According to Article 286-I-3 bis of the French tax code (FTC), any VAT liable registering client payments through an accounting software or a cash register, should be using a software or system that fulfills some specific conditions (immutability, security, storage, and archiving of data) for tax administration audit matters.
In Summary, the four below conditions are the regulatory conditions requested by the tax administration:
- the software/system should keep all the original data and make it immutable
- the tax administration should be able to access the original data and the details of any correction that could occur.
The software/ system should secure:
- the original data
- the registered corrections
- the data related to justifications
- the software/system should consider a closing after at least a year (or following the accounting year)
- concerning the cash registers system, it should also consider a monthly and daily closing
- all the data should be stored through an archival system
- the payment data should be stored for 6 years
- Archiving of data.
The software/system should consider a process to archive the data following a certain period (maximum yearly or following the accounting year). The archive process should:
- Freeze the data
- Provide the archived documents with a date
- Ensure the immutability of the data
- The tax administration should be able to have an easy access to these data, and the software should also provide a tracking of the data process.
All the functionality related to the above described regulation is delivered as an Openbravo extension module named as "French Fiscal". This new module needs to be installed in any retail company operating in France.
The source code of “French Fiscal" module is the code being certified by the “Laboratoire National de Métrologie et D’essais (LNE)", that is the accredited body located in France.
LNE standard describe the procedures for the certification of cash register systems. Procedures essentially based on art 88 of finance law No. 2015-1785 of 29 Dec 2015 for 2016 and the official bulletin for public finance BOI-TVA-DECLA-30-10-30-20180704, which defines the conditions of
- and archiving
of transaction data that the system must satisfy, besides fiscal scope of the system, the version of the system, the documentation relating to the system and the organisation.
As part of this certification, below listed "regulatory" documentation has been created for the proper operation of cash register systems in France.