France introduces mandatory use of certified software
As from 2018 a certified piece of software has to be used in case:
- VAT taxable supplies are made in France for which no invoice is required to be issued and;
- The cash desk software is used for registration of commercial operations and related payments.
Cash desk software
'Cash desk software' is a software that has a unique function of registering payments. Generally speaking, the main function of cash desk software is to enable the registration of the B2C supplies of goods and services, that is to say when no invoices need to be issued in accordance with French Law. There is no need to use certified software for B2B operations, as it is mandatory to issue invoices.
The purpose of the mandatory use of certified software is to guarantee that every VAT taxable operation is registered and that the data stored cannot be altered (where no invoice is issued).
The certification can be delivered by the two entities AFNOR or LNE (the certification will be addressed to the software company directly) or through an attestation provided by the software company in use.
The obligation to use a certified piece of software is only applicable when the taxable person uses cash desk software for the purpose as outlined above. It is then still possible to rely on paperwork, or both methods. The expected provisions to come into force next January 2018.
Foreign companies that are registered in France for VAT purposes without being established do not fall within the scope of this requirement. daniel