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| en:wiki:compta:nf525 [2025/06/24 19:16] – créée - modification externe 127.0.0.1 | en:wiki:compta:nf525 [2026/10/23 14:38] (Version actuelle) – Automatic push translation eneuville |
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| ====== Certification of cash register software - NF525 standard ====== | ====== ======POS software certification |
| FIXME A1 proofreading not yet effective for this page. In the meantime, you can ask any questions on the [[https://forum.gestan.fr|forum]]. | |
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| ===== Short history of the NF525 standard ===== | <wrap hi>This page applies only to European businesses. In France, this is covered by Article 286, l-3° bis of the General Tax Code (CGI).</wrap> |
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| {{:fr:wiki:compta:caisse_enregistreuse.png?nolink |}}The 2016 finance law, for the declared reason of //"improving VAT recovery"//, provided that it should apply to //"management software"// new mandatory conditions //"unalterability, security, conservation and archiving of data"//, partly unachievable: it is in fact impossible for a software publisher to 'offer absolute guarantees as long as the data is not on its servers. | The point-of-sale software compliance certificate can be obtained via the [[https://wiki.gestan.fr/doku.php?id=wiki:extensv15:caissetact_param#volet_generall|"Imprimer ‘Certificate’ button]] in the CAISSE TACTILE extension. |
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| This law would have been designed to alleviate certain VAT collection problems in Austria and Italy, two countries which heavily use fiat currency transactions. It was then brought to the European level, then transcribed into the law of the member states, forcing apple sellers on French markets to use (and finance) software with a quasi-banking level of security. | You can also download it from {{ fr:wiki:compta:etat_cse3_certificat525.pdf |this link}}. |
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| AFNOR immediately defined a standard called NF525, listing the criteria for compliance with the provisions of the 2016 finance law. | ===== For further information ===== |
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| In June 2017, the ministerial services realized that it was absurd to apply this constraint to companies which do not charge VAT (in France, out of approximately 750,000 annual business creations, 500,000 are micro-enterprises, not charging no VAT), as well as management software that does not include a collection/disbursement recording function. It was then decided to modify the regulatory provisions to exclude companies not charging VAT, and to only include in its scope software affected by VAT, identified for the occasion by the term //"cash software" //. | In France, legislation on this matter is subject to change, influenced by the various lobbies with a vested interest. Although it was decided in the summer of 2025 that till systems would have to be certified, the National Assembly ultimately recognised the futility of this requirement and suspended its implementation for one year (rather than simply scrapping it altogether). However, according to the [[https://entreprendre.service-public.gouv.fr/actualites/A18087|communiqué DILA notice dated 24 February 2026]], this proposal has been cancelled. Until it is revived, presumably... |
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| The final version of these provisions was translated into article 88 of the finance law n°2015-1785 and entered into force on 01/01/2018, and everything was almost fine in the best of all possible worlds, except for detail. There was no tax definition of //"cash software"//, causing many companies to panic in the face of this legislative vagueness, a panic maintained and exploited to good effect by certain companies to generate sales that were not necessarily useful. .. | |
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| It was not until six months after the date of application of the law that the General Directorate of Public Finances (DGFiP) published a definition of cash register software in BOFIP on July 4, 2018. The text of article I-B-30 specifies as follows: | ==== The origins of the certification requirement ==== |
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| <code> | {{fr:wiki:compta:caisse_enregistreuse.png?nolink |}} |
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| Cash register software or system is a computer system equipped with cash register functionality, which consists of memorizing and extra-accounting payments received in return for a sale of goods or provision of services, i.e. say that the recorded payment does not concomitantly, automatically and necessarily generate an accounting entry. | The regulations on the certification of till software originate in Austria and Italy, countries facing difficulties in collecting VAT, particularly due to the high volume of cash transactions. |
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| Are not considered to be recorded extra-accounting, whatever the payment method, payments for which the software or system necessarily triggers, instantly and automatically, without human intervention, an entry in the accounting information system. | This situation having been brought to the attention of the European authorities, they issued [[https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000030486909|directive 2014/55/EU]], setting out several guidelines concerning VAT, including the introduction of certification for point-of-sale software. |
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| This covers all software or cash register systems allowing the recording of their customers' payments regardless of the payment method (cash, checks, credit card, transfers, direct debits, etc.). | This directive was transposed into the 2016 Finance Act, which introduced the first version of this certification requirement, intended to apply to //“business management software”//, imposing requirements //“data integrity, security, retention and archiving”//, some of which were unworkable: it is, in fact, impossible for a software publisher to offer absolute guarantees when the data is not stored on its servers. |
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| This obligation applies including in the event of recording on software or system accessible online. | In June 2017, the ministerial departments realised that it was absurd to apply this requirement to businesses that do not charge VAT (in France, out of approximately 750,000 new businesses set up each year, 500,000 are micro-enterprises that do not charge VAT), as well as to management software that does not include a function for recording cash inflows and outflows. It was therefore decided to amend the regulatory provisions to exclude businesses that do not charge VAT, and to limit the scope to only those software programmes relevant to VAT, identified for this purpose by the term //“POS software”//. |
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| </code> | Article 88 of Finance Act No. 2015-1785 of 29 December 2015 for the 2016 financial year, as amended by Article 105 of Law No. 2017-1837 of 30 December 2017 on the 2018 Finance Act, stipulates that those liable for value added tax (VAT) which imposes this certification, therefore came into force on 1 January 2018, without having anticipated that there was no tax definition of //“point-of-sale software”//, causing panic amongst many businesses in the face of this legislative ambiguity – a panic which certain companies have skilfully exploited to generate sales that are not necessarily useful… |
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| The definition of the DGFIP is particularly relevant in its conformity with the spirit of the law: in the intention of the legislator, these were measures concerning payment software separate from the company's management software. The typical example is a touchscreen cash register used by a seller on a market, which allows him to edit receipts and record payments, and of which he records the results at the end of the day (the Z ticket ) in the company management system. | Finally, six months later, the DGFIP provided a definition of //cash register software//, published in the BOFIP on 4 July 2018 (below). |
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| | AFNOR formalised this regulatory requirement in the particularly cumbersome NF525 standard. Fortunately, the government clarified, through Article 88 of Finance Act No. 2015-1785, that software publishers would be able to issue a self-certification, attesting to the software’s compliance with legal provisions. |
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| ===== Regarding Gestan ===== | ==== Recent developments regarding the certification requirement ==== |
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| We followed the development of this matter very closely, and upon reading the initial texts (before the DGFiP stated the definition of cash register software), our interpretation was to consider Gestan as management software. and not cash register software: which meant that in the commonly accepted sense of //"cash software"//, in the absence of an official tax definition, Gestan users did not need the certificate of compliance with provisions of the 2016 finance law, unless they use the Tactile Cashier extension, which seemed to us to fall under the name "cash register software". | The 2025 Finance Act, which was also passed in haste, removes this option for self-certification. |
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| The BOFiP definition confirms our initial interpretation: Gestan does not allow a payment to be recorded extra-accounting (as soon as a payment is recorded in Gestan, an accounting entry is automatically generated), Gestan is not concerned by the provisions which apply to cash register software. | Software publishers are now required, with effect from 1 September 2025, and subject to very heavy fines (45,000 euros per certificate issued), to obtain certification from INFOCERT or the LNE, at a cost of between 10,000 and 20,000 euros for initial certification, and 5,000 euros for annual renewal. All affected retailers are also required to switch to software approved by one or other of these bodies. |
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| However, Gestan can be used in pre-accounting, and in order not to be put in difficulty by a different interpretation, we have integrated into Gestan the technical mechanisms for traceability of modification of records, from version 15.00 released on 01/01/ 2018. | These costs are prohibitive for many software publishers, not to mention the considerable workload involved in complying with a pointless standard. Furthermore, making this certification compulsory forces market players to submit to a duopoly consisting solely of INFOCERT and LNE, and any captive market situation is, in itself, cause for concern. |
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| Whether the Touch Cashier extension is used or not, the traceability mechanism now integrated into Gestan records any creation, modification, or deletion in the accounting files. And in the "Touch cash register" extension a button has been added allowing you to print the certificate of compliance with the provisions of the 2016 finance law, which you can present at any inspection. | Several aspects of this issue are particularly Kafkaesque: |
| | * The certification of till software is intended – in theory – to resolve a problem that does not exist in France. |
| | * No assessment of the effectiveness of the provisions of the 2015 Finance Act has been carried out for the period 2018–2025. |
| | * Whilst a figure of between 6 and 10 billion euros in VAT fraud has been put forward, there is no public data to suggest that a significant proportion of this can be attributed to fraudulent software. On the contrary, on 3 June 2025, the government replied to written question no. 3394 (Charles de Courson): out of 4,000 audits carried out over three years, only one case of fraudulent software use resulted in a penalty. |
| | * In February 2024, the Ministry of the Economy acknowledged that there is no evidence to suggest that the previous self-certification scheme encouraged any form of fraud, and that software certification does not guarantee the accuracy of accounts. |
| | * The simplest way to commit VAT fraud is to keep two sets of accounts… using two certified software programmes! |
| | * The disproportionate cost of certification directly threatens the economic viability of many software publishers, whilst also distorting competition. |
| | * This requirement, which forces thousands upon thousands of retailers to change their till software, is a new burden on businesses – one that is entirely unnecessary as it will create no value whatsoever. |
| | * Over-transposing European directives is the best way to convince the last holdouts that leaving the EU is the right thing to do. |
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| | ==== Current situation ==== |
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| | The [[https://www.collectif-tpe.fr|Collectif TPE]] is calling for the withdrawal of this new requirement, or at the very least a return to the previous self-certification scheme. |
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| | A [[https://www.mesopinions.com/petition/politique/soutenez-petites-entreprises-stop-certification-obligatoire/239950|pétition]] has gathered 17,936 signatures to date. |
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| | We have {{fr:wiki:compta:hoffmanlogicielcaisse.pdf|written a letter}} to the MP for Paris’s 17th arrondissement. |
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| | === Regarding Gestan === |
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| | We have been following the developments in this matter very closely, and on reading the initial texts (prior to the DGFiP’s definition of point-of-sale software), our interpretation was to regard Gestan as management software rather than point-of-sale software: which meant that, in the commonly accepted sense of //“cash register software”//—in the absence of an official tax definition—users of Gestan did not require a certificate of compliance with the provisions of the 2016 Finance Act, unless they were using the Caisse Tactile extension, which we considered to fall under the heading of “cash register software”. |
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| | The BOFiP’s definition confirms our initial interpretation: Gestan As it does not allow payments to be recorded outside the accounts (as soon as a payment is recorded in Gestan, an accounting entry is generated automatically), Gestan is not subject to the provisions applicable to “cash register software”. |
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| | However, as Gestan can be used for pre-accounting purposes, and to avoid any difficulties arising from a different interpretation, we have integrated the technical mechanisms for tracking changes to records into Gestan, starting with version 15.00 released on 1 January 2018. |
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| | Whether or not the ‘Touchscreen Till’ extension is used, the traceability mechanism now integrated into Gestan records every creation, modification or deletion in the accounting files. Furthermore, a button has been added to the “Touchscreen Cash Register” extension allowing you to print a certificate of compliance with the provisions of the 2016 Finance Act, which you can present during any audit. |
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| | <wrap em>However, if the revocation of the self-certification option were to be confirmed, the “Touchscreen Cash Register” extension could no longer be used in Europe. This is because the cost of certification would not be cost-effective.</wrap> |
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| <WRAP round info> | <WRAP round info> |
| This law is sometimes referred to as //"anti-fraud law"//, a term that we refuse to use. | This law is sometimes referred to as the //“anti-fraud law”//, a term we refuse to use. |
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| Indeed, this name is once again a matter of political marketing, to the extent that: | In fact, this label is yet another example of political marketing, insofar as: |
| * no law prevents fraud: it defines its limits. What is "anti-fraud" are the law enforcement officers, the control agents, the surveillance cameras, the barriers, even the barbouzes or the civic sense, etc. But not the law; | * no law prevents fraud: it merely defines its limits. What is ‘anti-fraud’ are law enforcement officers, inspectors, CCTV cameras, barriers, and above all civic-mindedness, etc. But not the law; |
| * this name imposes a presumption of guilt on any company, supposedly defrauding a priori. However, this suspicion is itself contrary to the presumption of innocence enshrined in the law; | * this term places a presumption of guilt on every business, which is assumed to be committing fraud from the outset. Yet this suspicion is itself contrary to the presumption of innocence enshrined in law; |
| * this term implies that this law would be able to make fraud disappear, in order to give it an incontestable character, which is obviously nonsense. | * this term implies that this law would be capable of eradicating fraud, thereby conferring upon it an indisputable character, which is obviously nonsense. |
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| Like certain industrialists who do green or pink-washing on the cheap, adopting contradictory law titles for political marketing reasons (as in the case of so-called "ecological" taxation, which will add to the accounts of the State long before worrying about ecology, the "Pentecost tax" which was to go to the elderly, but which they never saw, the "ecotax", which was to make it possible to maintain the roads , the examples are so numerous that listing them all would be tedious), comes from the assumed use of semantics as a propaganda tool. | In the same vein as certain industrialists who engage in cheap ‘greenwashing’ or ‘pinkwashing’, adopting contradictory titles for laws for the sake of political marketing (as in the case of so-called ‘green’ taxation, which will line the state’s coffers long before it addresses environmental concerns, the ‘Pentecost tax’, which was supposed to go to the elderly but which they never saw, and the ‘eco-tax’, which was supposed to fund road maintenance – the examples are numerous) amounts to the deliberate use of semantics as a propaganda tool. |
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| It is regrettable that this crude marketing, as much as the unsuitability of the means to the officially sought goal and therefore the multiplication of unnecessary constraints, is one of the elements which contributes to building a real anti-civic and anti-European feeling. | It is regrettable that this crude marketing, as well as the mismatch between the means and the officially stated aim – and consequently the proliferation of unnecessary constraints – is one of the factors contributing to the emergence of a genuine anti-civic and anti-European sentiment. |
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| </WRAP> | </WRAP> |
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| **See about this**: | **See on this subject** : |
| * https://www.economie.gouv.fr/logiciels-caisse-certifies-administration-fiscale-precise-dispositif | * https://www.economie.gouv.fr/logiciels-caisse-certifies-administration-fiscale-precise-dispositif |
| * https://www.economie.gouv.fr/files/files/directions_services/dgfip/controle_fiscal/actualites_reponses/logiciels_de_caisse.pdf | * https://www.economie.gouv.fr/files/files/directions_services/dgfip/controle_fiscal/actualites_reponses/logiciels_de_caisse.pdf |
| * https://www.lne.fr/sites/default/files/bloc-telecharger/referentiel-certification-systemes-caisse.pdf | * https://www.lne.fr/sites/default/files/bloc-telecharger/referentiel-certification-systemes-caisse.pdf |
| * https://www.appvizer.fr/magazine/finance-comptabilite/gestion-de-caisse/logiciels-et-systemes-de-caisse-prets-pour-la-loi-anti-fraude-a-la-tva | * https://www.appvizer.fr/magazine/finance-comptabilite/gestion-de-caisse/logiciels-et-systemes-de-caisse-prets-pour-la-loi-anti-fraude-a-la-tva |
| * http://bofip.impots.gouv.fr/bofip/10691-PGP.html?identifiant=BOI-TVA-DECLA-30-10-30-20180704 | * http://bofip.impots.gouv.fr/bofip/10691-PGP.html?identifiant=BOI-TVA-DECLA-30-10-30-20180704 |
| * https://wpformation.com/woocommerce-loi-anti-fraude-tva | * https://wpformation.com/woocommerce-loi-anti-fraude-tva |
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| | <WRAP center round help > |
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| | ==== Definition of ‘POS software’ by the DGFIP ==== |
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| | It took six months after the law came into force for the Directorate-General of Public Finances (DGFiP) to publish a definition of POS software in the BOFIP of 4 July 2018. The text of Article I-B-30 states as follows: |
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| | <code> |
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| | Un logiciel ou système de caisse est un système informatique doté d'une fonctionnalité de caisse, laquelle consiste à mémoriser et à enregistrer extra-comptablement des paiements reçus en contrepartie d'une vente de marchandises ou de prestations de services c'est-à-dire que le paiement enregistré ne génère pas concomitamment, automatiquement et obligatoirement la passation d'une écriture comptable. |
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| | Ne sont pas considérés comme enregistrés extra-comptablement, quel que soit le mode de paiement, les paiements pour lesquels le logiciel ou système déclenche obligatoirement, instantanément et automatiquement, sans intervention humaine, une écriture dans le système dinformation comptable. |
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| | Sont visés tous les logiciels ou systèmes de caisse permettant l'enregistrement des règlements de leurs clients quel que soit le mode de règlement (espèces, chèques, CB, virements, prélèvements...). |
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| | Cette obligation s'applique y compris en cas d'enregistrement sur un logiciel ou système accessible en ligne. |
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| | </code> |
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| | The DGFIP’s definition is particularly relevant in that it conforms to the spirit of the law: the legislator’s intention was indeed to introduce measures concerning point-of-sale software that is separate from the business management software. A typical example is a touchscreen till used by a market trader, which enables them to print receipts and record payments, and whose results (the Z-report) are entered into the business’s management system at the end of the day. |
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| | </WRAP> |
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| {{:wiki:tags:voir_aussi.gif?nolink |}}**Other Accounting articles** | {{wiki:tags:voir_aussi.gif?nolink |}}**Other ‘Accounting’ articles** |
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