Anti-fraud VAT software : changing the mechanism for B-to-B companies

Simplify your international development

  • Home
  • Anti-fraud VAT software : changing the mechanism for B-to-B companies
Request your vat refund 2018 !
Deadline for submission of claims June 30, 2019
You are a company established outside the EU
You made purchases in one of the Member States of the EU!
You are maybe eligible for VAT refund

Anti-fraud VAT software : changing the mechanism for B-to-B companies

Since the arrival of the new President, Mr. Macron, who took the office on January 1, 2018, the government has been working, among other things, on redesigning the tax legislation.


According to the article 88 of the law n° 2015-1785 of December 29th, 2015 of finances for 2016, the anti-fraud law imposes the use of a software answering 4 criteria:

  • Inalterability
  • Security
  • Preservation
  • Archiving

As a reminder, the usage of a cash register software (compulsory from January 2018) aims to make impossible the fraud of cash register receipts which consists of deducting cash payments from accounting revenue.


Natural or legal persons, of private or public law, subjects to VAT who carry out all or part of transactions exempt from VAT, as well as companies placed under the basic franchise.


Screening officers will be responsible for ensuring the application of the mechanism. They will carry out unannounced checks and will request the presentation of an individual certificate or a certificate for each software used.

In addition, sanctions will be applied in case of a no-show (a fine of 7500 euros per software with a 60 day adjustment period).

Attention, presentation of a false certificate is classified as a criminal offense with a fine of 45 000 € and 3 years of imprisonment.

The VAT Anti-Fraud law consists of having an explicit and dated track of each transaction of recorded payment which cannot be modified or deleted. Annual and monthly closures will also be put in place for cash register systems.


Following the protests of self employed people, the Ministry of Economy and Finance has had to back down.

Finally, micro-enterprises are no longer concerned by the mechanism (and more generally the taxable companies placed under the VAT exemption scheme).

Similarly, companies that only do B to B operations are no longer concerned by the mechanism.

The government is putting in place a new lightened system, at least for now …

Subscribe to ASD Group's newsletter
and receive all our latest information and news.
Newsletter modal
Nos experts sont à votre disposition pour répondre à toutes vos questions.
Pakar kami siap membantu Anda untuk menjawab semua pertanyaan Anda.
Our experts are at your disposal to answer your questions.
Nuestros expertos están a su disposición para responder a todas sus preguntas. ¡Realice una consulta gratuita!
Os nossos especialistas estão à sua disposição para responder a todas as suas questões.
I nostri esperti sono a vostra disposizione per rispondere a tutte le tue domande. Approfitta di una consulenza gratuita !
Unsere Experten stehen Ihnen zur Verfügung um Ihnen alle Fragen zu beantworten.
Na váš dotaz obratem odpovíme. Využijte možnosti konzultace!
Nasi eksperci są do Twojej dyspozycji, aby odpowiedzieć na Twoje pytania.
Experții noștri sunt la dispoziția dumneavoastră pentru a vă răspunde la toate întrebările. Profitați de consultanța gratuită !
Onze deskundigen staan tot uw beschikking om al uw vragen te beantwoorden. Krijg gratis advies!
Нашите експерти са на разположение, за да отговорят на въпросите Ви. Възползвайте се от безплатна консултация!