Software Anti-Fraud cash to mandatory VAT in 2 years! – Les Echos Business

The companies subject to VAT who use accounting software or management or a cash system to record payments from their customers must necessarily be equipped with software or secure and certified as from 1 ^st in January 2018.

This software will thus satisfy the conditions of fastness, security, retention and archiving Data to avoid the intentional deletion of revenue. These conditions will be specified by the tax authorities. In addition, companies will hold either a certificate issued by an accredited body, an individual certificate of publisher conform to a model that will be provided by the administration, to attest the use of such software.

Note: Most companies will comply with this new obligation by updating their POS software

In the absence of the certificate or statement on the occasion. a tax audit, companies will incur a fine of € 7500 by software or system fund concerned and will be required to comply within 60 days

Accuracy:. this deadline will count from the delivery or receipt of the report drawn up by the administration in case of unannounced or proposal or rectification of the notification of ex officio taxation under a different control (eg . verification of accounting)

After this period, companies that have not regularized their situation will again be liable to fine of € 7500

Note!: if the lack of justification will be found in an unexpected tax audit, the company will not incur any penalty if it produces the certificate or certificate within 30 days of delivery or receipt of the minutes.

Last, the administration will have the opportunity to intervene unexpectedly in the premises of undertakings to verify the possession of the certificate or the certificate for each box of software or system used. In practice, the control may be between 8:00 and 20 hours or, outside these hours, during normal business hours of the activity. A notice of intervention will be presented to the company from the start of control by officers of the administration. And at the end of this check, they will draw up a report recording the references of the software and any breaches of the new requirement.

Art. 88 of Law No. 2015-1785 of 29 December 2015, OJ 30