Cash register required
The cash register is mandatory or not? Many traders, whatever their activity or the size of their business this question arose. More rumours are circulating right now on the obligation for a trader to have a cash register certified.
Cash register: a tool recommended and soon mandatory
Indeed, a few years ago, there was nothing preventing a trader to use a simple notebook and a pencil to keep its accounts. However, in fact, the cash register remains an indispensable device and soon to be mandatory for the accounting companies. If it allows to perform acts of sale, it is also used to perform accounting operations. Traders can more easily meet their tax obligations, especially with regard to the justification of their recipes.
Therefore,. the receipt must be obligatorily given by traders for any services beyond 25 euros. Below, the requirement applies when the customer requires it. This ticket must contain a number of terms which can be written by hand. However, the cash register is much more convenient.
Receipts from his car to justify before the tax administration
It lets you more easily produce receipts with the tax administration, namely all of the income, benefits, or sales even if they are less than 25 euros and that no receipt was given to the customer.
There are two ways to operate. On the one hand, it is to provide tickets to fund, or manual notes systematically, and to keep their double as supporting documents. They should of course contain all the compulsory particulars (name of goods and services, date, price...). On the other hand, the trader may rely on a perfect accounting in order to justify its revenue.
In summary,. is a cash register mandatory? A few years ago the answer was no. In all cases the cash register is very convenient to carry out its accounting obligations. However, the situation could change after the January 1, 2018 with a new standard cash register. Indeed, all traders subject to VAT will have to be equipped with a certified software.
Cash register: a legal obligation
It comes from the Finance Act No. 2015-1785 December 29, 2015 to 2016. Article 88 has when she saves the regulations of its customers through a management accounting software or a system of Fund. She must use a software or a system of Fund satisfactory conditions of inalterability, security, conservation and archiving of the data for the control of tax administrationattested by a certificate issued by an accredited agency under the conditions provided for in article L. 115 - 28 of the code of consumption or an individual certificate from the Publisher, according to a model established by the administration.
This Bill cash register required for 2018 is motivated by the fight against tax fraud. Each year, the VAT fraud is estimated at 17 billion according to the Ministry of economy and finance. Cash register 2018 law implements a mandatory certification for software of accounting, management or a POS system to ensure their characters unalterable, secure, and subject them to conditions of conservation and archiving data.
To come into compliance, companies have the choice between two procedures.
Cash register mandatory: the choice of the standard NF 525
They can opt for a cash register NF525 or a software caisseNF525. It is a standard product of long years of work of the actors of the collection to implement a standard framing best practices of software boxes.
The NF 525 standard is based on the unalterability, securing and archiving of the data. For now, this standard is not set in stone. New rules are expected to be added.
Cash register mandatory: the choice of the Publisher certification
In addition, companies can also use a software that is offered by a Publisher when it considers that it meets the requirements of the law of December 29, 2015 and that it is able to provide a certificate of compliance to its customers. Sometimes, they will have to operate as a simple update of their software.
Cash registers at Waapos
All available in our online store registers conform to the latest requirements of the tax administration. Of course, our choice in case software we offer is focused on publishers that can produce a certificate of compliance. Frontshop, EBP or Waasoft can follow you after 1 January 2018 in the management of your business. Check out our cash register + software cash pack:
The penalties for non-compliant register
Companies have until 1 January 2018 to apply the famous article 88 and choose one of the two processes, under penalty of sanctions. The law already punishes the marketing and the use of permissive registers that facilitate fraud. These devices allow to subtract from the revenue of a business accounting. They can also be used to restore receipts, and this, in order to hide cash receipts.
Article 20 of law No. 2013-1117 submits manufacturers and publishers of accounting software, management or the checkout Systems fined when the equipment they sold enabled the removal, modification or alteration of a record, without preserving the original data.
The competent authorities must have knowledge of the features of the software before its commissioning. In breach of its obligations, the company is penalized by a fine up to 7500 euros.
The 2016 finance Act complements so these provisions by sanctioning the lack of use of a software or a POS system non-permissif by a tax fine of 7500 euros. The requirement for all subject to VAT that record payments of their clients in accounting software or management or a cash register system, natural or legal persons, private or public. It doesn't matter that they perform all or part of the transactions exempt from VAT or if they fall under the regime of the base deductible.
From the fine, the offender has a period of 60 days to regularize his situation, lest the situation become unwieldy in penalty...
Cash register mandatory or not?
In the end,. the cash register is mandatory or not? If this Bill does not make mandatory the use of a cash register, it tends towards this direction. Considering the accounting obligations that weigh on traders and this new provision, they are encouraged to develop a certified equipment, be it a cash register or a software.
Software in accordance with the law of 2018: