Although the French fiscalization system is not something new for subjects engaged in fiscalization topics, experience shows that there is never enough talk about this specific set of requirements, being one of the most complex ones out there.
So, let’s take another look and affirm what is considered a cash register software directly affected by fiscalization rules in France.
A cash register software or system is a computer system equipped with a cash register function, which consists of memorizing and recording extra-accounting payments received in return for the sale of goods or services.
However, payments for which the software or system compulsorily triggers, instantaneously and automatically, without human intervention, an entry in the accounting information system, are not considered as extra-accounting records, whatever the method of payment. This is particularly the case when the accounting transcription is automatic, without human intervention, from a daily batch carried out on the day of the transaction and the content of which cannot be modified.
This obligation applies including in the event of recording on a software or system accessible online.
Without this list being exhaustive, the obligation concerns regulated measuring instruments, such as scales, but also automated beverage racks, payment machines, order terminals authorizing payment methods other than payment by bank card or vending machines for goods (drinks, cakes, etc.) which have a cash register function. On the other hand, order terminals without payment functionality are not affected by this obligation.
Only this checkout functionality, and not other functions such as those relating to weighing, must be secured.
Regulated measuring instruments, equipped with a regulation memory device, which are used both to determine the price to be paid for items according to the quantity measured and to record the regulation must be secured. The same applies if several regulated measuring instruments are interconnected or operate in a network, each of them having to be secured.
Cash register systems nowadays can be of very different kinds. That is why it is crucial to interpret these definitions subjectively, taking into consideration the specifics of each and every software itself.
If you have doubts whether your solution falls in the scope of fiscalization rules, JB Fiscal Consulting can help you find out all details regarding these requirements and in accordance with them assist you to become and to remain compliant with French legislation.