Secure cash register software: how to comply with NF525 standards?
The NF525 certification is intended for cash register software (hairdressing collection software, cash register software for beauty salons). It imposes rules concerning the traceability, inalterability and archiving of data.
A certification guaranteeing the protection of collection data
Any software with nf certification must not allow any concealment of data essential for VAT assessment. It must be equipped with a system for identification and tracing of all processes and information relating to collections.
Concerning the registration, the security is done by electronic signature. All information recorded in the cash register system cannot be modified or deleted. Errors and returns are automatically considered as new transactions.
As regards the retention of data, the minimum period imposed by the standard is six years. Furthermore, during a tax audit, an archiving system must facilitate the interventions of the tax authorities, by quickly restoring the data necessary for the calculation of VAT.
Note that archiving is systematic before any purging procedure. This rule ensures that the data is available at each intervention of the administration’s agents.
The NF252 certification procedure
A software cannot obtain a certification without meeting the NF525 rules. The verifications of its compliance are carried out by third party audit.
During the evaluation of a cash register system, the approved body looks not only at compliance with the conditions of inalterability, security and archiving, but also at the quality of the products and the maintenance of compliance.
Throughout its evolution, a software is subjected to numerous tests to check whether it meets the NF525 rules. As a general rule, the certification must be renewed every year and before the launch of each new version.
By way of information, this certification was developed by AFNOR to prevent practices aimed at reducing value added tax. VAT fraud leads to losses of up to €20 billion in the state coffers.
A compliance obligation for VAT taxpayers
Since 1 January 2018, VAT taxpayers receiving cash payments from individuals must equip their cash registers with software that meets the requirements of standard NF525. They can opt for computer programmes certified by an approved body or products whose compliance is attested by their publisher.
Although it can be presented during an inspection, the individual certificate provided by a developer does not always guarantee compliance with NF525 rules. However, in the event of an anomaly, the agents in charge of the checks can immediately apply sanctions.
In order to avoid the inconvenience of using certified products, it is recommended that only certified software be purchased. Merlin, eMerlin and Merlin Air are undoubtedly the most suitable computer programmes for hair salons, beauty salons and spas.
Articles concerning NF525 certification:
How do I know if my cash register software is NF525 certified?
All cash register software must have NF525 certification
Impossibility to have a cash register software in the process of NF525 certification
The finance law behind this certification
Fighting VAT fraud with NF525