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New french law against VAT fraud
#1
For short, starting 2018, a new french law oblige french merchants to use a software that meets the requirements of inalterability, security, preservation and archiving of data for control by the french tax administration.

This applies to e-commerce softwares.

All important records (orders, invoices) must be made inalterable, secured, journaled, archived.

The management software itself must be then certified NF525 by two organizations accredited to deliver a registered certificate.
The process is complex and expensive (~30.000 EUR)

From January 1, 2018 the company is liable of a fine of 7 500 € per management software, accounting or cash system concerned, in case of a control by the DGFIP (Direction générale des Finances publiques).
The company then has 60 days to comply, otherwise the fine can be applied again.

So basicaly, all open source e-commerce softwares are illegal in France starting 2018 as they cant be certified to the sense of the law.

NOTE: A recent page in english describing the new law for french merchants.
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#2
An attack on small merchants - 30k euros to get accredited!! This will mean a lot of businesses will just close or move sites to another country.
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#3
Here doc about what is needed to get siftware certified: 
.pdf   referentiel-certification-systemes-caisse.pdf (Size: 450.75 KB / Downloads: 0)
If you read, you see it is very complex, some commercial editors have already NF525 certification, but i doubt any open source software will have it.
See Prestashop or Magento forums. Prestashop future NF525 module is a joke. They dont know what to do and nobody has a solution.
Knowing the french administration, it is the end of using open source software in France for 134.000 merchants.
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#4
Thanks for sharing this with us.

It looks like it is a sad day for new business entrepreneurs in France (and a great day for French accountants).

I really was looking forward for Mr Macron new economic reforms when he got elected but this looks like a step backward.
Funny enough, this was one of the reasons I decided to move to the UK in the first place years ago. The French administration was painful back then but it looks like it is going to get even worse after this.

Bonne chance et bon courage à tous mes amis en France.
OpenCart Overclocked Edition Lead developer
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#5
Update;
On 5 July 2018, French Fiscal Administration published a good new: a site having all payments done via a bank is authorized not to be NF525 certified.

Reference: Obligation d'utilisation de logiciels ou systèmes de caisse certifiés

Article 35 says:
Quote:Toutefois, par tolérance administrative, lorsque tous les paiements reçus en contrepartie d'une vente ou d'une prestation de services sont réalisés avec l'intermédiation directe d’un établissement de crédit régi par les dispositions du titre Ier du livre V du code monétaire et financier (CoMoFi, art. L. 511-1) auprès duquel l’administration peut exercer son droit de communication, l'assujetti est dispensé de l'obligation d'utiliser un logiciel ou système de caisse certifié.

Il en est de même, lorsque tous les paiements reçus en contrepartie d'une vente ou d'une prestation de services sont réalisés avec l'intermédiation directe d’un établissement bancaire établi au sein d'un pays de l'Union européenne soumis à l'obligation d'échange automatique d'informations en application de la directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal.

Exemple 1 : un gérant d'un site de e-commerce sur lequel il effectue des ventes de biens à des particuliers et qui propose exclusivement comme mode de paiement la carte bancaire ou le virement via un établissement bancaire auprès duquel l’administration peut exercer son droit de communication et obtenir des informations, est dispensé, par tolérance administrative de l'obligation de faire certifier son système informatique comme l'impose le 3° bis du I de l'article 286 du CGI.
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#6
@ gob33

What exactly should we do, if anything, to make life easier for French merchants?
Invoices are already PDF. Anything else ?
Certified French "banques" payment extensions ?
OpenCart Overclocked Edition Lead developer
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#7
Nothing to do. The certification NF525 is quasi impossible to do for open-source e-comerce software like OverClocked.
The only thing is to look at what Prestashop do for French merchants and if official position evolve due to complaints of e-commerce federation (FEVAD).
The general purpose is to trace all payments so that fraud is not possible.


Quote:On July 04, 2018, in its BOFIP, the tax administration mentions in point n° 35 of an "administrative tolerance" allowing the e-commerce sites which use for only payment options the "bank card" / "bank transfer" yo continue operating an "uncertified "system without penalty. The comments made to the BOFIP, and the "administrative tolerances" it contains, are in principle opposable to the tax administration.

Thus an e-merchant who offers on his site as only means of payment of "payment by card" / "bank transfer", via a solution made available by a European banking institution, is exempt from the obligation to have his system certified.

In other words, all e-merchants using internally developed systems, or a non-certifiable open-source CMS (eg Magento ...), can continue their activity without risk of being sanctioned, subject to entering the strict limits. imposed by the "administrative tolerance". At worst it may be necessary for some of them to remove the means of payments that are not part of the tolerance, which is a lesser evil to be able to continue to do e-commerce.

It is therefore excellent news for many e-commerce sites that the law would force the cessation of activity in the short term.

Warning :
* It is an "administrative tolerance", that is to say that it is illegal to use a non certified "cash system", but that the tax administration clearly indicates that it will not apply the law in the specific case mentioned in point No. 35 of the BOFIP.

* The position of the administration can evolve rather quickly, and what is "tolerated" today may not be so soon. It is therefore necessary to follow the BOFIP carefully, to be informed of developments on this point. This "administrative tolerance" can last for years ... or 6 months ... As such it is preferable, when it is economically viable and technically possible, to bring its site into compliance with the law, or to consider other solutions allowing to continue its activity in the event that the administration decides to put an end to the "tolerance" in question.
I dont know if Paypal could be considered as a "bank" here.
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