- Persons subject to VAT must use secure cash register software or systems for transactions with individual customers.
- The software or system must meet conditions of data integrity, security, conservation, and archiving for tax control.
- There is no obligation to acquire such software or systems; the choice is up to the taxpayer.
- Taxpayers using paper records or basic office software for invoicing without data storage are not subject to this requirement.
- Compliance is demonstrated by a certificate from an accredited body.
- Tax authorities verify possession of this certificate during audits.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
