De witte kassa in Frankrijk – een update

2 februari 2021

Beginning on January 1, 2018, all cash register software, cash registers and other POS systems have been required to be secured, and meet the administrative and fiscal requirements.

Is your software or your POS system truly compliant and suitable for your business?

In order to fight against VAT fraud related to the use of software allowing the dissimulation of revenues, the Finance Law for 2016 introduced the obligation at the beginning of 2018 for merchants and other professionals subject to VAT, to register payments from their customers by using secured and certified accounting software or POS systems.

From 1 January 2018, the use of accounting software or a POS system meeting the conditions of inalterability, security, storage and archiving of data, must be certified by a certificate issued by an accredited body or by a self-attestation issued by the publisher.

Franse belastingdienst
Direction Générale des Finances Publiques
139 rue de Bercy
75 572 Paris CEDEX 12
Tel: (33) 1 53 18 01 15
Web: www.impots.gouv.fr

Certification
Two accredited bodies are in charge of POS certification, contact them for more details:

LNE
AFNOR Group

Article 38:
Mesure visant à lutter contre la dissimulation de recettes à la TVA: utilisation obligatoire d’un logiciel de caisse ou système non frauduleux… Les dispositions du présent article entrent en vigueur le 1er janvier 2018.

Certificate No. 14/0001 – download PDF
Alerte Fiscale – download PDF
Utilisation des fonctions cachées d’un logiciel pour dissimuler des recettes – download PDF
BIO-TVA-DECLA-30-1020 – download PDF