The publication of an FAQ by the French Administration answers some of the various questions asked by businesses following the simplification of this provision, now limited to cash-register software. In this respect, further details were provided regarding multi-function software for which only cash-register features will be subject to the certification requirement.
This simplified measure will apply, as from January 1st, 2018, to all businesses without distinction, including branches and subsidiaries of foreign businesses established in France. Yet, VAT-registered foreign businesses that are not established in France should fall outside the scope of the law as a measure of administrative tolerance.
Moreover, this FAQ announced a forthcoming relaxing of the provision: the people liable for VAT benefiting from the exemption basis or VAT exempt should not be subject to the certification requirement anymore.
