France

Fiscal Law timeline

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Fiscal law in France is introduced to prevent any fraud by data changing and software modification and it will enter the force by 2018 January 1st . Data has to be submitted to Tax Authority upon request in simple readable format (yet not defined). Also the documentation about POS has to be submitted to Tax Authority upon request considering that user documentation has to be provided in Franch while system/tehnical documentation in Franch or English. Issuing receipts through cash register, individual POS system or POS solution does not have the obligation for data exchange with Tax Authority, but all financial and system related transactions have to be digitaly signed such as: standard sales, reports, archiving, signing on/off, export/import etc

Process of the standard registration of sales

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Fiscal law in details:

  • POS system must be certified by authorized authority
  • All transactions must be digitally signed and have to be saved
  • Transactions are saved in real data and real time considering data and time elements
  • Transaction data have to be numerated and in sequence order
  • Every cancelation or modification must be recorded and history must remain unchanged (by implementation of mechanism preventing the data changing)
  • Archiving is mandatory and digital signature is required
  • System events need to be signed and recorded


Which transactions need to be signed?

All sales transactions need to be signed such as – tickets (regular POS receipts), invoices and bills (order receipts). Even more – daily, monthly and yearly reports, technical events log (JET) and archive – have to be digitally signed as well.

Follow these steps in order to get certification:

Certification considers complete POS system certification of –

  • POS Application
  • Internal Company processDocumentation

Certification is done by certification company (Infocert or LNE) and it takes about 4 months to go through certification process. Follow up audit is mandatory to go through once yearly while complete audit is neeed every 3 years. Deposit of source code (escrow services) is needed at 3rd parties. It is not allowed to put standard note (e.g. Legal compliant or Certificated system) in case system is not officialy certificated. In case of system replacement or switching to new POS Solution, it is needed to keep the documentation POS system as well as documentation for 3 years.

Digital signature – what is that?

Especial algoritam have to be used in order to create a digital signature (RSA 2048) but no device is needed for creation of digital signature. Certificated POS application must be able to produce it. Public key needs to be reported to authority. Digital signature is created from the previous transaction and current data from the relevant transaction while just part of digital signature needs to be printed on the receipt.