Anti-fraud cash register software: how to meet NF525 standards?
The obligation to equip a cash register with cash management software (e.g. for hair salons and beauty salons), meeting the rules of the certification NF525, came into force on 1 January 2018. This measure was developed to strengthen the fight against VAT fraud.
NF525 to prevent fraudulent practices
Prior to the entry into force of Article 88 of the Finance Act 2015, VAT taxable persons carrying out transactions with non-taxable persons could significantly reduce their tax, by implementing certain techniques.
The abandonment of sales transaction entries and the deletion of ticket lines are among the most common fraudulent practices. In many cases, merchants also perform pending note deletions as well as test ticket printing abuse.
With the entry into force of Article 88 of the 2015 Finance Act, the State wishes to prevent any fraudulent practices from taking place. This text imposes the acquisition of software that meets the strict rules of NF525 certification.
By way of information, VAT fraud generates losses ranging from 15 to 20 billion euros in the State’s coffers.
The requirements for NF525 certification
To obtain NF525 certification, software must provide optimal protection of data required for tax returns. Any function that offers the possibility to hide information in registered tickets must be removed.
A certified cash register system must also make it possible to trace the various operations carried out by users and to simplify the interventions of the tax authorities. Functionalities for the quick retrieval of recorded cash data must be integrated into the programmes, which will speed up each tax audit.
As a general rule, a taxable person must provide documents from an approved body to prove the compliance of his cash register software during an audit. However, if the taxpayer does not have an NF-certified computer programme, he can present a certificate of compliance from the publisher.
It should be noted that the presence of a certificate in no way prevents the checks to be carried out by the administration’s agents. The latter systematically evaluate the software. In the event of an anomaly, they immediately apply the penalties provided for by law: a fine of 7,500 euros per non-compliant cash register system or a prison sentence of three years and a fine of 45,000 euros.
In order to guarantee the compliance of a cash register system with the NF525 rules, it is strongly advised to turn mainly to products certified by an approved body such as AFNOR. The Merlin cash register software, developed by Ikosoft, is NF525 certified.
Related articles on the NF525 standard:
Impossible to be in the process of certification for your cash register software
NF525 certification of the software is mandatory
NF525 cash register software and data security
How do I know if my payment software is certified?