For businesses that receive cash payments from their clients (shops, restaurants for instance), they have the obligation to use a certified cash accounting system …
Certified Cash Accounting Registers
For businesses that receive cash payments from their clients (shops, restaurants for instance), they have the obligation to use a certified cash accounting system that will ensure the inalterability, the securisation, the keeping and storage of the accounting and tax data.
To prove that they use such a system, businesses, upon request by the tax authorities, will have to provide a certificate issued by an independent third party or by the editor of the system confirming that it is compliant. Failure to provide such certificate will result in a 7,500€ fine per input device.
This measure will effectively come into force on January 1st 2018.
France has also transposed in its national law the ECJ jurisprudence by which the right of deduction is excluded also on the supply of services in the case of a fraud. Though in the practice the tax authorities already used the ECJ jurisprudence, the exclusion of the right of deduction in the case of fraud was until now limited to the delivery of goods. This is now changed.