Certified cash register system & accounting/management software

As from the 1st of January 2018, VAT payers recording direct payments from their customers by means of accounting or management software or a cash register system to use software shall use a secure and certified software or cash register systems fulfilling conditions of immutability, security, storage and archiving of data. VAT payers shall evidence the fulfillment of the following conditions in case of tax audit: either the software or cash register system is certified by an accredited organization or the VAT payer has an individual certificate from the publisher of the software or cash system certifying compliance. This obligation will be laid down by Article 286, I-3° bis of the French tax code as from the 1st of January 2018.

The French tax authorities have issued public guidelines, on the 3rd of August 2016, regarding this new liability.

Michel Guichard

Michel Guichard, as a Partner, was responsible for the Indirect Tax (VAT Customs) practice and then for the Tax Litigation practice dedicated to assisting clients in national and EU litigation. […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. He regularly assists his clients in the […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats in 1999. My current position is Director. My area of […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Anne Gerometta

Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne notably assists operators from the Financial Sector – bank, insurance […]