{"id":3281,"date":"2021-10-28T21:08:00","date_gmt":"2021-10-28T20:08:00","guid":{"rendered":"https:\/\/fiskaltrust.eu\/news\/\/"},"modified":"2025-05-03T21:31:07","modified_gmt":"2025-05-03T20:31:07","slug":"the-anti-vat-fraud-act-in-a-nutshell","status":"publish","type":"news","link":"https:\/\/web-staging.fiskaltrust.eu\/news\/the-anti-vat-fraud-act-in-a-nutshell\/","title":{"rendered":"The \u201cAnti-VAT Fraud Act\u201d in a nutshell"},"content":{"rendered":"\n<p>Why are the Finance Act of 2016 and BOI-30-10-30 so important? Here\u2019s a brief, easy-to-understand overview.<\/p>\n\n\n\n<p>Want to really go in depth on how compliance is achieved&nbsp;<a href=\"https:\/\/fiskaltrust.fr\/en\/contact-us\/\" target=\"_blank\" rel=\"noreferrer noopener\">contact us<\/a>!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PosOperators<\/h2>\n\n\n\n<p>You do not have to own a cash register or hand over receipts to the consumer. However, if sales are stored electronically, a compliant cash register must be used.<\/p>\n\n\n\n<p>If no cash register is used or if it is not compliant, a penalty of 7 500,- can be imposed and the cash register operator has 30 days to implement a compliant solution.<\/p>\n\n\n\n<p>The proof of compliance is either a certificate or a confirmation letter from the manufacturer. This must be presented in the event of an audit by the tax authorities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PosDealers<\/h2>\n\n\n\n<p>They are only allowed to put legally compliant POS systems on the market. If the POS operator is sold a non-compliant solution or the existing POS is not updated to the compliant version, there is a suspicion of VAT fraud. This can even be punished with imprisonment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PosCreators<\/h2>\n\n\n\n<p>You are only allowed to put legally compliant POS systems into circulation. As soon as an old system has been updated, the cash register dealer and\/or cash register operator must be informed. So that the POS operators can use this version as soon as possible.<\/p>\n\n\n\n<p>In order for the POS system to be recognised as compliant, either a certificate from one of the two&nbsp;<a href=\"https:\/\/fiskaltrust.fr\/en\/2021\/04\/20\/the-truth-about-cash-register-security-in-france\/\">certification bodies must be obtained<\/a>. This involves putting the system through its paces in accordance with the requirements.<\/p>\n\n\n\n<p>A self-testation letter can also be issued. In this case, the manufacturer itself confirms the conformity of its systems.<\/p>\n\n\n\n<p>One of the two documents must be handed over to the cash register operator.<\/p>\n\n\n<!--blockstudio\/cta\/block-->\n<div class=\"b-cta-main__container b-cta-main__container--primary b-cta-main__container--size-medium b-cta-main__container--no-title wp-block-cta-block\">\n        \n            <p class=\"b-cta-main__text b-cta-main__text--size-large\">\n            We look forward to discussing with you the solutions that fiskaltrust offers to help your business.        <\/p>\n    \n    <a href=\"https:\/\/fiskaltrust.eu\/en-eu\/contact\/\"\n       class=\"b-cta-main__button b-cta-main__button--primary b-cta-main__button--size-medium\"\n       >\n        <span class=\"screen-reader-text\">We are Simplifying Complexity: <\/span>\n        Contact us    <\/a>\n<\/div>\n\n\n<!--blockstudio\/langblock\/language-container--><div class=\"language-container\" lang=\"fr-FR\">\n\t<div class=\"language-container__inner smart-spacing\">\n\n<h1 class=\"wp-block-heading\">La loi &laquo;&nbsp;anti-fraude &agrave; la TVA&nbsp;&raquo; en bref<\/h1>\n\n\n\n<p>Pourquoi la loi de finances de 2016 et le BOI-30-10-30 sont-ils si importants ? En voici un bref aper&ccedil;u, facile &agrave; comprendre.<\/p>\n\n\n\n<p>Si vous voulez vraiment approfondir la question de la conformit&eacute;,&nbsp;<a href=\"https:\/\/fiskaltrust.fr\/contactez-nous\/\" target=\"_blank\" rel=\"noreferrer noopener\">contactez-nous !<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PosOperateur<\/h2>\n\n\n\n<p>Vous n&rsquo;avez pas besoin de poss&eacute;der une caisse enregistreuse ou de remettre des re&ccedil;us au consommateur. Cependant, si vos donn&eacute;es de ventes sont stock&eacute;es &eacute;lectroniquement, une caisse enregistreuse conforme doit &ecirc;tre utilis&eacute;e.<\/p>\n\n\n\n<p>Si aucune caisse enregistreuse n&rsquo;est utilis&eacute;e ou si elle n&rsquo;est pas conforme, une amende de 7 500,- peut &ecirc;tre impos&eacute;e et l&rsquo;exploitant de la caisse enregistreuse dispose de 30 jours pour mettre en &oelig;uvre une solution conforme.<\/p>\n\n\n\n<p>La preuve de conformit&eacute; est soit un certificat, soit une attestation de conformit&eacute; provenant du fabricant. Cette preuve doit &ecirc;tre pr&eacute;sent&eacute;e en cas de contr&ocirc;le par l&rsquo;administration fiscale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PosDealer<\/h2>\n\n\n\n<p>Ils ne sont autoris&eacute;s &agrave; mettre sur le march&eacute; que des syst&egrave;mes POS conformes &agrave; la loi. Si l&rsquo;op&eacute;rateur de point de vente se voit vendre une solution non conforme ou si le point de vente existant n&rsquo;est pas mis &agrave; jour vers la version conforme, il y a suspicion de fraude &agrave; la TVA. Cela peut m&ecirc;me &ecirc;tre sanctionn&eacute; d&rsquo;une peine d&rsquo;emprisonnement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PosCreator<\/h2>\n\n\n\n<p>Vous n&rsquo;&ecirc;tes autoris&eacute; &agrave; mettre en circulation que des syst&egrave;mes d&rsquo;encaissement conformes &agrave; la loi. D&egrave;s qu&rsquo;un ancien syst&egrave;me a &eacute;t&eacute; mis &agrave; jour, le commer&ccedil;ant et\/ou l&rsquo;exploitant de la caisse enregistreuse doivent en &ecirc;tre inform&eacute;s. Afin que les op&eacute;rateurs de points de vente puissent utiliser cette version d&egrave;s que possible.<\/p>\n\n\n\n<p>Pour que le syst&egrave;me d&rsquo;encaissement soit reconnu comme conforme, il faut obtenir un certificat de l&rsquo;un des deux&nbsp;<a href=\"https:\/\/fiskaltrust.fr\/2021\/04\/20\/la-verite-sur-la-securisation-des-caisses-enregistreuses-en-france\/\">organismes de certification<\/a>. Il s&rsquo;agit de mettre le syst&egrave;me &agrave; l&rsquo;&eacute;preuve conform&eacute;ment aux exigences.<\/p>\n\n\n\n<p>Un auto-attestation peut &eacute;galement &ecirc;tre d&eacute;livr&eacute;. Dans ce cas, le fabricant confirme lui-m&ecirc;me la conformit&eacute; de ses syst&egrave;mes.<\/p>\n\n\n\n<p>L&rsquo;un des deux documents doit &ecirc;tre remis &agrave; l&rsquo;op&eacute;rateur de caisse.<\/p>\n\n\n<!--blockstudio\/cta\/block--><div class=\"b-cta-main__container b-cta-main__container--primary b-cta-main__container--size-medium b-cta-main__container--no-title wp-block-cta-block\">\n        \n            <p class=\"b-cta-main__text b-cta-main__text--size-large\">\n            Contactez l&rsquo;un de nos experts d&egrave;s aujourd&rsquo;hui !        <\/p>\n    \n    <a href=\"https:\/\/web-staging.fiskaltrust.eu\/fr-fr\/contact\/\" class=\"b-cta-main__button b-cta-main__button--primary b-cta-main__button--size-medium\">\n        <span class=\"screen-reader-text\">We are Simplifying Complexity: <\/span>\n        Contactez-nous    <\/a>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<!--blockstudio\/langblock\/language-container--><div class=\"language-container\" lang=\"de-FR\">\n\t<div class=\"language-container__inner smart-spacing\">\n\n<h1 class=\"wp-block-heading\">Das Gesetz zur Bek&auml;mpfung von Umsatzsteuerbetrug&ldquo; in K&uuml;rze<\/h1>\n\n\n\n<p>Warum sind das Finanzgesetz von 2016 und das BOI-30-10-30 so wichtig? Hier einen kurzen, verst&auml;ndlichen &Uuml;berblick.<\/p>\n\n\n\n<p>Wollen Sie wirklich in die tiefe gehen, wie die Konformit&auml;t erreicht wird&nbsp;<a href=\"https:\/\/fiskaltrust.fr\/de\/kontakt\/\">kontaktieren Sie uns<\/a>!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kassenbetreiber<\/h2>\n\n\n\n<p>Sie m&uuml;ssen keine Registrierkasse besitzen oder dem Konsumenten Belege aush&auml;ndigen. Werden jedoch Ums&auml;tze elektronisch gespeichert muss eine gesetzeskonforme Kasse eingesetzt werden.<\/p>\n\n\n\n<p>Wird keine Kasse eingesetzt oder ist sie nicht gesetzeskonform kann eine Strafe von 7 500,- verh&auml;ngt werden und der Kassenbetreiber hat 30 Tage Zeit eine konforme L&ouml;sung einzusetzen.<\/p>\n\n\n\n<p>Der Beweis f&uuml;r die Konformit&auml;t ist entweder ein Zertifikat oder eine Best&auml;tigungsbrief des Herstellers. Dieser muss bei einer Pr&uuml;fung durch die Finanzbeh&ouml;rden vorgelegt werden.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kassenh&auml;ndler<\/h2>\n\n\n\n<p>Sie d&uuml;rfen nur mehr gesetzeskonforme POS-System in den Handel bringen. Wird dem Kassenbetreiber eine nicht konforme L&ouml;sung verkauft oder das vorhandene POS nicht auf die konforme Version aktualisiert, steht der Verdacht des Umsatzsteuerbetrugs im Raum. Dies kann sogar mit Haftstrafen geahndet werden.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kassenhersteller<\/h2>\n\n\n\n<p>Sie d&uuml;rfen nurmehr gesetzeskonforme POS-System in Umlauf bringen. Sobald ein altes System aktualisiert wurde muss der Kassenh&auml;ndler und\/oder Kassenbetreiber informiert werden. Damit die Kassenbetreiber so schnell als m&ouml;glich diese Version einsetzen k&ouml;nnen.<\/p>\n\n\n\n<p>Damit das POS-System als konform anerkannt wird, muss entweder&nbsp;<a href=\"https:\/\/fiskaltrust.fr\/de\/2021\/04\/20\/die-wahrheit-zur-kassensicherheit-in-frankreich\/\">ein Zertifikat einer der beiden Zertifizierungsstellen<\/a>&nbsp;erreicht werden. Dabei wird das System auf Herz und Nieren nach den Anforderungen gepr&uuml;ft.<\/p>\n\n\n\n<p>Es kann auch eine Selbsttestierung erstellt werden. Dabei best&auml;tigt der Hersteller selbst die Konformit&auml;t seiner Systeme.<\/p>\n\n\n\n<p>Eines der beiden Dokumente muss dem Kassenbetreiber ausgeh&auml;ndigt werden.<\/p>\n\n\n<!--blockstudio\/cta\/block--><div class=\"b-cta-main__container b-cta-main__container--primary b-cta-main__container--size-medium b-cta-main__container--no-title wp-block-cta-block\">\n        \n            <p class=\"b-cta-main__text b-cta-main__text--size-large\">\n            Kontaktieren Sie noch heute einen unserer Experten!        <\/p>\n    \n    <a href=\"https:\/\/web-staging.fiskaltrust.eu\/de-de\/contact\/\" class=\"b-cta-main__button b-cta-main__button--primary b-cta-main__button--size-medium\">\n        <span class=\"screen-reader-text\">We are Simplifying Complexity: <\/span>\n        Kontakt    <\/a>\n<\/div>\n\n<\/div>\n<\/div>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"news-market":[71,84],"news-targetgroup":[80,74],"news-topic":[],"class_list":["post-3281","news","type-news","status-publish","hentry","news-market-eu","news-market-fr","news-targetgroup-merchant","news-targetgroup-partner"],"acf":[],"_links":{"self":[{"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/news\/3281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":2,"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/news\/3281\/revisions"}],"predecessor-version":[{"id":3286,"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/news\/3281\/revisions\/3286"}],"wp:attachment":[{"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/media?parent=3281"}],"wp:term":[{"taxonomy":"news-market","embeddable":true,"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/news-market?post=3281"},{"taxonomy":"news-targetgroup","embeddable":true,"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/news-targetgroup?post=3281"},{"taxonomy":"news-topic","embeddable":true,"href":"https:\/\/web-staging.fiskaltrust.eu\/en-eu\/wp-json\/wp\/v2\/news-topic?post=3281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}