Article 88 of the Finance Act for 2016 requires holders of cash register systems to use systems that must satisfy conditions of inalterability since January 1st, 2018, securing, storing and archiving data for the control of the tax administration. This obligation must prevent the concealment of receipts and combat VAT fraud. Compliance with these four conditions must be justified by a certificate delivered by a notified body or by an individual certificate delivered by the publisher.
In collaboration with industry professionals (representatives of manufacturers, software publishers, manufacturers, etc.), at the end of 2016, the LNE developed cash register system certification standard that has just been revised in order to comply with the latest regulatory changes published in the BOI (Instruction by the Tax Authority) of July 4th, 2018.
This certification reference system consolidates and simplifies requirements taking into account the experience gained from two years of certification in this field.
The purpose of this webinar is to share with you the revised certification standard and certification terms.
During this webinar, the following issues will be discussed:
- Which cash register systems are concerned by the repository?
- What are the requirements of the repository?
- What are the main changes compared to the first version?
- How is the certification process going?