Article 88

As of January 1, 2018, the French government has mandated that all merchants selling in France and subject to value-added tax (VAT) have a certified system of records. This law is intended to help prevent tax fraud.

Shopify empowers merchants to be compliant with this law, but each merchant's situation is unique. It's important to consult with local legal professionals to determine if you comply with all local laws and regulations. Shopify doesn't submit tax records for you, but we provide a way to export the information in a format for you to submit on your own. How you submit your tax records depends on your local or national tax authority.

In order to be compliant with Article 88 of the 2016 Finance Act in France, you need to download and complete the Loi Anti-Fraude TVA document and keep it in your records. The Loi Anti-Fraude TVA document is a self-attestation provided by Shopify which confirms that Shopify POS satisfies the requirements for point of sale systems in France. The self-attestation is a valid way of establishing compliance with the above requirements, in the same way as a third-party certification would, such as NF525 certification.

Exporting tax documents

To export your compliant records, install the Data Exporter - Tax Compliance app, and select the calendar year that you want to export. Your exported records are sent to the store owner's email account. The exporter app adds an audit signature to each order, proving that the order information, such as data and receipts, hasn't been modified.

Learn more about Article 88 and the Data Exporter - Tax Compliance app.