Article 88 of the Finance Act n°2015-1785 requires the use of cash registers equipped with software complying with the NF525 rules. This obligation concerns professionals liable for VAT and its application is immediate as of the date of entry into force of the text, 1 January 2018.
An immediate compliance of the software
The obligation to use cash register software that complies with the NF525 standard (such as Merlin for hairdressers and beauticians) is aimed at traders subject to VAT who accept cash payments from private individuals.
According to INFOCERT, it is not possible to be in the process of certification. In other words, the companies concerned by the obligation cannot present any document attesting to the completion of a compliance process. They must essentially provide documents guaranteeing the compliance of their software with the NF certification.
If a trader, hairdresser or beauty salon does not have a certification or attestation, it is exposed to the sanctions provided for by thearticle 88 of the 2015 finance law.
Sanctions for non-compliance
Tax administration officials with the rank of controller take charge of compliance checks on software used by taxpayers.
After each intervention, they draw up a report including information such as the references of the cash systems. In the event of irregularities, they apply the fine of 7,500 euros and oblige compliance, within 60 days of receiving the official report.
If they find anomalies after this period, the taxable person must pay another 7,500 euros per non-compliant software.
For information, the presentation of a false attestation or certificate is punishable by three years’ imprisonment and a fine of 45,000 euros.
How to proceed with the compliance of a collection software program
As a general rule, a simple update allows access to software that meets the rules of NF525 certification. However, for relatively old cash registers, it is sometimes essential to purchase a new computer program.
To avoid possible anomalies that could lead to heavy penalties, it is preferable to opt for certified software rather than a cash register system that is subject to a certificate of conformity from its publisher. Indeed, certificates do not always guarantee the absence of irregularities.
Intended for beauty salons, spas and beauty institutes, the Merlin, eMerlin and Merlin Air software packages have NF525 certification and offer users various functionalities: payroll management, stock management, etc.
Find out more about the NF525 standard:
Date of entry into force of NF525 certification
Data security for NF525 cash register software
How does the NF525 standard combat VAT fraud?
How do I know if the cash register software I use is certified?