairdresser or a beauty salon, it is therefore essential to check the compliance of cash systems with this standard in order to avoid possible sanctions.
What is the difference between a certification and an attestation?
First of all, it should be noted that the anti-fraud law does not require NF525 certification for all cash register software.
To prove the compliance of its computer programmes, a taxable person may present documents from an approved body or attestations provided by the publisher(s). The certification guarantees the quality and reliability of the protection, archiving, recording and securing software. It is obtained after a series of verification and validation procedures carried out by a certifying body.
The attestation, on the other hand, is drawn up and issued by the publisher. Although this document can be presented to the tax authorities, it does not necessarily guarantee the compliance of a cash register system with all nf rules. Some programmes are not free of anomalies and in the event of an audit, the sanctions applied can be particularly onerous.
For holders of software that is subject to simple name-based certificates, it is strongly advised to carry out some tests to check that it meets all the requirements of the standard.
Assessing the conformity of software
To start assessing the compliance of a software, it is ideal to look at its data tracking system.
Generally speaking, compliant checkout systems should track not only deletions and reprints of notes but also cancellations of previously cashed tickets, date changes and test version (school mode) printouts.
After this first step, it is necessary to check whether the software still allows the implementation of prohibited practices:
- Printing a ticket without mentioning duplicate
- Printing duplicate tickets without a unique number
- Modification of cashed tickets
- Printing a note without any attachment to a cashed ticket
- Printing a dummy note similar to the ticket
- Printing a ticket with a higher amount than the original ticket, etc.
If the checkout system prevents these types of transactions from taking place, it is undoubtedly compliant with NF525 rules.
For your information, it is not essential to test Ikosoft software certified by approved bodies such as Merlin, eMerlin or Merlin Air. These Merlin programmes have been accredited as they comply with the current standard.