Update 18 May 2018

Government response to several questions on the topic: https://www.nosdeputes.fr/15/question/QE/3257. The response mentions a grace period while specifying that users must demonstrate due diligence during inspections (careful implementation of obtaining individual certification).

Update 11 January 2018

The Finance Act No. 2017-1837 of 30 December 2017 for 2018, known as the 2018 Finance Act, came into force on Monday 1 January 2018.

The key takeaway is outlined in Article 105 (formerly Article 88) of the Finance Act, which amends Article 286 of the French General Tax Code and also references Article 289.

This article affects all businesses handling cash payments without issuing invoices. The law now mandates the use of certified till software.

Exemptions apply to those not charging VAT (private or professional) or businesses subject to invoicing where clients are VAT-registered (B2B transactions only).

Some e-commerce sites built on Prestashop (with till systems) may be impacted, but Prestashop has initiated steps to obtain the required certification.

WooCommerce sites are not natively classified as till systems, except possibly for users who added the POS add-on (Point of Sale – see: http://wcpos.com) or sites not generating invoices while accepting cash payments. Automattic (managing WordPress and WooCommerce) published a detailed article on 27 December 2017 (in English and French) addressing this.

For now, businesses may continue using existing tools, as “the tax authorities have committed to supporting companies for 12 months, until 31 December 2018.”

Related articles:

https://www.web18.net/sites-ecommerce-woocommerce-respectent-loi-finances-francaises-1er-janvier-2018/

https://www.blogdumoderateur.com/loi-de-finances-2018-e-commerce/


 

Update following press release N022 of 15 June 2017 by Gérald Darmanin, Minister of Public Action and Accounts (Press release source)

 

In response to concerns raised by businesses, particularly smaller ones, regarding the 1 January 2018 implementation of a 2016 Finance Act measure requiring certified till, accounting, and management software, Minister Gérald DARMANIN has decided to refocus and simplify the requirement. Only till systems—the main facilitators of VAT fraud—will now be affected. While maintaining effectiveness against fraud enabled by software that erases recorded sales, this revised scope reduces compliance complexity for businesses. Legislative amendments will follow by year-end, with enforcement still starting on 1 January 2018. Businesses yet to comply have six months to do so. The Minister has instructed tax authorities to support companies during the first year of implementation.
The Minister of Public Action and Accounts has instructed tax authorities to support businesses during the first year of the new rules.

 

This simplification means only till systems would be affected. Dolibarr is a management system, not a till system – unless using the till module.

 

Other press articles on the topic:

https://www.lesechos.fr/thema/030387673950-revirement-bienvenu-en-matiere-de-logiciels-certifies-2094788.php

http://www.lefigaro.fr/flash-eco/2017/06/15/97002-20170615FILWWW00262-tva-bercy-recentre-son-dispositif-de-lutte-contre-les-logiciels-frauduleux.php 

 


Published on: 21 July 2017

Article 88 of the French Finance Law No. 2015-1785 of 29 December 2015, as part of the fight against tax fraud, introduces new legal requirements.

From 1 January 2018, the law imposes new rules on all management and till systems. All VAT-registered traders using a till must have certified, secure software.

“From 1 January 2018, it becomes mandatory to use a management system or till that meets conditions for data integrity, security, retention and archiving, certified by an accredited body or through a publisher’s individual attestation.”

Your Dolibarr + DoliPlus software is therefore fully concerned! We’re currently preparing for the future, and new features will gradually appear in your software and till to comply with this new law.

Our team is preparing for this 2018 transition! We’ll keep you informed in the coming weeks.