Finance Act 2015 for cash register software

In order to strengthen the fight against tax fraud, the 2015 Finance Act requires professionals liable for VAT to use NF525 certified cash register software. This measure has been effective since 1 January 2018. Regarding certification, it is notably granted to cash systems that meet rules related, among other things, to data security.

The targets of the 2015 Finance Act

Cash register software (for hair salons and for beauty salons) is a computerised device dedicated to transactions between a trader subject to VAT and his non-taxable customers. Indeed, the certification obligation of the 2015 Finance Act is therefore addressed to both parties.

 

For example, managers of beauty salons and hairdressing salons exempt from value added tax are not obliged to use certified software. Those who have to provide invoices, when conducting transactions, are also not affected by the measure.

Proof of compliance and penalties

To prove the compliance of its cash register software with the new provisions of the 2015 Finance Act, a merchant can directly present the certification performed by an accredited body.

 

In the absence of certification, an individual certificate provided by the program publisher will suffice. This guarantees compliance with the rules of the NF525 standard.

 

In the event of irregularities in terms of compliance, a company may be required to pay a fine of 7,500 euros. It must then equip itself with certified software, within 60 days, in order to avoid the application of a second penalty.

 

Regarding the use of a false certificate, the law provides for a three-year prison sentence and a fine of 45,000 euros against the perpetrator of such an offence. It should be noted that these penalties can also be applied to the software publisher.

The rules of the NF525 standard

The norm NF525 is issued by AFNOR Certification. It imposes an identification of the collection processes and data. In addition, it requires optimal security of information related to electronic signature collection.
The rules of the NF525 standard also include data archiving. There is even the implementation of an audit trail. This is a traceability tool for cash receipts.

 

In short, software that complies with the NF525 standard must facilitate the verification of all information relating to transactions. They also prevent the implementation of any practice that conceals data that must be taken into account in the VAT return. Whether to avoid penalties or to speed up the calculation of the main source of revenue for public finances, it is preferable to use certified software.

 

Find out more about the NF525 standard:

 

Prohibition to have cash register software in the process of certification
The NF525 standard for cash register software and the fight against VAT fraud
How do I know if a cash register software is NF525 certified?
Merlin is THE certified cash register software for hairdressers and beauty salons