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Public France Author: Kristina Dosen
This obligation concerns invoicing software i.e. a billing software that must be considered as software or cash register system if it has a checkout functionality.
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Content accuracy validation date: 06.04.2021
Content accuracy validation time: 12:20h

The obligation to use secure cash register software extended to certain invoicing software, which has to be secure, as well. A billing software, or a computer system that issues invoices between taxable persons, must be considered as software or cash register system if it has a checkout functionality. As soon as this type of software is used by a taxable person for the extra-accounting monitoring of its payments coming from non-taxable persons, it falls within the scope of the device. The obligation provided for by this device applies under the conditions of common law, subject to the following specificities:

  1. The data relating to the cash register number is not required;
  2. Daily/monthly/annual closings are not required, but in case of control, the software can provide the total of the payments recorded for a determined period – in case of a request from the Tax Administration;

3. The data can be stored in the software module in which they are created since their preservation mode ensures their integrity.

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